RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Tables)

12 Months Ended

Mar. 31, 2014

Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Abstract]

Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Table Text Block]

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Total		Series 20		Series 21
Net income (loss) for financial reporting purposes	$	(4,310,963)	$	606,391	$	3,069
Operating limited partnership rents received in advance		(6,007)		-		(17)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		(3,180,283)		(539,749)		(20,070)
Other		14,775,748		992,434		316,382
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(16,299,042)		(366,227)		(98,321)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(6,231,944)		(74,539)		(177,554)
Impairment loss not recognized for tax purposes		7,116,275		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(10,529,310)		(288,923)		(83,572)
Income (loss) for tax return purposes, December 31, 2013	$	(18,665,526)	$	329,387	$	(60,083)

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 22		Series 23		Series 24
Net income (loss) for financial reporting purposes	$	(98,478)	$	(125,463)	$	1,625,695
Operating limited partnership rents received in advance		-		-		2,879
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		(26,305)		71,819		(2,468,363)
Other		972,788		197,451		1,989,051
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(264,711)		(361,723)		(241,279)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(69,076)		(227,036)		(30,246)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(136,555)		(14,194)		(1,636,274)
Income (loss) for tax return purposes, December 31, 2013	$	377,663	$	(459,146)	$	(758,537)

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 25		Series 26		Series 27
Net income (loss) for financial reporting purposes	$	(59,679)	$	2,736,763	$	2,385,674
Operating limited partnership rents received in advance		-		(449)		136
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		-		(499,347)		(1,559,279)
Other		593,391		3,879,632		1,619,880
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(43,041)		(842,204)		(277,730)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(138,555)		(214,874)		(181,302)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(386,563)		(4,213,369)		(1,123,176)
Income (loss) for tax return purposes, December 31, 2013	$	(34,447)	$	846,152	$	864,203

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 28		Series 29		Series 30
Net income (loss) for financial reporting purposes	$	992,304	$	68,179	$	(170,958)
Operating limited partnership rents received in advance		(50)		(3,627)		7,664
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		(870,954)		75,854		155,148
Other		863,713		(2,703,508)		80,092
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(953,311)		(1,065,191)		(621,294)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(222,830)		(294,360)		(176,205)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(292,930)		(308,456)		(22,236)
Income (loss) for tax return purposes, December 31, 2013	$	(484,058)	$	(4,231,109)	$	(747,789)

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 31		Series 32		Series 33
Net income (loss) for financial reporting purposes	$	337,127	$	(196,777)	$	(130,088)
Operating limited partnership rents received in advance		-		(2,419)		(466)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		279,204		270,411		123,408
Other		(565,343)		899,882		78,067
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(1,155,732)		(1,433,129)		(566,103)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(444,727)		(208,100)		(140,906)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(597,142)		(64,279)		(28,128)
Income (loss) for tax return purposes, December 31, 2013	$	(2,146,613)	$	(734,411)	$	(664,216)

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 34		Series 35		Series 36
Net income (loss) for financial reporting purposes	$	(37,107)	$	(25,674)	$	(121,517)
Operating limited partnership rents received in advance		(3,831)		15,521		-
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		256,596		202,082		(867,520)
Other		121,042		135,633		4,218,381
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(1,227,938)		(688,552)		(489,323)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(177,657)		(254,172)		(158,926)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(216,769)		(256,794)		(104,445)
Income (loss) for tax return purposes, December 31, 2013	$	(1,285,664)	$	(871,956)	$	2,476,650

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 37		Series 38		Series 39
Net income (loss) for financial reporting purposes	$	(187,483)	$	(103,034)	$	(135,596)
Operating limited partnership rents received in advance		(18,883)		(6,905)		(6,903)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		204,864		164,400		136,800
Other		1,190,800		358,421		337,442
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(1,423,309)		(447,771)		(594,093)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(189,389)		(396,454)		(286,803)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(97,290)		(89,091)		(103,140)
Income (loss) for tax return purposes, December 31, 2013	$	(520,690)	$	(520,434)	$	(652,293)

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 40		Series 41		Series 42
Net income (loss) for financial reporting purposes	$	(207,935)	$	(165,403)	$	(578,220)
Operating limited partnership rents received in advance		2,625		(702)		(1,127)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		200,016		185,732		198,700
Other		(20,535)		175,191		508,920
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(726,480)		(621,885)		(792,226)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(202,424)		(294,646)		(288,776)
Impairment loss not recognized for tax purposes		-		-		212,553
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(116,716)		(230,907)		(54,300)
Income (loss) for tax return purposes, December 31, 2013	$	(1,071,449)	$	(952,620)	$	(794,476)

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 43		Series 44		Series 45
Net income (loss) for financial reporting purposes	$	(1,582,420)	$	(2,529,532)	$	(3,485,593)
Operating limited partnership rents received in advance		(908)		2,360		-
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		306,780		277,353		312,609
Other		65,862		(1,448,171)		(251,745)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(547,642)		(372,037)		(57,205)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(317,839)		(341,059)		(243,079)
Impairment loss not recognized for tax purposes		972,475		1,696,224		2,293,749
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(99,277)		183,685		(29,551)
Income (loss) for tax return purposes, December 31, 2013	$	(1,202,969)	$	(2,531,177)	$	(1,460,815)

For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows:

	Series 46
Net income (loss) for financial reporting purposes	$	(3,125,208)
Operating limited partnership rents received in advance		9,095
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		249,528
Other		170,595
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(20,585)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(480,410)
Impairment loss not recognized for tax purposes		1,941,274
Operating limited partnership impairment loss not recognized for tax purposes		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(118,918)
Income (loss) for tax return purposes, December 31, 2013	$	(1,374,629)

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Total		Series 20		Series 21
Net income (loss) for financial reporting purposes	$	(9,286,324)	$	(132,037)	$	(94,652)
Operating limited partnership rents received in advance		27,748		(9,847)		20,766
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		(1,085,849)		(182,010)		(7,920)
Other		5,372,512		1,187,690		954,139
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(20,689,989)		(220,356)		(86,888)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(6,562,753)		(88,946)		(176,857)
Impairment loss not recognized for tax purposes		9,932,388		-		-
Operating limited partnership impairment loss not recognized for tax purposes		3,255,938		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(10,320,275)		(633,924)		(108,953)
Income (loss) for tax return purposes, December 31, 2012	$	(29,356,604)	$	(79,430)	$	499,635

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 22		Series 23		Series 24
Net income (loss) for financial reporting purposes	$	173,710	$	7,680	$	1,665,868
Operating limited partnership rents received in advance		-		-		(995)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		(106,926)		50,289		(199,408)
Other		482,776		(7,338)		1,435,560
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(159,268)		(178,090)		(428,611)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(82,051)		(221,153)		(79,286)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(193,569)		(78,968)		(1,789,948)
Income (loss) for tax return purposes, December 31, 2012	$	114,672	$	(427,580)	$	603,180

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 25		Series 26		Series 27
Net income (loss) for financial reporting purposes	$	3,048,059	$	1,778,373	$	416,424
Operating limited partnership rents received in advance		-		-		(26)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		(914,217)		(2,061,461)		(571,566)
Other		1,257,686		(2,342,668)		(468,704)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(130,543)		(900,257)		(262,813)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(93,726)		(384,543)		(303,209)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(4,074,777)		(667,681)		(793,118)
Income (loss) for tax return purposes, December 31, 2012	$	(907,518)	$	(4,578,237)	$	(1,983,012)

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 28		Series 29		Series 30
Net income (loss) for financial reporting purposes	$	145,521	$	(445,991)	$	(99,836)
Operating limited partnership rents received in advance		(203)		7,127		-
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		(83,328)		281,404		65,063
Other		(532,107)		34,138		548,253
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(888,944)		(1,439,168)		(680,994)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(279,724)		(362,360)		(174,505)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(88,847)		45,923		(94,152)
Income (loss) for tax return purposes, December 31, 2012	$	(1,727,632)	$	(1,878,927)	$	(436,171)

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 31		Series 32		Series 33
Net income (loss) for financial reporting purposes	$	(173,701)	$	(250,554)	$	(123,940)
Operating limited partnership rents received in advance		(2,488)		(112)		498
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		222,463		181,115		48,408
Other		445,811		515,613		52,777
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(2,070,330)		(1,389,322)		(615,022)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(472,089)		(230,122)		(149,574)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(47,842)		(99,306)		(29,581)
Income (loss) for tax return purposes, December 31, 2012	$	(2,098,176)	$	(1,272,688)	$	(816,434)

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 34		Series 35		Series 36
Net income (loss) for financial reporting purposes	$	(241,582)	$	(229,818)	$	1,171,987
Operating limited partnership rents received in advance		3,672		-		1,032
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		274,896		213,030		104,061
Other		1,201,511		(406,637)		483,466
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(1,312,415)		(767,266)		(478,049)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(189,537)		(275,425)		(147,886)
Impairment loss not recognized for tax purposes		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(71,194)		(148,045)		(918,088)
Income (loss) for tax return purposes, December 31, 2012	$	(334,649)	$	(1,614,161)	$	216,523

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 37		Series 38		Series 39
Net income (loss) for financial reporting purposes	$	(195,816)	$	(143,068)	$	(254,218)
Operating limited partnership rents received in advance		(512)		3,332		2,031
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		104,864		64,400		86,800
Other		309,920		139,501		138,327
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(1,554,735)		(446,193)		(607,980)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(170,075)		(388,648)		(269,222)
Impairment loss not recognized for tax purposes		-		-		31,426
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(92,399)		(135,875)		(94,884)
Income (loss) for tax return purposes, December 31, 2012	$	(1,598,753)	$	(906,551)	$	(967,720)

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 40		Series 41		Series 42
Net income (loss) for financial reporting purposes	$	(506,558)	$	(1,379,525)	$	(1,816,283)
Operating limited partnership rents received in advance		1,336		583		880
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		200,016		213,068		99,240
Other		236,679		167,716		53,575
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(419,385)		(333,869)		(527,871)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(193,586)		(244,603)		(249,496)
Impairment loss not recognized for tax purposes		159,516		686,802		1,141,092
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(130,421)		(21,986)		(51,368)
Income (loss) for tax return purposes, December 31, 2012	$	(652,403)	$	(911,814)	$	(1,350,231)

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 43		Series 44		Series 45
Net income (loss) for financial reporting purposes	$	(2,884,319)	$	(1,930,330)	$	(3,626,224)
Operating limited partnership rents received in advance		674		-		-
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		281,780		259,700		140,862
Other		(245,073)		(491,708)		352,267
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(134,805)		(4,133,937)		(522,878)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(211,864)		(334,458)		(349,757)
Impairment loss not recognized for tax purposes		2,181,276		981,206		2,475,746
Operating limited partnership impairment loss not recognized for tax purposes		-		3,255,938		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(58,003)		256,128		(120,732)
Income (loss) for tax return purposes, December 31, 2012	$	(1,070,334)	$	(2,137,461)	$	(1,650,716)

For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2013 is reconciled as follows:

	Series 46
Net income (loss) for financial reporting purposes	$	(3,165,494)
Operating limited partnership rents received in advance		-
Accrued partnership fund management fee not deducted (deducted) for income tax purposes		149,528
Other		(130,658)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		-
Excess of tax depreciation over book depreciation on operating limited partnership assets		(440,051)
Impairment loss not recognized for tax purposes		2,275,324
Operating limited partnership impairment loss not recognized for tax purposes		-
Difference due to fiscal year for book purposes and calendar year for tax purposes		(78,665)
Income (loss) for tax return purposes, December 31, 2012	$	(1,390,016)

Schedule Of Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Table Text Block]

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Total		Series 20		Series 21
Investments in operating limited partnerships - tax return December 31, 2013	$	76,082,802	$	(2,870,528)	$	(1,734,996)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		87,884,506		3,054,043		2,584,152
Impairment loss in investment in operating limited partnerships		(216,038,394)		(1,333,677)		(118,301)
Historic tax credits - cumulative		978,267		570,617		-
Less share of loss - three months ended March 31, 2014		(1,117,450)		(90,622)		(221,074)
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		57,538,970		670,167		(509,781)
Investments in operating limited partnerships - as reported	$	5,328,701	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 22		Series 23		Series 24
Investments in operating limited partnerships - tax return December 31, 2013	$	(2,216,485)	$	656,490	$	(911,837)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		1,708,122		2,436,164		2,148,403
Impairment loss in investment in operating limited partnerships		(1,618,823)		(6,353,837)		(1,636,215)
Historic tax credits - cumulative		223,537		-		-
Less share of loss - three months ended March 31, 2014		(25,824)		(54,934)		(841)
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		1,929,473		3,316,117		400,490
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 25		Series 26		Series 27
Investments in operating limited partnerships - tax return December 31, 2013	$	1,280,497	$	(3,510,773)	$	(1,806,555)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		467,648		5,296,972		1,965,626
Impairment loss in investment in operating limited partnerships		(3,245,521)		(4,338,427)		(4,558,902)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2014		(31,239)		(114,788)		(204,661)
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		1,528,615		2,667,016		4,604,492
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 28		Series 29		Series 30
Investments in operating limited partnerships - tax return December 31, 2013	$	8,721,367	$	(3,533,205)	$	1,088,370
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		4,221,023		7,179,789		3,318,142
Impairment loss in investment in operating limited partnerships		(16,476,882)		(5,875,856)		(6,613,997)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2014		(79,180)		(204,728)		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		3,613,672		2,434,000		2,207,485
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 31		Series 32		Series 33
Investments in operating limited partnerships - tax return December 31, 2013	$	(75,435)	$	6,429,738	$	4,589,822
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		7,965,109		6,317,426		2,659,844
Impairment loss in investment in operating limited partnerships		(11,182,057)		(14,763,087)		(9,162,728)
Historic tax credits - cumulative		-		184,113		-
Less share of loss - three months ended March 31, 2014		(89,559)		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		3,381,942		1,831,810		1,913,062
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 34		Series 35		Series 36
Investments in operating limited partnerships - tax return December 31, 2013	$	3,558,773	$	4,244,912	$	4,233,303
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		5,821,899		3,511,421		1,659,966
Impairment loss in investment in operating limited partnerships		(10,625,803)		(11,273,719)		(7,246,265)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2014		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		1,245,131		3,517,386		1,352,996
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 37		Series 38		Series 39
Investments in operating limited partnerships - tax return December 31, 2013	$	2,065,352	$	6,284,314	$	4,738,394
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		6,441,485		3,627,297		3,876,967
Impairment loss in investment in operating limited partnerships		(7,792,558)		(10,527,541)		(7,438,510)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2014		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		(714,279)		615,930		(1,176,851)
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 40		Series 41		Series 42
Investments in operating limited partnerships - tax return December 31, 2013	$	7,248,337	$	768,256	$	5,533,010
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		1,365,798		2,219,955		2,319,513
Impairment loss in investment in operating limited partnerships		(10,639,800)		(7,005,127)		(10,428,111)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2014		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		2,025,665		4,016,916		2,575,588
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 43		Series 44		Series 45
Investments in operating limited partnerships - tax return December 31, 2013	$	7,665,048	$	1,396,639	$	12,010,027
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		2,380,028		3,122,647		194,482
Impairment loss in investment in operating limited partnerships		(13,050,566)		(6,453,489)		(14,657,544)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2014		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		3,183,820		1,934,203		4,457,527
Investments in operating limited partnerships - as reported	$	178,330	$	-	$	2,004,492

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows:

	Series 46
Investments in operating limited partnerships - tax return December 31, 2013	$	10,229,967
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		20,585
Impairment loss in investment in operating limited partnerships		(11,621,051)
Historic tax credits - cumulative		-
Less share of loss - three months ended March 31, 2014		-
Operating limited partnership impairment loss not recognized for tax purposes		-
Other		4,516,378
Investments in operating limited partnerships - as reported	$	3,145,879

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Total		Series 20		Series 21
Investments in operating limited partnerships - tax return December 31, 2012	$	95,791,218	$	(2,702,097)	$	(1,709,448)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		83,929,078		2,747,749		2,799,954
Impairment loss in investment in operating limited partnerships		(226,099,776)		(1,648,785)		(118,301)
Historic tax credits - cumulative		978,267		570,617		-
Less share of loss - three months ended March 31, 2013		(1,326,821)		(86,256)		(219,339)
Operating limited partnership impairment loss not recognized for tax purposes		3,256,264		-		-
Other		57,077,708		1,118,772		(752,866)
Investments in operating limited partnerships - as reported	$	13,605,938	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 22		Series 23		Series 24
Investments in operating limited partnerships - tax return December 31, 2012	$	(2,855,486)	$	1,047,798	$	(1,087,314)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		2,729,559		2,074,441		3,181,496
Impairment loss in investment in operating limited partnerships		(1,725,087)		(6,344,121)		(2,395,773)
Historic tax credits - cumulative		223,537		-		-
Less share of loss - three months ended March 31, 2013		(25,824)		(54,934)		(37,933)
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		1,653,301		3,276,816		339,524
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 25		Series 26		Series 27
Investments in operating limited partnerships - tax return December 31, 2012	$	1,546,192	$	(3,672,336)	$	(458,437)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		476,326		6,192,769		2,149,024
Impairment loss in investment in operating limited partnerships		(3,403,453)		(5,322,693)		(6,453,941)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2013		(31,239)		(114,788)		(266,164)
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		1,412,174		2,917,048		5,029,518
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 28		Series 29		Series 30
Investments in operating limited partnerships - tax return December 31, 2012	$	9,982,115	$	878,137	$	1,798,113
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		3,317,018		7,193,417		2,714,894
Impairment loss in investment in operating limited partnerships		(16,711,233)		(10,932,738)		(6,609,159)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2013		(99,756)		(265,241)		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		3,511,856		3,126,425		2,096,152
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 31		Series 32		Series 33
Investments in operating limited partnerships - tax return December 31, 2012	$	2,105,367	$	7,183,259	$	5,219,230
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		7,706,614		5,680,810		2,093,741
Impairment loss in investment in operating limited partnerships		(14,021,758)		(14,759,194)		(9,101,023)
Historic tax credits - cumulative		-		184,113		-
Less share of loss - three months ended March 31, 2013		(125,347)		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		4,335,124		1,711,012		1,788,052
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 34		Series 35		Series 36
Investments in operating limited partnerships - tax return December 31, 2012	$	4,847,738	$	5,042,852	$	667,274
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		4,593,961		2,825,313		1,170,643
Impairment loss in investment in operating limited partnerships		(11,601,216)		(11,273,719)		(7,216,579)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2013		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		2,159,517		3,405,554		5,378,662
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 37		Series 38		Series 39
Investments in operating limited partnerships - tax return December 31, 2012	$	2,510,968	$	6,780,035	$	5,291,296
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		5,018,176		3,181,015		3,282,894
Impairment loss in investment in operating limited partnerships		(8,855,671)		(10,498,790)		(7,420,197)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2013		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		1,326,527		537,740		(1,153,993)
Investments in operating limited partnerships - as reported	$	-	$	-	$	-

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 40		Series 41		Series 42
Investments in operating limited partnerships - tax return December 31, 2012	$	8,209,133	$	1,583,326	$	6,214,105
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		639,318		1,480,788		1,497,482
Impairment loss in investment in operating limited partnerships		(10,596,325)		(6,968,657)		(10,059,798)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2013		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		-		-
Other		1,747,874		3,904,543		2,458,129
Investments in operating limited partnerships - as reported	$	-	$	-	$	109,918

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 43		Series 44		Series 45
Investments in operating limited partnerships - tax return December 31, 2012	$	8,778,167	$	3,800,040	$	13,291,628
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		1,834,207		6,568,883		778,586
Impairment loss in investment in operating limited partnerships		(11,853,725)		(8,041,733)		(12,456,025)
Historic tax credits - cumulative		-		-		-
Less share of loss - three months ended March 31, 2013		-		-		-
Operating limited partnership impairment loss not recognized for tax purposes		-		3,256,264		-
Other		2,709,259		(4,504,236)		3,339,358
Investments in operating limited partnerships - as reported	$	1,467,908	$	1,079,218	$	4,953,547

The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2013 are as follows:

	Series 46
Investments in operating limited partnerships - tax return December 31, 2012	$	11,499,563
Operating limited partnership losses not recognized for financial reporting purposes under the equity method		-
Impairment loss in investment in operating limited partnerships		(9,710,082)
Historic tax credits - cumulative		-
Less share of loss - three months ended March 31, 2013		-
Operating limited partnership impairment loss not recognized for tax purposes		-
Other		4,205,866
Investments in operating limited partnerships - as reported	$	5,995,347