How to understand AMT?

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    Anonymous
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    I have currently gone through individual and corporate AMT both with CPAexcel and with Ninja Notes and Ninja Audio, and honestly, I am just not grasping the material. I understand the concept, where it makes an individual or corporation pay a certain amount of taxes if the individual or corporation has too low of a regular tax liability. But do you have to understand all of the complicated processes, and if so, how do you do actually understand it?

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