CONDENSED BALANCE SHEETS (USD $)	Sep. 30, 2012	Mar. 31, 2012
ASSETS
(Note D)	$ 24,948,399	$ 26,489,050
OTHER ASSETS
Cash and cash equivalents	6,134,973	7,526,780
Notes receivable	69,698	69,698
Acquisition costs net	2,250,650	2,567,553
Other assets	382,072	180,995
Assets	33,785,792	36,834,076
LIABILITIES
Accounts payable & accrued expenses	136,401	72,296
Accounts payable affiliates (Note C)	53,470,553	54,365,790
Capital contributions payable	1,135,980	1,135,980
Liabilities	54,742,934	55,574,066
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(13,581,347)	(11,386,367)
General Partner	(7,375,795)	(7,353,623)
Partners' Capital	(20,957,142)	(18,739,990)
Liabilities and Stockholders' Equity	33,785,792	36,834,076
Series Twenty [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	191,846	479,690
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	191,846	479,690
LIABILITIES
Accounts payable & accrued expenses	27,500	27,500
Accounts payable affiliates (Note C)	2,000,504	2,209,870
Capital contributions payable	0	0
Liabilities	2,028,004	2,237,370
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,509,544)	(1,431,851)
General Partner	(326,614)	(325,829)
Partners' Capital	(1,836,158)	(1,757,680)
Liabilities and Stockholders' Equity	191,846	479,690
Series Twenty One [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	167,758	244,322
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	167,758	244,322
LIABILITIES
Accounts payable & accrued expenses	0	10,000
Accounts payable affiliates (Note C)	1,394,619	1,411,079
Capital contributions payable	0	0
Liabilities	1,394,619	1,421,079
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,052,642)	(1,003,039)
General Partner	(174,219)	(173,718)
Partners' Capital	(1,226,861)	(1,176,757)
Liabilities and Stockholders' Equity	167,758	244,322
Series Twenty Two [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	247,905	156,063
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	500	500
Assets	248,405	156,563
LIABILITIES
Accounts payable & accrued expenses	10,500	0
Accounts payable affiliates (Note C)	3,098,901	3,025,264
Capital contributions payable	9,352	9,352
Liabilities	3,118,753	3,034,616
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,622,561)	(2,630,189)
General Partner	(247,787)	(247,864)
Partners' Capital	(2,870,348)	(2,878,053)
Liabilities and Stockholders' Equity	248,405	156,563
Series Twenty Three [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	143,629	114,217
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	143,629	114,217
LIABILITIES
Accounts payable & accrued expenses	5,250	0
Accounts payable affiliates (Note C)	2,452,849	2,427,842
Capital contributions payable	0	0
Liabilities	2,458,099	2,427,842
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,006,479)	(2,005,642)
General Partner	(307,991)	(307,983)
Partners' Capital	(2,314,470)	(2,313,625)
Liabilities and Stockholders' Equity	143,629	114,217
Series Twenty Four [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	190,156	278,922
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	151,952	0
Assets	342,108	278,922
LIABILITIES
Accounts payable & accrued expenses	15,000	5,000
Accounts payable affiliates (Note C)	2,583,641	2,667,771
Capital contributions payable	9,999	9,999
Liabilities	2,608,640	2,682,770
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,058,569)	(2,194,512)
General Partner	(207,963)	(209,336)
Partners' Capital	(2,266,532)	(2,403,848)
Liabilities and Stockholders' Equity	342,108	278,922
Series Twenty Five [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	280,181	492,120
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	1,250	1,250
Assets	281,431	493,370
LIABILITIES
Accounts payable & accrued expenses	21,222	16,222
Accounts payable affiliates (Note C)	454,022	914,217
Capital contributions payable	0	0
Liabilities	475,244	930,439
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	65,569	(175,254)
General Partner	(259,382)	(261,815)
Partners' Capital	(193,813)	(437,069)
Liabilities and Stockholders' Equity	281,431	493,370
Series Twenty Six [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	377,409	563,940
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	5,400	5,400
Assets	382,809	569,340
LIABILITIES
Accounts payable & accrued expenses	16,351	5,101
Accounts payable affiliates (Note C)	1,919,750	2,560,808
Capital contributions payable	14,490	14,490
Liabilities	1,950,591	2,580,399
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,211,851)	(1,650,695)
General Partner	(355,931)	(360,364)
Partners' Capital	(1,567,782)	(2,011,059)
Liabilities and Stockholders' Equity	382,809	569,340
Series Twenty Seven [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	239,508	312,310
Notes receivable	0	0
Acquisition costs net	32,696	65,391
Other assets	7,233	7,233
Assets	279,437	384,934
LIABILITIES
Accounts payable & accrued expenses	7,500	0
Accounts payable affiliates (Note C)	1,565,437	2,175,083
Capital contributions payable	10,020	10,020
Liabilities	1,582,957	2,185,103
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,084,037)	(1,575,720)
General Partner	(219,483)	(224,449)
Partners' Capital	(1,303,520)	(1,800,169)
Liabilities and Stockholders' Equity	279,437	384,934
Series Twenty Eight [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	452,819	329,156
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	3,550	3,550
Assets	456,369	332,706
LIABILITIES
Accounts payable & accrued expenses	16,195	5,070
Accounts payable affiliates (Note C)	1,554,568	1,660,464
Capital contributions payable	40,968	40,968
Liabilities	1,611,731	1,706,502
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(800,060)	(1,016,310)
General Partner	(355,302)	(357,486)
Partners' Capital	(1,155,362)	(1,373,796)
Liabilities and Stockholders' Equity	456,369	332,706
Series Twenty Nine [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	151,612	246,671
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	151,612	246,671
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	3,342,303	3,226,601
Capital contributions payable	10,197	10,197
Liabilities	3,352,500	3,236,798
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,830,232)	(2,621,579)
General Partner	(370,656)	(368,548)
Partners' Capital	(3,200,888)	(2,990,127)
Liabilities and Stockholders' Equity	151,612	246,671
Series Thirty [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	264,202	304,531
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	500	500
Assets	264,702	305,031
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,458,091	1,470,602
Capital contributions payable	127,396	127,396
Liabilities	1,585,487	1,597,998
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,080,521)	(1,052,981)
General Partner	(240,264)	(239,986)
Partners' Capital	(1,320,785)	(1,292,967)
Liabilities and Stockholders' Equity	264,702	305,031
Series Thirty One [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	246,000	185,230
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	25,000	25,000
Assets	271,000	210,230
LIABILITIES
Accounts payable & accrued expenses	5,000	0
Accounts payable affiliates (Note C)	2,792,323	2,711,114
Capital contributions payable	66,294	66,294
Liabilities	2,863,617	2,777,408
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,187,433)	(2,162,248)
General Partner	(405,184)	(404,930)
Partners' Capital	(2,592,617)	(2,567,178)
Liabilities and Stockholders' Equity	271,000	210,230
Series Thirty Two [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	358,033	429,921
Notes receivable	46,908	46,908
Acquisition costs net	0	0
Other assets	0	0
Assets	404,941	476,829
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,701,153	2,634,439
Capital contributions payable	173,561	173,561
Liabilities	2,874,714	2,808,000
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,038,713)	(1,901,497)
General Partner	(431,060)	(429,674)
Partners' Capital	(2,469,773)	(2,331,171)
Liabilities and Stockholders' Equity	404,941	476,829
Series Thirty Three [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	230,447	277,132
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	230,447	277,132
LIABILITIES
Accounts payable & accrued expenses	3,403	3,403
Accounts payable affiliates (Note C)	1,781,274	1,769,570
Capital contributions payable	69,154	69,154
Liabilities	1,853,831	1,842,127
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,381,370)	(1,323,565)
General Partner	(242,014)	(241,430)
Partners' Capital	(1,623,384)	(1,564,995)
Liabilities and Stockholders' Equity	230,447	277,132
Series Thirty Four [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	1,927	14,637
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	1,927	14,637
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	3,492,755	3,340,741
Capital contributions payable	0	0
Liabilities	3,492,755	3,340,741
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(3,155,530)	(2,992,453)
General Partner	(335,298)	(333,651)
Partners' Capital	(3,490,828)	(3,326,104)
Liabilities and Stockholders' Equity	1,927	14,637
Series Thirty Five [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	158,239	118,570
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	158,239	118,570
LIABILITIES
Accounts payable & accrued expenses	5,000	0
Accounts payable affiliates (Note C)	1,954,052	1,842,062
Capital contributions payable	0	0
Liabilities	1,959,052	1,842,062
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,500,780)	(1,424,232)
General Partner	(300,033)	(299,260)
Partners' Capital	(1,800,813)	(1,723,492)
Liabilities and Stockholders' Equity	158,239	118,570
Series Thirty Six [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	136,425	159,780
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	136,425	159,780
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,056,720	2,001,422
Capital contributions payable	0	0
Liabilities	2,056,720	2,001,422
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,722,428)	(1,644,562)
General Partner	(197,867)	(197,080)
Partners' Capital	(1,920,295)	(1,841,642)
Liabilities and Stockholders' Equity	136,425	159,780
Series Thirty Seven [Member]
ASSETS
(Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	323,975	378,738
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	323,975	378,738
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,864,851	1,837,419
Capital contributions payable	138,438	138,438
Liabilities	2,003,289	1,975,857
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,446,957)	(1,365,584)
General Partner	(232,357)	(231,535)
Partners' Capital	(1,679,314)	(1,597,119)
Liabilities and Stockholders' Equity	323,975	378,738
Series Thirty Eight [Member]
ASSETS
(Note D)	0	30,033
OTHER ASSETS
Cash and cash equivalents	160,973	224,156
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	160,973	254,189
LIABILITIES
Accounts payable & accrued expenses	3,480	0
Accounts payable affiliates (Note C)	1,495,232	1,488,032
Capital contributions payable	0	0
Liabilities	1,498,712	1,488,032
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,106,077)	(1,003,220)
General Partner	(231,662)	(230,623)
Partners' Capital	(1,337,739)	(1,233,843)
Liabilities and Stockholders' Equity	160,973	254,189
Series Thirty Nine [Member]
ASSETS
(Note D)	35,003	127,952
OTHER ASSETS
Cash and cash equivalents	165,684	182,356
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	200,687	310,308
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,367,699	1,324,299
Capital contributions payable	0	0
Liabilities	1,367,699	1,324,299
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(958,900)	(807,409)
General Partner	(208,112)	(206,582)
Partners' Capital	(1,167,012)	(1,013,991)
Liabilities and Stockholders' Equity	200,687	310,308
Series Forty [Member]
ASSETS
(Note D)	202,163	307,320
OTHER ASSETS
Cash and cash equivalents	62,572	81,751
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	264,735	389,071
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,506,223	2,406,215
Capital contributions payable	102	102
Liabilities	2,506,325	2,406,317
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,994,231)	(1,772,130)
General Partner	(247,359)	(245,116)
Partners' Capital	(2,241,590)	(2,017,246)
Liabilities and Stockholders' Equity	264,735	389,071
Series Forty One [Member]
ASSETS
(Note D)	671,208	892,598
OTHER ASSETS
Cash and cash equivalents	150,786	194,350
Notes receivable	0	0
Acquisition costs net	169,956	226,608
Other assets	1,218	1,218
Assets	993,168	1,314,774
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,750,174	2,656,140
Capital contributions payable	100	100
Liabilities	2,750,274	2,656,240
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,490,366)	(1,078,882)
General Partner	(266,740)	(262,584)
Partners' Capital	(1,757,106)	(1,341,466)
Liabilities and Stockholders' Equity	993,168	1,314,774
Series Forty Two [Member]
ASSETS
(Note D)	1,612,988	1,676,228
OTHER ASSETS
Cash and cash equivalents	312,449	341,295
Notes receivable	22,790	22,790
Acquisition costs net	311,222	345,802
Other assets	51,003	51,003
Assets	2,310,452	2,437,118
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,798,423	1,773,533
Capital contributions payable	73,433	73,433
Liabilities	1,871,856	1,846,966
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	675,149	825,189
General Partner	(236,553)	(235,037)
Partners' Capital	438,596	590,152
Liabilities and Stockholders' Equity	2,310,452	2,437,118
Series Forty Three [Member]
ASSETS
(Note D)	3,836,936	4,021,942
OTHER ASSETS
Cash and cash equivalents	265,237	226,214
Notes receivable	0	0
Acquisition costs net	300,564	333,960
Other assets	107,445	85,341
Assets	4,510,182	4,667,457
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,088,058	1,959,668
Capital contributions payable	121,112	121,112
Liabilities	2,209,170	2,080,780
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	2,599,524	2,882,332
General Partner	(298,512)	(295,655)
Partners' Capital	2,301,012	2,586,677
Liabilities and Stockholders' Equity	4,510,182	4,667,457
Series Forty Four [Member]
ASSETS
(Note D)	2,194,010	2,365,868
OTHER ASSETS
Cash and cash equivalents	378,631	423,458
Notes receivable	0	0
Acquisition costs net	1,272,590	1,413,990
Other assets	27,021	0
Assets	3,872,252	4,203,316
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,210,553	1,093,203
Capital contributions payable	254,640	254,640
Liabilities	1,465,193	1,347,843
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	2,620,437	3,064,367
General Partner	(213,378)	(208,894)
Partners' Capital	2,407,059	2,855,473
Liabilities and Stockholders' Equity	3,872,252	4,203,316
Series Forty Five [Member]
ASSETS
(Note D)	7,834,359	8,228,807
OTHER ASSETS
Cash and cash equivalents	280,774	462,109
Notes receivable	0	0
Acquisition costs net	80,170	89,078
Other assets	0	0
Assets	8,195,303	8,779,994
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	983,839	1,000,557
Capital contributions payable	16,724	16,724
Liabilities	1,000,563	1,017,281
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	7,476,455	8,038,748
General Partner	(281,715)	(276,035)
Partners' Capital	7,194,740	7,762,713
Liabilities and Stockholders' Equity	8,195,303	8,779,994
Series Forty Six [Member]
ASSETS
(Note D)	8,561,732	8,838,302
OTHER ASSETS
Cash and cash equivalents	195,796	305,141
Notes receivable	0	0
Acquisition costs net	83,452	92,724
Other assets	0	0
Assets	8,840,980	9,236,167
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	802,539	777,775
Capital contributions payable	0	0
Liabilities	802,539	777,775
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	8,220,800	8,636,551
General Partner	(182,359)	(178,159)
Partners' Capital	8,038,441	8,458,392
Liabilities and Stockholders' Equity	$ 8,840,980	$ 9,236,167