Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Abstract]

Schedule Of GAAP To Federal Taxable Income

reconciliation of net income for financial reporting

		2023		2022
Net Income for Financial Reporting Purposes	$	241,882	$	1,531,185
Depreciation for Tax Purposes Under Depreciation     and Amortization for Financial Reporting Purposes		227,564		179,184
Gain on Sale of Real Estate for Tax Purposes     Under Gain for Financial Reporting Purposes		0		(1,268,078)
Taxable Income to Partners	$	469,446	$	442,291

Schedule Of GAAP To Federal Tax Basis

reconciliation of Partners' capital for financial reporting

		2023		2022
Partners' Capital for Financial Reporting Purposes	$	10,218,116	$	10,669,167
Adjusted Tax Basis of Investments in Real Estate     Over Net Investments in Real Estate     for Financial Reporting Purposes		428,216		200,652
Syndication Costs Treated as Reduction     of Capital For Financial Reporting Purposes		3,208,043		3,208,043
Partners' Capital for Tax Reporting Purposes	$	13,854,375	$	14,077,862