| **ACCOUNTING AND FINANCIAL REPORTING POLICIES** | 9 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
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| **Accounting Policies [Abstract]**              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| Significant Accounting Policies [Text Block]    | NOTE B  - ACCOUNTING AND FINANCIAL REPORTING POLICIES   The  condensed financial statements included herein as of December 31,  2013 and for the nine months then ended have been prepared by the  Partnership, without audit, pursuant to the rules and regulations  of the Securities and Exchange Commission. The Partnership accounts  for its investments in Operating Partnerships using the equity  method, whereby the Partnership adjusts its investment cost for its  share of each Operating Partnership's results of operations and for  any distributions received or accrued. Costs incurred by the  Partnership in acquiring the investments in Operating Partnerships  are capitalized to the investment account. The Partnership's  accounting and financial reporting policies are in conformity with  generally accepted accounting principles and include adjustments in  interim periods considered necessary for a fair presentation of the  results of operations. Such adjustments are of a normal recurring  nature. Certain information and footnote disclosures normally  included in financial statements prepared in accordance with  generally accepted accounting principles have been condensed or  omitted pursuant to such rules and regulations. It is suggested  that these condensed financial statements be read in conjunction  with the financial statements and the notes thereto included in the  Partnership's Annual Report on Form 10-K for the fiscal year ended  March 31, 2013. |

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| - Definition
The entire disclosure for all significant accounting policies of the reporting entity.
+ References
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