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Condensed Consolidated Statements of Partners' Capital (Unaudited) - USD ($)
Total
Tier 2 [Member]
General Partner [Member]
General Partner [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 2 [Member]
Number of BUCs - Restricted and Unrestricted [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2018 $ 304,465,741   $ 344,590   $ 304,121,151     $ 58,978,042
Partners' Capital Account, Units at Dec. 31, 2018             60,691,467  
Cumulative effect of accounting change (Note 13) (212)   (2)   (210)      
Distributions paid or accrued:                
Regular distribution (5,381,169)   (53,812)   (5,327,357)      
Distribution of Tier 2 loss (income) (Note 3)   $ (3,012,102)   $ (753,025)   $ (2,259,077)    
Net income (loss) allocable to Partners 5,734,050   780,245   4,953,805      
Restricted unit compensation expense 184,184   1,842   182,342      
Unrealized gain (loss) on securities 8,143,927   81,439   8,062,488     8,143,927
Balance at Mar. 31, 2019 310,134,419   401,277   309,733,142     67,121,969
Partners' Capital Account, Units at Mar. 31, 2019             60,691,467  
Balance at Dec. 31, 2018 304,465,741   344,590   304,121,151     58,978,042
Partners' Capital Account, Units at Dec. 31, 2018             60,691,467  
Distributions paid or accrued:                
Net income (loss) allocable to Partners 8,902,477              
Balance at Jun. 30, 2019 320,746,093   507,393   320,238,700     82,042,050
Partners' Capital Account, Units at Jun. 30, 2019             60,691,467  
Balance at Mar. 31, 2019 310,134,419   401,277   309,733,142     67,121,969
Partners' Capital Account, Units at Mar. 31, 2019             60,691,467  
Distributions paid or accrued:                
Regular distribution (7,663,064)   (76,631)   (7,586,433)      
Net income (loss) allocable to Partners 3,168,427   31,684   3,136,743      
Restricted unit compensation expense 186,230   1,862   184,368      
Unrealized gain (loss) on securities 14,920,081   149,201   14,770,880     14,920,081
Balance at Jun. 30, 2019 320,746,093   507,393   320,238,700     82,042,050
Partners' Capital Account, Units at Jun. 30, 2019             60,691,467  
Balance at Dec. 31, 2019 341,938,263   735,128   341,203,135     99,308,677
Partners' Capital Account, Units at Dec. 31, 2019             60,835,204  
Distributions paid or accrued:                
Regular distribution (8,050,119)   (80,501)   (7,969,618)      
Distribution of Tier 2 loss (income) (Note 3)   $ 445,719   $ 80,501   $ 365,218    
Net income (loss) allocable to Partners 2,263,994   (53,404)   2,317,398      
Repurchase of BUCs, Value (2,106,673)       (2,106,673)      
Repurchase of BUCs, Units             (290,000)  
Restricted units awarded             290,000  
Restricted unit compensation expense 39,068   391   38,677      
Unrealized gain (loss) on securities (7,057,736)   (70,577)   (6,987,159)     (7,057,736)
Reversal of net unrealized gains on sale of securities (1,408,804)   (14,088)   (1,394,716)     (1,408,804)
Reversal of net unrealized loss on securities to provision for credit loss 372,169   3,722   368,447     372,169
Balance at Mar. 31, 2020 326,435,881   601,172   325,834,709     91,214,306
Partners' Capital Account, Units at Mar. 31, 2020             60,835,204  
Balance at Dec. 31, 2019 341,938,263   735,128   341,203,135     99,308,677
Partners' Capital Account, Units at Dec. 31, 2019             60,835,204  
Distributions paid or accrued:                
Net income (loss) allocable to Partners 6,134,580              
Reversal of net unrealized loss on securities to provision for credit loss               372,169
Balance at Jun. 30, 2020 347,887,402   815,686   347,071,716     112,185,955
Partners' Capital Account, Units at Jun. 30, 2020             60,835,204  
Balance at Mar. 31, 2020 326,435,881   601,172   325,834,709     91,214,306
Partners' Capital Account, Units at Mar. 31, 2020             60,835,204  
Distributions paid or accrued:                
Regular distribution (3,686,982)   (36,870)   (3,650,112)      
Net income (loss) allocable to Partners 3,870,586   38,706   3,831,880      
Restricted unit compensation expense 296,268   2,962   293,306      
Unrealized gain (loss) on securities 20,971,649   209,716   20,761,933     20,971,649
Balance at Jun. 30, 2020 $ 347,887,402   $ 815,686   $ 347,071,716     $ 112,185,955
Partners' Capital Account, Units at Jun. 30, 2020             60,835,204