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<us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;&lt;u&gt;NOTE A &amp;#8211; ORGANIZATION&lt;/u&gt;&lt;/p&gt;
&lt;p&gt;Boston Capital Tax Credit Fund V L.P. (the "Fund") was organized under the laws of the State of Delaware as of October 15, 2003, for the purpose of acquiring, holding, and disposing of limited partnership interests in operating partnerships which acquire, develop, rehabilitate, operate and own newly constructed, existing or rehabilitated low-income apartment complexes ("Operating Partnerships"). The general partner of the Fund is Boston Capital Associates V LLC, a Delaware limited liability company. The members of the general partner are Boston Capital Companion Limited Partnership, a Massachusetts limited partnership, and John P. Manning, who is the managing member. Additional managers of the general partner are Jeffrey H. Goldstein and Marc N. Teal. The general partner of Boston Capital Companion Limited Partnership is Boston Capital Partners II Corporation whose sole shareholder is John P. Manning. John P. Manning is the principal of Boston Capital Partners, Inc.&lt;/p&gt;
&lt;p&gt;The assignor limited partner is BCTC V Assignor Corp., a Delaware corporation which is wholly-owned by John P. Manning. The assignor limited partner was formed for the purpose of serving in that capacity for the Fund and will not engage in any other business. Units of beneficial interest in the limited partnership interest of the assignor limited partner will be assigned by the assignor limited partner by means of beneficial assignee certificates ("BACs") to investors and investors will be entitled to all the rights and economic benefits of a limited partner of the Fund, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Fund.&lt;/p&gt;
&lt;p&gt;A Registration Statement on Form S-11 and the related prospectus, (the "Prospectus") were filed with the Securities and Exchange Commission and became effective January 2, 2004 in connection with a public offering ("Offering") in one or more series of a minimum of 250,000 BACs and a maximum of 7,000,000 BACs at $10 per BAC. On August 10, 2004, an amendment to Form S-11, which registered an additional 8,500,000 BACs for sale to the public in one or more series, became effective. As of September 30, 2012, subscriptions had been received and accepted by the Fund for 11,777,706 BACs representing capital contributions of $117,777,060.&lt;/p&gt;
&lt;p&gt;Below is a summary of the BACs sold and total equity raised, by series, as of September 30, 2012:&lt;/p&gt;
&lt;table style="width: 638px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Series&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Closing&amp;#160;Date&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;BACs&amp;#160;Sold&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Equity&amp;#160;Raised&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p&gt;Series&amp;#160;47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p&gt;April 30, 2004&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;3,478,334&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;$34,783,340&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2; height: 10.5pt;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p&gt;Series&amp;#160;48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="26%"&gt;
&lt;p&gt;August 12, 2004&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;2,299,372&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;$22,993,720&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes; height: 10.5pt;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p&gt;Series&amp;#160;49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="26%"&gt;
&lt;p&gt;April 29, 2005&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;6,000,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;$60,000,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;The Fund concluded its public offering of BACs in the Fund on April 29, 2005.&lt;/p&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock>
<us-gaap:SignificantAccountingPoliciesTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;&lt;u&gt;NOTE B - ACCOUNTING AND FINANCIAL REPORTING POLICIES&lt;/u&gt;&lt;/p&gt;
&lt;p&gt;The condensed financial statements herein as of September 30, 2012 and for the six months then ended have been prepared by the Fund, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The Fund accounts for its investments in Operating Partnerships using the equity method, whereby the Fund 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 Fund in acquiring the investments in the Operating Partnerships are capitalized to the investment account.&lt;/p&gt;
&lt;p&gt;The Fund'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 notes thereto included in the Fund's Annual Report on Form 10-K.&lt;/p&gt;
&lt;p&gt;&lt;u&gt;Amortization&lt;/u&gt;&lt;/p&gt;
&lt;p&gt;Acquisition costs were originally amortized on the straight-line method over 27.5 years. As of March 31, 2012, an impairment loss of $153,715 for Series 49 was recorded. As of March 31, 2011, an impairment loss of $515,429 and $791,820 for Series 48 and Series 49, respectively, was recorded. As of March 31, 2012, the lives of the remaining acquisition costs were reassessed and determined to be 5 years for all Series.&lt;/p&gt;
&lt;p&gt;Accumulated amortization of acquisition costs by Series for the quarters ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;div align="center"&gt;
&lt;table style="width: 402px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; height: 12.0pt;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 12.0pt;" valign="top" width="31%"&gt;&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 12.0pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 12.0pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1; height: 8.25pt;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;a name="_hlk236536720"&gt;&lt;/a&gt;Series&amp;#160;47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$1,412,782&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$1,079,126&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2; height: 10.5pt;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series&amp;#160;48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;807,863&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;668,911&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series&amp;#160;49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;1,731,849 &lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;1,450,213 &lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;3,952,494&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;3,198,250&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;
&lt;p&gt;The annual amortization for deferred acquisition costs for the years ending September 30, 2013, 2014, 2015, 2016 and 2017 is estimated to be $738,872, $738,872, $738,872, $738,872, and $369,437, respectively.&lt;/p&gt;
&lt;p&gt;&lt;u&gt;Capitalized Expenses&lt;/u&gt;&lt;/p&gt;
&lt;div&gt;Costs incurred in connection with borrowing funds to make capital contributions to Operating Partnerships and certain other costs are capitalized and included in investments in Operating Partnerships. Such costs are being amortized on the straight-line method over 27.5 years. As of March 31, 2011, an impairment loss of $86,385 and $31,129 for Series 47 and Series 48, respectively, was recorded to bring the capitalized expense to zero for Series 47 and Series 48.&lt;/div&gt;</us-gaap:SignificantAccountingPoliciesTextBlock>
<us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;&lt;u&gt;NOTE C - RELATED PARTY TRANSACTIONS&lt;/u&gt;&lt;/p&gt;
&lt;p&gt;The Fund has entered into several transactions with various affiliates of the general partner, including Boston Capital Holdings Limited Partnership, Boston Capital Securities, Inc., and Boston Capital Asset Management L.P. as follows:&lt;/p&gt;
&lt;p&gt;An annual fund management fee of .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships has been accrued to Boston Capital Asset Management L.P. Since reporting fees collected by the various series were added to reserves and not paid to Boston Capital Asset Management L.P., the amounts accrued are not net of reporting fees received. The fund management fee accrued for the quarters ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="39%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series&amp;#160;47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;97,086&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;97,086&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2; height: 8.25pt;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;59,595&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;59,595&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3; height: 8.25pt;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;127,776&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;127,776&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes; height: 8.25pt;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;284,457&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;284,457&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;The fund management fees paid for the quarters ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;25,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;150,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;550,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;150,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;775,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;250,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;The fund management fees paid for the six months ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p
 class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;25,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;150,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;550,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;150,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;775,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;250,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
<us-gaap:EquityMethodInvestmentsDisclosureTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;&lt;u&gt;NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS&lt;/u&gt;&lt;/p&gt;
&lt;p&gt;At September 30, 2012 and 2011, the Fund has limited partnership interests in 50 Operating Partnerships, which own or are constructing apartment complexes.&lt;/p&gt;
&lt;p&gt;The breakdown of Operating Partnerships within the Fund at September 30, 2012 and 2011 is as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;15&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;15&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;11&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;11&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;24&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;24&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;50&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;50&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;The Fund's fiscal year ends March 31st for each year, while all the Operating Partnerships' fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership Agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership's quarterly period. Accordingly, the financial results available for the Operating Partnerships are for the six months ended June 30, 2012.&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30, &lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Total&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;11,053,662&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;10,665,415&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;375,567&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;365,447&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;11,429,229&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;11,030,862&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,828,274&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,883,052&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;3,769,246&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;3,819,631&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;7,194,323&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;6,935,737&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;12,791,843&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;12,638,420&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;(1,362,614)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;(1,607,558)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;(1,348,988)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;(1,591,482)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;(13,626)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;(16,076)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;&amp;#160;* Amounts include $580,882 and $901,126 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;
&lt;p&gt;The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30,&lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;S&lt;/u&gt;&lt;u&gt;eries 47&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,265,114&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,048,720&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;114,358&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;107,466&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,379,472&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,156,186&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;677,022&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;721,632&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,212,336&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,226,825&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,799,002&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,647,194&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,688,360&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,595,651&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(308,888)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(439,465)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(305,799)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(435,070)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,089)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(4,395)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;&amp;#160;* Amounts include $248,031 and $330,524 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;
&lt;p&gt;The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30,&lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Series 48&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;2,366,522&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;2,302,459&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;68,800&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;67,002&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,435,322&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,369,461&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;336,847&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;365,088&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;795,021&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;835,555&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;1,516,159&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;1,506,170&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,648,027&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,706,813&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(212,705)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(337,352)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(210,578)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(333,978)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(2,127)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,374)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;&amp;#160;* Amounts include $103,717 and $161,250 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;
&lt;p&gt;The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30,&lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Series 49&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,422,026&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,314,236&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;192,409&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;190,979&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,614,435&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,505,215&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;814,405&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;796,332&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,761,889&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,757,251&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,879,162&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,782,373&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;5,455,456&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;5,335,956&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(841,021)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(830,741)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(832,611)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(822,434)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(8,410)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(8,307)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p style="text-align: center;"&gt;&amp;#160;&lt;/p&gt;
&lt;p&gt;* Amounts include $229,134 and $409,352 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;
&lt;div&gt;The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.&lt;/div&gt;</us-gaap:EquityMethodInvestmentsDisclosureTextBlock>
<bctcv:TaxableLossTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;&lt;u&gt;NOTE E - TAXABLE LOSS&lt;/u&gt;&lt;/p&gt;
&lt;div&gt;The Fund's taxable loss for the calendar year ended December 31, 2012 is expected to differ from its loss for financial reporting purposes. This is primarily due to accounting differences in depreciation incurred by the Operating Partnerships and also differences between the equity method of accounting and the IRS accounting methods.&lt;/div&gt;</bctcv:TaxableLossTextBlock>
<bctcv:IncomeTaxRelatingToPartnershipDisclosureTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;&lt;u&gt;NOTE F - INCOME TAXES&lt;/u&gt;&lt;/p&gt;
&lt;div&gt;The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Fund&amp;#8217;s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions, which must be considered for disclosure.&lt;/div&gt;</bctcv:IncomeTaxRelatingToPartnershipDisclosureTextBlock>
<us-gaap:ScheduleOfLimitedPartnersCapitalAccountByClassTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;Below is a summary of the BACs sold and total equity raised, by series, as of September 30, 2012:&lt;/p&gt;
&lt;table style="width: 638px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Series&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Closing&amp;#160;Date&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;BACs&amp;#160;Sold&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Equity&amp;#160;Raised&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p&gt;Series&amp;#160;47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p&gt;April 30, 2004&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;3,478,334&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;$34,783,340&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2; height: 10.5pt;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p&gt;Series&amp;#160;48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="26%"&gt;
&lt;p&gt;August 12, 2004&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;2,299,372&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;$22,993,720&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3; mso-yfti-lastrow: yes; height: 10.5pt;"&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p&gt;Series&amp;#160;49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="26%"&gt;
&lt;p&gt;April 29, 2005&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 24.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="24%"&gt;
&lt;p align="center" style="text-align: center;"&gt;6,000,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 25.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="25%"&gt;
&lt;p align="center" style="text-align: center;"&gt;$60,000,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</us-gaap:ScheduleOfLimitedPartnersCapitalAccountByClassTextBlock>
<bctcv:ScheduleOfAccumulatedAmortizationOfAcquisitionCostsTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;Accumulated amortization of acquisition costs by Series for the quarters ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;div align="center"&gt;
&lt;table style="width: 402px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes; height: 12.0pt;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 12.0pt;" valign="top" width="31%"&gt;&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 12.0pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 12.0pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1; height: 8.25pt;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;a name="_hlk236536720"&gt;&lt;/a&gt;Series&amp;#160;47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$1,412,782&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$1,079,126&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2; height: 10.5pt;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series&amp;#160;48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;807,863&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 10.5pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;668,911&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series&amp;#160;49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;1,731,849 &lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;1,450,213 &lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;3,952,494&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 34.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="34%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;3,198,250&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;/div&gt;</bctcv:ScheduleOfAccumulatedAmortizationOfAcquisitionCostsTextBlock>
<bctcv:ScheduleOfGrossManagementFeeTableTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;The fund management fee accrued for the quarters ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="39%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series&amp;#160;47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;97,086&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;97,086&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2; height: 8.25pt;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;59,595&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;59,595&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3; height: 8.25pt;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;127,776&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;127,776&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes; height: 8.25pt;"&gt;
&lt;td style="width: 39.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="39%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 31.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="31%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;284,457&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt; height: 8.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;284,457&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</bctcv:ScheduleOfGrossManagementFeeTableTextBlock>
<bctcv:ScheduleOfManagementFeesPaidTableTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;The fund management fees paid for the quarters ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;25,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;150,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;550,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;150,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;775,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;250,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;The fund management fees paid for the six months ended September 30, 2012 and 2011 are as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;25,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;150,000&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;75,000&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;550,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;150,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;775,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;250,000&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</bctcv:ScheduleOfManagementFeesPaidTableTextBlock>
<bctcv:ScheduleOfNumberOfOperatingPartnershipsTableTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p&gt;The breakdown of Operating Partnerships within the Fund at September 30, 2012 and 2011 is as follows:&lt;/p&gt;
&lt;table style="width: 444px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 47&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;15&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;15&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 48&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;11&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;11&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Series 49&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;24&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;24&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 41.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="41%"&gt;
&lt;p align="right" style="text-align: right;"&gt;Total&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;50&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 30.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="30%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;50&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;</bctcv:ScheduleOfNumberOfOperatingPartnershipsTableTextBlock>
<bctcv:ScheduleOfSummarizedStatementOfOperationsInOperatingPartnershipsTableTextBlock contextRef="Context_6ME_30-Sep-2012">&lt;p align="center" style="text-align: center;"&gt;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30, &lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Total&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;11,053,662&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;10,665,415&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;375,567&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;365,447&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;11,429,229&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;11,030,862&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,828,274&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,883,052&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;3,769,246&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;3,819,631&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;7,194,323&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;6,935,737&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;12,791,843&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;12,638,420&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;(1,362,614)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;(1,607,558)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;(1,348,988)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;(1,591,482)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;(13,626)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;(16,076)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;&amp;#160;* Amounts include $580,882 and $901,126 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;
&lt;p&gt;The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30,&lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;S&lt;/u&gt;&lt;u&gt;eries 47&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,265,114&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,048,720&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;114,358&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;107,466&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,379,472&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,156,186&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;677,022&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;721,632&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,212,336&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,226,825&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,799,002&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,647,194&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,688,360&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,595,651&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(308,888)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(439,465)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(305,799)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(435,070)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,089)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(4,395)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;&amp;#160;* Amounts include $248,031 and $330,524 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;
&lt;p&gt;The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30,&lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Series 48&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;2,366,522&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;2,302,459&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;68,800&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;&amp;#160;67,002&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,435,322&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,369,461&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;336,847&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;365,088&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;795,021&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;835,555&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;1,516,159&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;1,506,170&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,648,027&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,706,813&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(212,705)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(337,352)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(210,578)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(333,978)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(2,127)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(3,374)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p&gt;&amp;#160;* Amounts include $103,717 and $161,250 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;
&lt;p&gt;The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&amp;#160;COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS&lt;br  /&gt;Six Months Ended June 30,&lt;br  /&gt;(Unaudited)&lt;/p&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;Series 49&lt;/u&gt;&lt;/p&gt;
&lt;table style="width: 600px; mso-cellspacing: 0in; mso-yfti-tbllook: 1184; mso-padding-alt: 5.25pt 5.25pt 5.25pt 5.25pt;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"&gt;
&lt;tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2012&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="center" style="text-align: center;"&gt;&lt;u&gt;2011&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 1;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Revenues&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 2;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Rental&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,422,026&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&amp;#160;&amp;#160;4,314,236&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 3;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest and other&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;192,409&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;190,979&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 4;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,614,435&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;4,505,215&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 5;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 6;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 7;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Interest&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;814,405&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;796,332&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 8;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Depreciation and amortization&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,761,889&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;1,757,251&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 9;"&gt;
&lt;td style="width: 5.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="5%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 48.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="48%"&gt;
&lt;p&gt;Operating expenses&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,879,162&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;2,782,373&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 10;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;5,455,456&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;u&gt;&amp;#160;&amp;#160;5,335,956&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 11;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 12;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;NET LOSS&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(841,021)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;(830,741)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 13;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 14;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to Boston Capital Tax Credit Fund V L.P.*&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(832,611)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;&lt;br  /&gt;$&lt;u&gt;&amp;#160;&amp;#160;(822,434)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 15;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p class="msonormal"&gt;&amp;#160;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;tr style="mso-yfti-irow: 16; mso-yfti-lastrow: yes;"&gt;
&lt;td style="width: 53.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="53%" colspan="2"&gt;
&lt;p&gt;Net loss allocated to other Partners&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 26.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="26%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(8,410)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;td style="width: 21.0%; padding: 5.25pt 5.25pt 5.25pt 5.25pt;" valign="top" width="21%"&gt;
&lt;p align="right" style="text-align: right;"&gt;$&lt;u&gt;&amp;#160;&amp;#160;&amp;#160;&amp;#160;(8,307)&lt;/u&gt;&lt;/p&gt;
&lt;/td&gt;
&lt;/tr&gt;
&lt;/table&gt;
&lt;p align="center" style="text-align: center;"&gt;&amp;#160;&lt;/p&gt;
&lt;p&gt;* Amounts include $229,134 and $409,352 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.&lt;/p&gt;</bctcv:ScheduleOfSummarizedStatementOfOperationsInOperatingPartnershipsTableTextBlock>
<bctcv:ClosingDateOfUnitsIssuedAndEquityRaised contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember">2005-04-29</bctcv:ClosingDateOfUnitsIssuedAndEquityRaised>
<bctcv:ClosingDateOfUnitsIssuedAndEquityRaised contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember">2004-04-30</bctcv:ClosingDateOfUnitsIssuedAndEquityRaised>
<bctcv:ClosingDateOfUnitsIssuedAndEquityRaised contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember">2004-08-12</bctcv:ClosingDateOfUnitsIssuedAndEquityRaised>
<us-gaap:LimitedPartnersContributedCapital contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">117777060</us-gaap:LimitedPartnersContributedCapital>
<us-gaap:LimitedPartnersContributedCapital contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">60000000</us-gaap:LimitedPartnersContributedCapital>
<us-gaap:LimitedPartnersContributedCapital contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">34783340</us-gaap:LimitedPartnersContributedCapital>
<us-gaap:LimitedPartnersContributedCapital contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">22993720</us-gaap:LimitedPartnersContributedCapital>
<bctcv:MinimumUnitsOfLimitedPartnersBeneficialInterestForSale contextRef="Context_As_Of_30-Sep-2012" unitRef="shares" decimals="0">250000</bctcv:MinimumUnitsOfLimitedPartnersBeneficialInterestForSale>
<bctcv:MaximumUnitsOfLimitedPartnersBeneficialInterestForSale contextRef="Context_As_Of_30-Sep-2012" unitRef="shares" decimals="0">7000000</bctcv:MaximumUnitsOfLimitedPartnersBeneficialInterestForSale>
<bctcv:LimitedPartnersCapitalAccountPerUnits contextRef="Context_As_Of_30-Sep-2012" decimals="0" unitRef="pure">10</bctcv:LimitedPartnersCapitalAccountPerUnits>
<bctcv:LimitedPartnersCapitalAccountAdditionalUnitsRegisteredForSale contextRef="Context_FYE_31-Mar-2005" unitRef="shares" decimals="0">8500000</bctcv:LimitedPartnersCapitalAccountAdditionalUnitsRegisteredForSale>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2011" unitRef="USD" decimals="0">3198250</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">1450213</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">1079126</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">668911</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2012" unitRef="USD" decimals="0">3952494</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">1731849</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">1412782</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AccumulatedAmortizationOfAcquisitionCosts contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">807863</bctcv:AccumulatedAmortizationOfAcquisitionCosts>
<bctcv:AmortizationPeriodOfAcquisitionCosts contextRef="Context_6ME_30-Sep-2012">P27Y6M</bctcv:AmortizationPeriodOfAcquisitionCosts>
<bctcv:ImpairmentLossOfAcquisitionCosts contextRef="Context_As_Of_31-Mar-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">791820</bctcv:ImpairmentLossOfAcquisitionCosts>

<bctcv:ImpairmentLossOfAcquisitionCosts contextRef="Context_As_Of_31-Mar-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">515429</bctcv:ImpairmentLossOfAcquisitionCosts>
<bctcv:ImpairmentLossOfAcquisitionCosts contextRef="Context_As_Of_31-Mar-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">153715</bctcv:ImpairmentLossOfAcquisitionCosts>
<bctcv:AmortizationOfDeferredAcquisitionCostsYearOne contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">738872</bctcv:AmortizationOfDeferredAcquisitionCostsYearOne>
<bctcv:AmortizationPeriodOfCapitalizationExpenses contextRef="Context_6ME_30-Sep-2012">P27Y6M</bctcv:AmortizationPeriodOfCapitalizationExpenses>
<bctcv:ImpairmentLossOfCapitalizedExpenses contextRef="Context_As_Of_31-Mar-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">86385</bctcv:ImpairmentLossOfCapitalizedExpenses>
<bctcv:ImpairmentLossOfCapitalizedExpenses contextRef="Context_As_Of_31-Mar-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">31129</bctcv:ImpairmentLossOfCapitalizedExpenses>
<bctcv:AmortizationOfAcquisitionCostRemainingContractualTerm contextRef="Context_FYE_31-Mar-2012_StatementScenarioAxis_SeriesFortyNineMember">P5Y</bctcv:AmortizationOfAcquisitionCostRemainingContractualTerm>
<bctcv:AmortizationOfAcquisitionCostRemainingContractualTerm contextRef="Context_FYE_31-Mar-2012_StatementScenarioAxis_SeriesFortySevenMember">P5Y</bctcv:AmortizationOfAcquisitionCostRemainingContractualTerm>
<bctcv:AmortizationOfAcquisitionCostRemainingContractualTerm contextRef="Context_FYE_31-Mar-2012_StatementScenarioAxis_SeriesFortyEightMember">P5Y</bctcv:AmortizationOfAcquisitionCostRemainingContractualTerm>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">284457</bctcv:GrossManagementFee>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">127776</bctcv:GrossManagementFee>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">97086</bctcv:GrossManagementFee>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">59595</bctcv:GrossManagementFee>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">284457</bctcv:GrossManagementFee>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">127776</bctcv:GrossManagementFee>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">97086</bctcv:GrossManagementFee>
<bctcv:GrossManagementFee contextRef="Context_3ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">59595</bctcv:GrossManagementFee>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2011" unitRef="USD" decimals="0">250000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">150000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">25000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">75000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">250000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">150000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">25000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">75000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2012" unitRef="USD" decimals="0">775000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">550000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">75000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_3ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">150000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">775000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">550000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">75000</bctcv:ManagementFeesPaid>
<bctcv:ManagementFeesPaid contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">150000</bctcv:ManagementFeesPaid>
<bctcv:PercentageOfAnnualManagementFee contextRef="Context_6ME_30-Sep-2012" unitRef="pure" decimals="3">0.005</bctcv:PercentageOfAnnualManagementFee>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2011" unitRef="pure" decimals="0">50</bctcv:NumberOfOperatingPartnerships>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="pure" decimals="0">24</bctcv:NumberOfOperatingPartnerships>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="pure" decimals="0">15</bctcv:NumberOfOperatingPartnerships>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="pure" decimals="0">11</bctcv:NumberOfOperatingPartnerships>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2012" unitRef="pure" decimals="0">50</bctcv:NumberOfOperatingPartnerships>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="pure" decimals="0">24</bctcv:NumberOfOperatingPartnerships>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="pure" decimals="0">15</bctcv:NumberOfOperatingPartnerships>
<bctcv:NumberOfOperatingPartnerships contextRef="Context_As_Of_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="pure" decimals="0">11</bctcv:NumberOfOperatingPartnerships>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">10665415</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">4314236</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">4048720</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">2302459</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">11053662</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">4422026</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">4265114</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsRentalIncome contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">2366522</bctcv:OperatingPartnershipsRentalIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">365447</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">190979</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">107466</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">67002</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">375567</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">192409</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">114358</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsInterestAndOtherIncome contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">68800</bctcv:OperatingPartnershipsInterestAndOtherIncome>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">11030862</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">4505215</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">4156186</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">2369461</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">11429229</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">4614435</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">4379472</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsRevenues contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">2435322</bctcv:OperatingPartnershipsRevenues>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">1883052</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">796332</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">721632</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">365088</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">1828274</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">814405</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">677022</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsInterestExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">336847</bctcv:OperatingPartnershipsInterestExpenses>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">3819631</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">1757251</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">1226825</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">835555</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">3769246</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">1761889</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">1212336</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsDepreciationAndAmortization contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">795021</bctcv:OperatingPartnershipsDepreciationAndAmortization>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">6935737</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">2782373</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">2647194</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">1506170</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">7194323</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">2879162</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">2799002</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsOperatingExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">1516159</bctcv:OperatingPartnershipsOperatingExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">12638420</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">5335956</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">4595651</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">2706813</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">12791843</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">5455456</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">4688360</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsTotalExpenses contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">2648027</bctcv:OperatingPartnershipsTotalExpenses>
<bctcv:OperatingPartnershipsNetLoss contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">-1607558</bctcv:OperatingPartnershipsNetLoss>
<bctcv:OperatingPartnershipsNetLoss contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">-830741</bctcv:OperatingPartnershipsNetLoss>
<bctcv:OperatingPartnershipsNetLoss contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">-439465</bctcv:OperatingPartnershipsNetLoss>
<bctcv:OperatingPartnershipsNetLoss contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">-337352</bctcv:OperatingPartnershipsNetLoss>
<bctcv:OperatingPartnershipsNetLoss contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">-1362614</bctcv:OperatingPartnershipsNetLoss>
<bctcv:OperatingPartnershipsNetLoss contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">-841021</bctcv:OperatingPartnershipsNetLoss>
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<bctcv:OperatingPartnershipsNetLoss contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">-212705</bctcv:OperatingPartnershipsNetLoss>
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<bctcv:OperatingPartnershipsNetLossAllocatedToParent contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0" id="Footnote-4_1">-822434</bctcv:OperatingPartnershipsNetLossAllocatedToParent>
<bctcv:OperatingPartnershipsNetLossAllocatedToParent contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0" id="Footnote-2_1">-435070</bctcv:OperatingPartnershipsNetLossAllocatedToParent>
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<bctcv:OperatingPartnershipsNetLossAllocatedToParent contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0" id="Footnote-1_2">-1348988</bctcv:OperatingPartnershipsNetLossAllocatedToParent>
<bctcv:OperatingPartnershipsNetLossAllocatedToParent contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0" id="Footnote-4_2">-832611</bctcv:OperatingPartnershipsNetLossAllocatedToParent>
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<bctcv:OperatingPartnershipsNetLossAllocatedToOtherPartners contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">-16076</bctcv:OperatingPartnershipsNetLossAllocatedToOtherPartners>
<bctcv:OperatingPartnershipsNetLossAllocatedToOtherPartners contextRef="Context_6ME_30-Sep-2011_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">-8307</bctcv:OperatingPartnershipsNetLossAllocatedToOtherPartners>
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<bctcv:OperatingPartnershipsNetLossAllocatedToOtherPartners contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortySevenMember" unitRef="USD" decimals="0">-3089</bctcv:OperatingPartnershipsNetLossAllocatedToOtherPartners>
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<bctcv:IncomeLossNotRecognizedUnderEquityMethodAccounting contextRef="Context_6ME_30-Sep-2011" unitRef="USD" decimals="0">901126</bctcv:IncomeLossNotRecognizedUnderEquityMethodAccounting>
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<bctcv:IncomeLossNotRecognizedUnderEquityMethodAccounting contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyNineMember" unitRef="USD" decimals="0">229134</bctcv:IncomeLossNotRecognizedUnderEquityMethodAccounting>
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<bctcv:IncomeLossNotRecognizedUnderEquityMethodAccounting contextRef="Context_6ME_30-Sep-2012_StatementScenarioAxis_SeriesFortyEightMember" unitRef="USD" decimals="0">103717</bctcv:IncomeLossNotRecognizedUnderEquityMethodAccounting>

<!-- Footnote Section -->
<link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
<link:loc xlink:type="locator" xlink:href="#Footnote-1_1" xlink:label="lab_Footnote-1_1"/>
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<link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" order="1.0" xlink:to="Footnote-1" xlink:from="lab_Footnote-1_2"/>
<link:loc xlink:type="locator" xlink:href="#Footnote-2_2" xlink:label="lab_Footnote-2_2"/>
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<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xml:lang="en-US" xlink:label="Footnote-1">Amounts include $580,882 and $901,126 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.</link:footnote>
<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xml:lang="en-US" xlink:label="Footnote-2">Amounts include $248,031 and $330,524 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.</link:footnote>
<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xml:lang="en-US" xlink:label="Footnote-3">Amounts include $103,717 and $161,250 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.</link:footnote>
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<link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xml:lang="en-US" xlink:label="Footnote-4">Amounts include $229,134 and $409,352 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.</link:footnote>
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<bctcv:AmortizationOfDeferredAcquisitionCostsYearTwo contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">738872</bctcv:AmortizationOfDeferredAcquisitionCostsYearTwo>
<bctcv:AmortizationOfDeferredAcquisitionCostsYearThree contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">738872</bctcv:AmortizationOfDeferredAcquisitionCostsYearThree>
<bctcv:AmortizationOfDeferredAcquisitionCostsYearFour contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">738872</bctcv:AmortizationOfDeferredAcquisitionCostsYearFour>
<bctcv:AmortizationOfDeferredAcquisitionCostsYearFive contextRef="Context_6ME_30-Sep-2012" unitRef="USD" decimals="0">369437</bctcv:AmortizationOfDeferredAcquisitionCostsYearFive>
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