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CONDENSED STATEMENTS OF OPERATIONS - USD ($)
3 Months Ended 6 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Sep. 30, 2016
Sep. 30, 2015
Income        
Interest income $ 13,661 $ 14,604 $ 26,477 $ 28,305
Other income 65,011 111,269 193,183 323,723
Revenues 78,672 125,873 219,660 352,028
Share of income (loss) from Operating Partnerships (Note D) 2,624,637 8,221,418 10,413,293 11,871,653
Expenses        
Professional fees 394,385 414,251 580,410 533,951
Fund management fee, net (Note C) 675,651 843,244 1,262,700 1,708,377
General and administrative expenses 173,768 123,228 294,488 202,013
Operating expenses 1,243,804 1,380,723 2,137,598 2,444,341
NET INCOME (LOSS) 1,459,505 6,966,568 8,495,355 9,779,340
Net income (loss) allocated to assignees 1,444,911 6,896,905 8,410,400 9,681,545
Net income (loss) allocated to general partner $ 14,594 $ 69,663 $ 84,955 $ 97,795
Net income (loss) per BAC (in dollars per unit) $ 0.02 $ 0.08 $ 0.10 $ 0.12
Series Twenty [Member]        
Income        
Interest income $ 117 $ 132 $ 221 $ 266
Other income 0 0 0 0
Revenues 117 132 221 266
Share of income (loss) from Operating Partnerships (Note D) 138,000 0 138,000 0
Expenses        
Professional fees 8,653 13,962 11,716 17,442
Fund management fee, net (Note C) 5,335 8,104 12,873 14,959
General and administrative expenses 7,503 5,431 12,496 8,681
Operating expenses 21,491 27,497 37,085 41,082
NET INCOME (LOSS) 116,626 (27,365) 101,136 (40,816)
Net income (loss) allocated to assignees 115,460 (27,091) 100,125 (40,408)
Net income (loss) allocated to general partner $ 1,166 $ (274) $ 1,011 $ (408)
Net income (loss) per BAC (in dollars per unit) $ 0.03 $ (0.01) $ 0.03 $ (0.01)
Series Twenty One [Member]        
Income        
Interest income $ 156 $ 144 $ 380 $ 226
Other income 859 0 859 0
Revenues 1,015 144 1,239 226
Share of income (loss) from Operating Partnerships (Note D) 0 3,177 0 326,273
Expenses        
Professional fees 9,737 9,092 12,719 11,912
Fund management fee, net (Note C) 1,130 1,341 3,385 15,666
General and administrative expenses 5,503 3,847 9,091 6,368
Operating expenses 16,370 14,280 25,195 33,946
NET INCOME (LOSS) (15,355) (10,959) (23,956) 292,553
Net income (loss) allocated to assignees (15,201) (10,849) (23,716) 289,627
Net income (loss) allocated to general partner $ (154) $ (110) $ (240) $ 2,926
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01) $ (0.01) $ 0.15
Series Twenty Two [Member]        
Income        
Interest income $ 99 $ 40 $ 205 $ 78
Other income 0 433 0 433
Revenues 99 473 205 511
Share of income (loss) from Operating Partnerships (Note D) 0 232,989 0 232,989
Expenses        
Professional fees 11,304 12,422 14,659 16,067
Fund management fee, net (Note C) 7,302 11,181 14,104 20,460
General and administrative expenses 6,397 4,513 10,594 7,367
Operating expenses 25,003 28,116 39,357 43,894
NET INCOME (LOSS) (24,904) 205,346 (39,152) 189,606
Net income (loss) allocated to assignees (24,655) 203,293 (38,760) 187,710
Net income (loss) allocated to general partner $ (249) $ 2,053 $ (392) $ 1,896
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ 0.08 $ (0.02) $ 0.07
Series Twenty Three [Member]        
Income        
Interest income $ 74 $ 68 $ 165 $ 136
Other income 0 1,299 0 1,299
Revenues 74 1,367 165 1,435
Share of income (loss) from Operating Partnerships (Note D) 0 215,459 3,550 215,459
Expenses        
Professional fees 12,999 14,062 18,081 18,037
Fund management fee, net (Note C) 6,270 16,523 13,742 18,976
General and administrative expenses 7,220 5,223 12,083 8,403
Operating expenses 26,489 35,808 43,906 45,416
NET INCOME (LOSS) (26,415) 181,018 (40,191) 171,478
Net income (loss) allocated to assignees (26,151) 179,208 (39,789) 169,763
Net income (loss) allocated to general partner $ (264) $ 1,810 $ (402) $ 1,715
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ 0.05 $ (0.01) $ 0.05
Series Twenty Four [Member]        
Income        
Interest income $ 105 $ 659 $ 210 $ 1,348
Other income 2,062 500 3,742 2,180
Revenues 2,167 1,159 3,952 3,528
Share of income (loss) from Operating Partnerships (Note D) 0 16,675 0 16,675
Expenses        
Professional fees 9,631 12,009 13,150 15,489
Fund management fee, net (Note C) 11,150 11,754 20,548 21,652
General and administrative expenses 5,949 4,418 10,679 7,280
Operating expenses 26,730 28,181 44,377 44,421
NET INCOME (LOSS) (24,563) (10,347) (40,425) (24,218)
Net income (loss) allocated to assignees (24,317) (10,244) (40,021) (23,976)
Net income (loss) allocated to general partner $ (246) $ (103) $ (404) $ (242)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.00) $ (0.02) $ (0.01)
Series Twenty Five [Member]        
Income        
Interest income $ 87 $ 2,846 $ 175 $ 5,698
Other income 10,162 10,162 10,162 10,162
Revenues 10,249 13,008 10,337 15,860
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 8,628 11,600 11,658 14,915
Fund management fee, net (Note C) 224 4,992 6,158 10,926
General and administrative expenses 6,792 5,036 12,438 8,167
Operating expenses 15,644 21,628 30,254 34,008
NET INCOME (LOSS) (5,395) (8,620) (19,917) (18,148)
Net income (loss) allocated to assignees (5,341) (8,534) (19,718) (17,967)
Net income (loss) allocated to general partner $ (54) $ (86) $ (199) $ (181)
Net income (loss) per BAC (in dollars per unit) $ (0.00) $ (0.00) $ (0.01) $ (0.01)
Series Twenty Six [Member]        
Income        
Interest income $ 229 $ 1,394 $ 578 $ 2,808
Other income 796 2,363 1,216 2,363
Revenues 1,025 3,757 1,794 5,171
Share of income (loss) from Operating Partnerships (Note D) 18,500 59,000 18,500 59,000
Expenses        
Professional fees 16,794 22,973 22,459 29,093
Fund management fee, net (Note C) 19,769 20,929 43,486 49,544
General and administrative expenses 8,011 5,904 14,942 9,465
Operating expenses 44,574 49,806 80,887 88,102
NET INCOME (LOSS) (25,049) 12,951 (60,593) (23,931)
Net income (loss) allocated to assignees (24,799) 12,821 (59,987) (23,692)
Net income (loss) allocated to general partner $ (250) $ 130 $ (606) $ (239)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ 0.00 $ (0.02) $ (0.01)
Series Twenty Seven [Member]        
Income        
Interest income $ 2,704 $ 729 $ 3,940 $ 1,608
Other income 6,000 0 6,000 0
Revenues 8,704 729 9,940 1,608
Share of income (loss) from Operating Partnerships (Note D) 21,000 0 3,016,000 0
Expenses        
Professional fees 33,467 13,834 67,836 17,644
Fund management fee, net (Note C) 25,866 36,358 52,224 64,716
General and administrative expenses 6,039 4,467 9,889 7,363
Operating expenses 65,372 54,659 129,949 89,723
NET INCOME (LOSS) (35,668) (53,930) 2,895,991 (88,115)
Net income (loss) allocated to assignees (35,311) (53,391) 2,867,031 (87,234)
Net income (loss) allocated to general partner $ (357) $ (539) $ 28,960 $ (881)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.02) $ 1.17 $ (0.04)
Series Twenty Eight [Member]        
Income        
Interest income $ 305 $ 4,891 $ 607 $ 9,218
Other income 0 4,853 7,976 11,253
Revenues 305 9,744 8,583 20,471
Share of income (loss) from Operating Partnerships (Note D) 0 0 5,000 1,197,000
Expenses        
Professional fees 14,957 21,139 19,372 26,434
Fund management fee, net (Note C) 8,844 19,889 18,991 46,344
General and administrative expenses 7,349 5,466 13,669 8,855
Operating expenses 31,150 46,494 52,032 81,633
NET INCOME (LOSS) (30,845) (36,750) (38,449) 1,135,838
Net income (loss) allocated to assignees (30,537) (36,382) (38,065) 1,124,480
Net income (loss) allocated to general partner $ (308) $ (368) $ (384) $ 11,358
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01) $ (0.01) $ 0.28
Series Twenty Nine [Member]        
Income        
Interest income $ 179 $ 234 $ 457 $ 479
Other income 0 50,000 0 50,000
Revenues 179 50,234 457 50,479
Share of income (loss) from Operating Partnerships (Note D) 0 45,500 0 199,000
Expenses        
Professional fees 21,913 19,804 60,962 24,769
Fund management fee, net (Note C) 16,843 11,422 37,389 36,807
General and administrative expenses 7,645 5,368 12,709 8,671
Operating expenses 46,401 36,594 111,060 70,247
NET INCOME (LOSS) (46,222) 59,140 (110,603) 179,232
Net income (loss) allocated to assignees (45,760) 58,549 (109,497) 177,440
Net income (loss) allocated to general partner $ (462) $ 591 $ (1,106) $ 1,792
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ 0.01 $ (0.03) $ 0.04
Series Thirty [Member]        
Income        
Interest income $ 145 $ 199 $ 363 $ 398
Other income 0 1,522 1,243 1,522
Revenues 145 1,721 1,606 1,920
Share of income (loss) from Operating Partnerships (Note D) 0 255,461 0 261,461
Expenses        
Professional fees 13,780 17,603 18,164 22,403
Fund management fee, net (Note C) 17,421 15,686 27,026 40,201
General and administrative expenses 5,840 4,147 9,758 6,911
Operating expenses 37,041 37,436 54,948 69,515
NET INCOME (LOSS) (36,896) 219,746 (53,342) 193,866
Net income (loss) allocated to assignees (36,527) 217,549 (52,809) 191,927
Net income (loss) allocated to general partner $ (369) $ 2,197 $ (533) $ 1,939
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ 0.08 $ (0.02) $ 0.07
Series Thirty One [Member]        
Income        
Interest income $ 679 $ 601 $ 1,432 $ 1,375
Other income 114 590 590 590
Revenues 793 1,191 2,022 1,965
Share of income (loss) from Operating Partnerships (Note D) 0 1,256,102 0 1,256,102
Expenses        
Professional fees 17,135 19,832 22,974 25,952
Fund management fee, net (Note C) 34,521 39,353 69,542 78,855
General and administrative expenses 7,601 5,457 12,579 8,996
Operating expenses 59,257 64,642 105,095 113,803
NET INCOME (LOSS) (58,464) 1,192,651 (103,073) 1,144,264
Net income (loss) allocated to assignees (57,879) 1,180,724 (102,042) 1,132,821
Net income (loss) allocated to general partner $ (585) $ 11,927 $ (1,031) $ 11,443
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ 0.27 $ (0.02) $ 0.26
Series Thirty Two [Member]        
Income        
Interest income $ 393 $ 105 $ 1,019 $ 211
Other income 0 5,550 1,800 5,550
Revenues 393 5,655 2,819 5,761
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 12,691 16,175 17,146 20,645
Fund management fee, net (Note C) 39,120 50,122 72,700 106,744
General and administrative expenses 7,768 5,420 12,910 8,988
Operating expenses 59,579 71,717 102,756 136,377
NET INCOME (LOSS) (59,186) (66,062) (99,937) (130,616)
Net income (loss) allocated to assignees (58,594) (65,401) (98,938) (129,310)
Net income (loss) allocated to general partner $ (592) $ (661) $ (999) $ (1,306)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01) $ (0.02) $ (0.03)
Series Thirty Three [Member]        
Income        
Interest income $ 502 $ 361 $ 1,101 $ 562
Other income 0 5,550 1,800 5,550
Revenues 502 5,911 2,901 6,112
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 1,097,000
Expenses        
Professional fees 10,260 12,217 13,945 15,697
Fund management fee, net (Note C) 15,228 9,898 25,126 33,631
General and administrative expenses 5,750 3,963 9,562 6,621
Operating expenses 31,238 26,078 48,633 55,949
NET INCOME (LOSS) (30,736) (20,167) (45,732) 1,047,163
Net income (loss) allocated to assignees (30,429) (19,965) (45,275) 1,036,691
Net income (loss) allocated to general partner $ (307) $ (202) $ (457) $ 10,472
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.01) $ (0.02) $ 0.39
Series Thirty Four [Member]        
Income        
Interest income $ 327 $ 197 $ 799 $ 430
Other income 1,539 1,539 13,230 18,302
Revenues 1,866 1,736 14,029 18,732
Share of income (loss) from Operating Partnerships (Note D) 215,000 0 242,500 37,000
Expenses        
Professional fees 12,364 15,022 16,764 19,327
Fund management fee, net (Note C) 5,152 25,961 16,469 58,054
General and administrative expenses 6,476 4,635 10,908 7,679
Operating expenses 23,992 45,618 44,141 85,060
NET INCOME (LOSS) 192,874 (43,882) 212,388 (29,328)
Net income (loss) allocated to assignees 190,945 (43,443) 210,264 (29,035)
Net income (loss) allocated to general partner $ 1,929 $ (439) $ 2,124 $ (293)
Net income (loss) per BAC (in dollars per unit) $ 0.05 $ (0.01) $ 0.06 $ (0.01)
Series Thirty Five [Member]        
Income        
Interest income $ 2,593 $ 310 $ 3,914 $ 549
Other income 0 4,859 4,893 11,037
Revenues 2,593 5,169 8,807 11,586
Share of income (loss) from Operating Partnerships (Note D) 85,949 68,250 2,380,752 972,250
Expenses        
Professional fees 12,823 12,889 16,880 16,699
Fund management fee, net (Note C) 19,606 25,197 11,999 63,179
General and administrative expenses 6,579 4,589 10,988 7,548
Operating expenses 39,008 42,675 39,867 87,426
NET INCOME (LOSS) 49,534 30,744 2,349,692 896,410
Net income (loss) allocated to assignees 49,039 30,437 2,326,195 887,446
Net income (loss) allocated to general partner $ 495 $ 307 $ 23,497 $ 8,964
Net income (loss) per BAC (in dollars per unit) $ 0.01 $ 0.01 $ 0.71 $ 0.27
Series Thirty Six [Member]        
Income        
Interest income $ 1,313 $ 243 $ 1,877 $ 510
Other income 5,279 0 6,425 2,683
Revenues 6,592 243 8,302 3,193
Share of income (loss) from Operating Partnerships (Note D) 85,949 0 2,503,252 0
Expenses        
Professional fees 12,146 11,408 15,981 15,218
Fund management fee, net (Note C) 7,626 33,120 (10,582) 63,498
General and administrative expenses 5,280 3,694 8,764 6,269
Operating expenses 25,052 48,222 14,163 84,985
NET INCOME (LOSS) 67,489 (47,979) 2,497,391 (81,792)
Net income (loss) allocated to assignees 66,814 (47,499) 2,472,417 (80,974)
Net income (loss) allocated to general partner $ 675 $ (480) $ 24,974 $ (818)
Net income (loss) per BAC (in dollars per unit) $ 0.03 $ (0.02) $ 1.18 $ (0.04)
Series Thirty Seven [Member]        
Income        
Interest income $ 681 $ 182 $ 854 $ 355
Other income 0 0 4,811 9,240
Revenues 681 182 5,665 9,595
Share of income (loss) from Operating Partnerships (Note D) 1,932,139 0 1,934,639 0
Expenses        
Professional fees 9,619 11,106 13,128 14,421
Fund management fee, net (Note C) 34,425 39,330 63,237 75,146
General and administrative expenses 5,379 3,828 9,038 6,424
Operating expenses 49,423 54,264 85,403 95,991
NET INCOME (LOSS) 1,883,397 (54,082) 1,854,901 (86,396)
Net income (loss) allocated to assignees 1,864,563 (53,541) 1,836,352 (85,532)
Net income (loss) allocated to general partner $ 18,834 $ (541) $ 18,549 $ (864)
Net income (loss) per BAC (in dollars per unit) $ 0.74 $ (0.02) $ 0.73 $ (0.03)
Series Thirty Eight [Member]        
Income        
Interest income $ 159 $ 63 $ 313 $ 145
Other income 16,000 1,195 47,791 4,355
Revenues 16,159 1,258 48,104 4,500
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 12,659 11,967 16,695 15,777
Fund management fee, net (Note C) 31,936 44,166 59,718 81,066
General and administrative expenses 5,591 3,936 9,343 6,621
Operating expenses 50,186 60,069 85,756 103,464
NET INCOME (LOSS) (34,027) (58,811) (37,652) (98,964)
Net income (loss) allocated to assignees (33,687) (58,223) (37,275) (97,974)
Net income (loss) allocated to general partner $ (340) $ (588) $ (377) $ (990)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.02) $ (0.01) $ (0.04)
Series Thirty Nine [Member]        
Income        
Interest income $ 148 $ 93 $ 275 $ 180
Other income 0 0 660 3,160
Revenues 148 93 935 3,340
Share of income (loss) from Operating Partnerships (Note D) 99,600 0 122,100 0
Expenses        
Professional fees 12,146 11,925 15,991 15,570
Fund management fee, net (Note C) 16,280 31,485 33,297 58,770
General and administrative expenses 5,095 3,656 8,585 6,197
Operating expenses 33,521 47,066 57,873 80,537
NET INCOME (LOSS) 66,227 (46,973) 65,162 (77,197)
Net income (loss) allocated to assignees 65,565 (46,503) 64,510 (76,425)
Net income (loss) allocated to general partner $ 662 $ (470) $ 652 $ (772)
Net income (loss) per BAC (in dollars per unit) $ 0.03 $ (0.02) $ 0.03 $ (0.03)
Series Forty [Member]        
Income        
Interest income $ 103 $ 30 $ 236 $ 55
Other income 0 0 0 0
Revenues 103 30 236 55
Share of income (loss) from Operating Partnerships (Note D) 28,500 0 49,000 0
Expenses        
Professional fees 15,558 14,600 20,637 19,400
Fund management fee, net (Note C) 26,835 49,329 64,051 97,833
General and administrative expenses 5,496 3,627 9,209 6,111
Operating expenses 47,889 67,556 93,897 123,344
NET INCOME (LOSS) (19,286) (67,526) (44,661) (123,289)
Net income (loss) allocated to assignees (19,093) (66,851) (44,214) (122,056)
Net income (loss) allocated to general partner $ (193) $ (675) $ (447) $ (1,233)
Net income (loss) per BAC (in dollars per unit) $ (0.01) $ (0.03) $ (0.02) $ (0.05)
Series Forty One [Member]        
Income        
Interest income $ 133 $ 159 $ 356 $ 288
Other income 1,302 0 1,302 36,109
Revenues 1,435 159 1,658 36,397
Share of income (loss) from Operating Partnerships (Note D) 0 457,440 0 457,440
Expenses        
Professional fees 17,973 16,053 23,600 21,348
Fund management fee, net (Note C) 54,348 54,489 104,547 95,209
General and administrative expenses 6,103 4,489 10,143 7,300
Operating expenses 78,424 75,031 138,290 123,857
NET INCOME (LOSS) (76,989) 382,568 (136,632) 369,980
Net income (loss) allocated to assignees (76,219) 378,742 (135,266) 366,280
Net income (loss) allocated to general partner $ (770) $ 3,826 $ (1,366) $ 3,700
Net income (loss) per BAC (in dollars per unit) $ (0.03) $ 0.13 $ (0.05) $ 0.13
Series Forty Two [Member]        
Income        
Interest income $ 850 $ 374 $ 2,890 $ 518
Other income 421 0 421 66,129
Revenues 1,271 374 3,311 66,647
Share of income (loss) from Operating Partnerships (Note D) 0 3,214,695 0 3,214,695
Expenses        
Professional fees 19,287 18,278 25,232 23,903
Fund management fee, net (Note C) 36,417 48,684 78,419 88,912
General and administrative expenses 6,209 4,298 10,008 6,888
Operating expenses 61,913 71,260 113,659 119,703
NET INCOME (LOSS) (60,642) 3,143,809 (110,348) 3,161,639
Net income (loss) allocated to assignees (60,036) 3,112,371 (109,245) 3,130,023
Net income (loss) allocated to general partner $ (606) $ 31,438 $ (1,103) $ 31,616
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ 1.13 $ (0.04) $ 1.14
Series Forty Three [Member]        
Income        
Interest income $ 1,122 $ 350 $ 3,168 $ 479
Other income 0 385 1,759 39,732
Revenues 1,122 735 4,927 40,211
Share of income (loss) from Operating Partnerships (Note D) 0 2,492,094 0 2,492,094
Expenses        
Professional fees 20,142 19,107 26,474 25,062
Fund management fee, net (Note C) 50,345 61,071 81,996 105,193
General and administrative expenses 7,109 4,907 11,496 7,819
Operating expenses 77,596 85,085 119,966 138,074
NET INCOME (LOSS) (76,474) 2,407,744 (115,039) 2,394,231
Net income (loss) allocated to assignees (75,709) 2,383,667 (113,889) 2,370,289
Net income (loss) allocated to general partner $ (765) $ 24,077 $ (1,150) $ 23,942
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ 0.66 $ (0.03) $ 0.65
Series Forty Four [Member]        
Income        
Interest income $ 13 $ 4 $ 24 $ 6
Other income 981 2,769 14,630 2,769
Revenues 994 2,773 14,654 2,775
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 10,661 11,304 14,963 15,279
Fund management fee, net (Note C) 58,769 62,657 120,239 126,314
General and administrative expenses 5,744 3,831 9,537 6,301
Operating expenses 75,174 77,792 144,739 147,894
NET INCOME (LOSS) (74,180) (75,019) (130,085) (145,119)
Net income (loss) allocated to assignees (73,438) (74,269) (128,784) (143,668)
Net income (loss) allocated to general partner $ (742) $ (750) $ (1,301) $ (1,451)
Net income (loss) per BAC (in dollars per unit) $ (0.03) $ (0.03) $ (0.05) $ (0.05)
Series Forty Five [Member]        
Income        
Interest income $ 355 $ 49 $ 667 $ 91
Other income 3,048 4,353 31,874 25,958
Revenues 3,403 4,402 32,541 26,049
Share of income (loss) from Operating Partnerships (Note D) 0 (25,484) 0 (39,009)
Expenses        
Professional fees 21,698 25,397 28,932 32,342
Fund management fee, net (Note C) 68,800 60,553 108,920 129,066
General and administrative expenses 7,199 4,790 12,565 7,742
Operating expenses 97,697 90,740 150,417 169,150
NET INCOME (LOSS) (94,294) (111,822) (117,876) (182,110)
Net income (loss) allocated to assignees (93,351) (110,704) (116,697) (180,289)
Net income (loss) allocated to general partner $ (943) $ (1,118) $ (1,179) $ (1,821)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.03) $ (0.03) $ (0.04)
Series Forty Six [Member]        
Income        
Interest income $ 90 $ 147 $ 251 $ 288
Other income 16,448 13,347 29,999 13,347
Revenues 16,538 13,494 30,250 13,635
Share of income (loss) from Operating Partnerships (Note D) 0 (69,940) 0 (123,776)
Expenses        
Professional fees 15,360 18,471 20,292 23,106
Fund management fee, net (Note C) 56,089 49,650 113,096 106,656
General and administrative expenses 6,141 4,288 10,505 6,978
Operating expenses 77,590 72,409 143,893 136,740
NET INCOME (LOSS) (61,052) (128,855) (113,643) (246,881)
Net income (loss) allocated to assignees (60,441) (127,566) (112,507) (244,412)
Net income (loss) allocated to general partner $ (611) $ (1,289) $ (1,136) $ (2,469)
Net income (loss) per BAC (in dollars per unit) $ (0.02) $ (0.04) $ (0.04) $ (0.08)