Income Taxes (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule Of GAAP To Federal Taxable Income

reconciliation of net income for financial reporting

		2022		2021
Net Income for Financial Reporting Purposes	$	1,531,185	$	259,412
Depreciation for Tax Purposes Under Depreciation     and Amortization for Financial Reporting Purposes		179,184		17,520
Gain on Sale of Real Estate for Tax Purposes     Under Gain for Financial Reporting Purposes		(1,268,078)		(323,171)
Taxable Income (Loss) to Partners	$	442,291	$	(46,239)

Schedule Of GAAP To Federal Tax Basis

reconciliation of Partners' capital for financial reporting

		2022		2021
Partners' Capital for Financial Reporting Purposes	$	10,669,167	$	10,098,032
Adjusted Tax Basis of Investments in Real Estate     Over Net Investments in Real Estate     for Financial Reporting Purposes		200,652		1,289,546
Syndication Costs Treated as Reduction     of Capital For Financial Reporting Purposes		3,208,043		3,208,043
Partners' Capital for Tax Reporting Purposes	$	14,077,862	$	14,595,621