Contrary to your statement, the AMT applies to corporations as well as individuals. 26 U.S. Code § 55 - Alternative minimum tax imposed
(b)
Tentative minimum tax For purposes of this part—
[/url](1)
Amount of tentative tax [/url](A)
Noncorporate taxpayers [/url](i)In generalIn the case of a taxpayer other than a corporation, the tentative minimum tax for the taxable year is the sum of—
[/url](I)26 percent of so much of the taxable excess as does not exceed $175,000, plus
[/url](II)28 percent of so much of the taxable excess as exceeds $175,000.
The amount determined under the preceding sentence shall be reduced by the alternative minimum tax foreign tax credit for the taxable year.
[/url](ii)Taxable excessFor purposes of this subsection, the term “taxable excess” means so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount.
[/url](iii)Married individual filing separate returnIn the case of a married individual filing a separate return, clause (i) shall be applied by substituting 50 percent of the dollar amount otherwise applicable under subclause (I) and subclause (II) thereof. For purposes of the preceding sentence, marital status shall be determined under section
7703.
[/url](B)
Corporations In the case of a corporation, the tentative minimum tax for the taxable year is—
[/url](i)20 percent of so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount, reduced by
[/url](ii)the alternative minimum tax foreign tax credit for the taxable year.
Sorry for the tax code.