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<link:definition>002 - Statement - CONDENSED BALANCE SHEETS</link:definition>
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<link:definition>003 - Statement - CONDENSED BALANCE SHEETS [Parenthetical]</link:definition>
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<link:definition>004 - Statement - CONDENSED STATEMENTS OF OPERATIONS</link:definition>
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<link:definition>005 - Statement - CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT)</link:definition>
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<link:definition>006 - Statement - CONDENSED STATEMENTS OF CASH FLOWS</link:definition>
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<link:definition>007 - Disclosure - ORGANIZATION</link:definition>
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<link:definition>008 - Disclosure - ACCOUNTING AND FINANCIAL REPORTING POLICIES</link:definition>
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<link:definition>009 - Disclosure - RELATED PARTY TRANSACTIONS</link:definition>
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<link:roleType roleURI="http://www.bostoncapital.com/role/INVESTMENTSINOPERATINGPARTNERSHIPS" id="INVESTMENTSINOPERATINGPARTNERSHIPS">
<link:definition>010 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS</link:definition>
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<link:definition>011 - Disclosure - TAXABLE LOSS</link:definition>
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<link:definition>012 - Disclosure - INCOME TAXES</link:definition>
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<link:definition>013 - Disclosure - PLAN OF LIQUIDATION</link:definition>
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<link:definition>014 - Disclosure - RELATED PARTY TRANSACTIONS (Tables)</link:definition>
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<link:definition>015 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Tables)</link:definition>
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<link:definition>016 - Disclosure - ORGANIZATION (Details Textual)</link:definition>
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<link:definition>017 - Disclosure - RELATED PARTY TRANSACTIONS (Details)</link:definition>
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<link:definition>018 - Disclosure - RELATED PARTY TRANSACTIONS (Details 1)</link:definition>
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<link:definition>019 - Disclosure - RELATED PARTY TRANSACTIONS (Details Textual)</link:definition>
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<link:definition>020 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Details)</link:definition>
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<link:definition>021 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Details 1)</link:definition>
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<link:definition>022 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Details Textual)</link:definition>
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