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Federal Income Taxes (Details) (USD $)
12 Months Ended
Mar. 31, 2013
Dec. 31, 2012
Mar. 31, 2012
Dec. 31, 2011
Net Loss per financial statements $ (408,738) $ (408,738) $ (379,682) $ (379,682)
Equity in income of Local Limited Partnerships for financial reporting purposes in excess of equity in income for tax purposes   (16,792)   (576)
Recongnition of previously unrecognized equity in losses of Local Limited Partnerships for financial reporting purposes, net of current year unrecognized losses   1,489,300   354,978
Adjustment to reflect March 31 fiscal year end to December 31 taxable year end   (10,603)   5,893
Amortization for tax purposes in excess of amortization for financial reporting purposes   (20,117)   (21,219)
Impairment on investments in Local Limited Partnerships not deductible for tax purposes   0   100,000
Gain (Loss) on disposition of investments in Local Limited Partnerships for tax purposes in excess of gain recognized for financial reporting purposes   (1,555,630)   232,171
Net Income (Loss) per tax return   $ (522,580)   $ 291,565