001 - Document - DOCUMENT AND ENTITY INFORMATION link:presentationLink link:definitionLink link:calculationLink 002 - Statement - BALANCE SHEETS link:presentationLink link:definitionLink link:calculationLink 003 - Statement - BALANCE SHEETS [Parenthetical] link:presentationLink link:definitionLink link:calculationLink 004 - Statement - STATEMENTS OF OPERATIONS link:presentationLink link:definitionLink link:calculationLink 005 - Statement - STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) link:presentationLink link:definitionLink link:calculationLink 006 - Statement - STATEMENTS OF CASH FLOWS link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - NOTES RECEIVABLE link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - CASH EQUIVALENTS link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - CONCENTRATION OF CREDIT RISK link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - FAIR VALUE OF FINANCIAL INSTRUMENTS link:presentationLink link:definitionLink link:calculationLink