Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Reconciliation of Financial Statement Net Income to Taxable Income

A reconciliation of financial statement net income to taxable income for each of the periods is as follows:

	2013		2012		2011
Net income per financial statements	$	428,507	$	415,225	$	409,396
Excess book depreciation		3,777		3,777		3,777
Taxable income	$	432,284	$	419,002	$	413,173

Reconciliation of Partnership Equity Per Financial Statements to Partners' Equity for Tax Purposes

A reconciliation of partnership equity per the financial statements to partners’ equity for tax purposes as of December 31, 2013, is as follows (unaudited):

Partners’ equity per financial statements	$	1,880,278
Issue costs of limited partnership units capitalized for tax purposes		986,745
Difference in book vs. tax depreciation		138,418
Writedown of real estate previously held for sale		161,963
Other		5,465
Partners’ equity for tax purposes	$	3,172,869