Internal Revenue Code talk:Sec. 53. Credit for prior year minimum tax liability

From TaxAlmanac

how can i find out more about this 2007 refundable credit? is it available for all years preceeding 2004? if a client has a k1 from prior year and there is amt income on it, how does that impact? is it possible to determine if it is deferred income? how are others intending to handle this this year since software aggragates carryforwards so 2003 is not seperate? how about clients who came after 2003....and maybe had iso several years before and had amt one time in distant past? thank you.