ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details) (USD $)	Jun. 30, 2014	Jun. 30, 2013
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	$ 150,282	$ 1,396,634
Series Forty Two [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	0	86,450
Series Forty Three [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	150,282	83,490
Series Forty Four [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	0	1,201,899
Series Forty Five [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	0	22,270
Series Forty Six [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	$ 0	$ 2,525