ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details) (USD $)	Sep. 30, 2014	Sep. 30, 2013
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	$ 166,980	$ 1,508,301
Series Forty Two [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	0	103,740
Series Forty Three [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	166,980	100,188
Series Forty Four [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	0	1,272,599
Series Forty Five [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	0	26,724
Series Forty Six [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated amortization of acquisition costs	$ 0	$ 5,050