There may or may not be any reference that specifically includes BOTH sale of a partnerhsip interest and installment sale as being subject to ACE adjustment; but there are references that each of those items are subject to an adjustment.
From The Tax Adviser Article date: January 1, 1993 Author: Laverty, Brian L. ; Gaffney, Dennis J. Title:: Structuring an installment sale of depreciable property to mitigate the corporate AMT.
Regs. Sec. 1.56(g)-1(f)(4)(i) provides that ACE is generally computed without regard to the installment method. For C corporations with nondealer installment sales of less than $5 million, the entire gain (loss)must be reported in the year of sale for ACE purposes(9). Thus, C corporations may use the installment method of reporting for PA-AMTI purposes regardless of the method employed for RIT purposes, but generally may not use the installment method of reporting for ACE purposes. Assuming the taxpayer realizes a gain for all three tax computations (RIT, PA-AMTI and ACE), reporting is rather straightforward, although both a PA-AMTI gain adjustment and an ACE gain adjustment are usually required. See Example 3 on page 39.
The entire article is no longer in The Tax Adviser archives; but is available at several other locations including http://www.allbusiness.com/accounting-reporting/expenses-depreciation/351247-1.html
So, installment sales are indeed subject to ACE adjustment. See also Alternative Minimum Tax; ACE Adjustment--Installment Sales; IRC: 56(g)(4)(D)(iv), 453, 336(a).
As you may know depreciation recapture can not be deferred using the installment sale method of reporting.
From http://www.staleylaw.com/images/Sell_Business_14199.2.pdf on page 19:
Hazards of Using the Installment Method. Using the installment method might defer the gain into a year in which the federal or state tax rate on that gain exceeds the current rates. Depreciation recapture cannot be deferred under the installment method. Gain from the sale of a partnership interest cannot be de-ferred under the installment method to the extent that it is attributable to the part-nerships substantially appreciated inventory which would not be subject to the in-stallment method if sold directly. To the extent that the face amount of the liabili-ties arising in a single year exceeds $5 million at year-end, interest must be paid on the deferred tax. The time value of the deferral must be weighed against this tax in each case in which it applies. Pledging installment obligations accelerates the gain. An installment obligation cannot be secured by cash or cash equivalents (C.D.s, T-bills). Installment sales are subject to the imputed interest and origi-nal issue discount rules. The passive activity and investment interest limitations may apply to the buyers interest expense deduction.18 If a C corporation has de-ferred gain from an installment sale that is not subject to the interest charge, the deferral is an AMT ACE adjustment. If the seller is a ?foreign person,? the buyer must withhold tax on the interest payments.
So, again installment sales are subject to the AMT ACE adjustment. This includes any and all installment sales.
I hope these references are helpful though I understand that many times the specific language desired can not be found; since most tax regulations are written in such a way as to give a general rule and then present exceptions.