ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Mar. 31, 2014

Organization, Consolidation and Presentation Of Financial Statements [Abstract]

Schedule of Limited Partners' Capital Account by Class [Table Text Block]

The BACs issued and outstanding in each series as of March 31, 2014 and 2013 are as follows:

	Issued				Outstanding
	2014		2013		2014		2013
Series 20		3,866,700		3,866,700		3,864,700		3,865,700
Series 21		1,892,700		1,892,700		1,888,200		1,890,700
Series 22		2,564,400		2,564,400		2,561,400		2,564,400
Series 23		3,336,727		3,336,727		3,336,227		3,336,727
Series 24		2,169,878		2,169,878		2,168,878		2,169,878
Series 25		3,026,109		3,026,109		3,025,609		3,025,609
Series 26		3,995,900		3,995,900		3,995,200		3,995,200
Series 27		2,460,700		2,460,700		2,460,700		2,460,700
Series 28		4,000,738		4,000,738		3,999,738		4,000,238
Series 29		3,991,800		3,991,800		3,991,300		3,991,800
Series 30		2,651,000		2,651,000		2,651,000		2,651,000
Series 31		4,417,857		4,417,857		4,415,757		4,417,857
Series 32		4,754,198		4,754,198		4,751,198		4,753,698
Series 33		2,636,533		2,636,533		2,635,533		2,635,533
Series 34		3,529,319		3,529,319		3,528,319		3,529,319
Series 35		3,300,463		3,300,463		3,298,763		3,300,463
Series 36		2,106,838		2,106,838		2,104,504		2,106,838
Series 37		2,512,500		2,512,500		2,512,500		2,512,500
Series 38		2,543,100		2,543,100		2,543,100		2,543,100
Series 39		2,292,151		2,292,151		2,292,151		2,292,151
Series 40		2,630,256		2,630,256		2,630,256		2,630,256
Series 41		2,891,626		2,891,626		2,891,626		2,891,626
Series 42		2,744,262		2,744,262		2,744,262		2,744,262
Series 43		3,637,987		3,637,987		3,637,987		3,637,987
Series 44		2,701,973		2,701,973		2,701,973		2,701,973
Series 45		4,014,367		4,014,367		4,014,367		4,014,367
Series 46		2,980,998		2,980,998		2,980,998		2,980,998
		83,651,080		83,651,080		83,626,246		83,644,880

Schedule Of Accumulated Amortization Of Acquisition Costs [Table Text Block]

Accumulated amortization as of March 31, 2014 and 2013, as well as the March 31, 2014 and 2013 impairments and the remaining lives are as follows:

	Accumulated Amortization		Accumulated Amortization		Acquisition Costs Impairment		Acquisition Costs Impairment		Remaining Life Acquistion Costs
	2014		2013		2014		2013		Years
Series 20	$	-	$	-	$	-	$	-		-
Series 21		-		-		-		-		-
Series 22		-		-		-		-		-
Series 23		-		-		-		-		-
Series 24		-		-		-		-		-
Series 25		-		-		-		-		-
Series 26		-		-		-		-		-
Series 27		-		261,567		-		-		-
Series 28		-		-		-		-		-
Series 29		-		-		-		-		-
Series 30		-		-		-		-		-
Series 31		-		-		-		-		-
Series 32		-		-		-		-		-
Series 33		-		-		-		-		-
Series 34		-		-		-		-		-
Series 35		-		-		-		-		-
Series 36		-		-		-		-		-
Series 37		-		-		-		-		-
Series 38		-		-		-		-		-
Series 39		-		-		-		-		-
Series 40		-		-		-		-		-
Series 41		-		-		-		113,304		-
Series 42		-		69,160		207,482		-		-
Series 43		133,584		66,792		-		-		3
Series 44		-		1,131,199		848,390		-		-
Series 45		-		17,816		53,446		-		-
Series 46		-		-		30,305		33,774		-
	$	133,584	$	1,546,534	$	1,139,623	$	147,078

Schedule Of Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Table Text Block]

The weighted average number of units in each series at March 31, 2014 and 2013 are as follows:

	2014		2013
Series 20		3,865,450		3,865,700
Series 21		1,890,075		1,890,700
Series 22		2,563,650		2,564,400
Series 23		3,336,602		3,336,727
Series 24		2,169,628		2,169,878
Series 25		3,025,609		3,025,609
Series 26		3,995,200		3,995,667
Series 27		2,460,700		2,460,700
Series 28		4,000,113		4,000,238
Series 29		3,991,675		3,991,800
Series 30		2,651,000		2,651,000
Series 31		4,417,332		4,417,857
Series 32		4,753,240		4,753,698
Series 33		2,635,533		2,636,200
Series 34		3,529,069		3,529,319
Series 35		3,300,038		3,300,463
Series 36		2,106,255		2,106,838
Series 37		2,512,500		2,512,500
Series 38		2,543,100		2,543,100
Series 39		2,292,151		2,292,151
Series 40		2,630,256		2,630,256
Series 41		2,891,626		2,891,626
Series 42		2,744,262		2,744,262
Series 43		3,637,987		3,637,987
Series 44		2,701,973		2,701,973
Series 45		4,014,367		4,014,367
Series 46		2,980,998		2,980,998
		83,640,389		83,646,014