| **INVESTMENTS IN OPERATING PARTNERSHIPS (Tables)**                                          | 9 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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| **Equity Method Investments and Joint Ventures [Abstract]**                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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| Schedule Of Number Of Operating Partnerships [Table Text Block]                             | At December 31, 2013 and  2012, the Partnership had limited partnership interests in 1 and 6  Operating Partnerships, respectively, which own operating apartment  complexes as follows:     Series  2013  20121--2--3164--5--6   -   -    1  6                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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| Schedule Of Dispositions By Series [Table Text Block]                                       | During the nine months  ended December 31, 2013 the Partnership disposed of five Operating  Partnerships. A summary of the dispositions by Series for December  31, 2013 is as follows:    Operating Partnership  Interest Transferred Sale of Underlying  Operating Partnership Partnership Proceeds from  Disposition Gain on  DispositionSeries  1- - $- $-Series  2- -  -  -Series  35 -    339,265    339,265Series  4- -  -  -Series  5- -  -  -Series  6- -  -  -  Total5 - $  339,265 $  339,265 During the nine months  ended December 31, 2012 the Partnership disposed of one Operating  Partnership. A summary of the dispositions by Series for December  31, 2012 is as follows:    Operating Partnership  Interest Transferred Sale of Underlying  Operating Partnership Partnership Proceeds from  Disposition Gain on  DispositionSeries  1- - $- $-Series  2- -  -  -Series  31 -  -  -Series  4- -  -  -Series  5- -  -  -Series  6- -  -  -  Total1 - $- $-                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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| Schedule Of Summarized Statement Of Operations In Operating Partnerships [Table Text Block] | The combined condensed  unaudited summarized statements of operations of the Operating  Partnerships for the nine months ended September 30, 2013 and 2012  are as follows:   COMBINED CONDENSED  SUMMARIZED STATEMENTS OF OPERATIONS   Nine Months ended September 30,   (Unaudited)                 2013               2012     Revenues       Rental$   491,775$    950,138     Interest and other     8,888     31,740       500,663    981,878     Expenses       Interest  48,969  93,054     Depreciation and amortization  121,005  223,897     Operating expenses   390,922    808,608    560,896   1,125,559     NET LOSS$   (60,233)$   (143,681)     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $ (59,631)   $ (142,244)        Net loss allocated to other       Partners   $    (602)   $   (1,437)            * Amounts include $59,631  and $142,244 for 2013 and 2012, respectively, of loss not  recognized under the equity method of  accounting.   Series 1                 2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -             -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   Series  2                    2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   Series  3                   2013               2012     Revenues       Rental$   491,775$    950,138     Interest and other     8,888     31,740       500,663    981,878     Expenses       Interest  48,969  93,054     Depreciation and amortization  121,005  223,897     Operating expenses   390,922    808,608    560,896    1,125,559     NET LOSS$   (60,233)$   (143,681)     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $ (59,631)   $ (142,244)     Net loss allocated to other       partners   $    (602)   $   (1,437)            * Amounts include $59,631  and $142,244 for 2013 and 2012, respectively, of loss not  recognized under the equity method of  accounting.   Series  4                     2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -   Net  loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -               * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   Series  5                    2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   Series  6                    2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            *Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting. |

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Tabular disclosure for number of operating partnerships.
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No definition available.
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| - Definition
Tabular disclosure for summarized statement of operations in operating partnerships.
+ References
No definition available.
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