Since 1986, installment sales of commodities have run the risk of alternative minimum tax liability. If alternative minimum taxable income exceeds the exemption amount ($40,000 for corporations, $45,000 for individuals filing a joint return), alternative minimum tax is imposed.
"Installment Sales of Commodities and AMT,"
Agricultural Law Digest: Vol. 7
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol7/iss12/1