001 - Document - DOCUMENT AND ENTITY INFORMATION link:presentationLink link:definitionLink link:calculationLink 002 - Statement - CONDENSED BALANCE SHEETS link:presentationLink link:definitionLink link:calculationLink 003 - Statement - CONDENSED BALANCE SHEETS [Parenthetical] link:presentationLink link:definitionLink link:calculationLink 004 - Statement - CONDENSED STATEMENTS OF OPERATIONS link:presentationLink link:definitionLink link:calculationLink 005 - Statement - CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) link:presentationLink link:definitionLink link:calculationLink 006 - Statement - CONDENSED STATEMENTS OF CASH FLOWS link:presentationLink link:definitionLink link:calculationLink 007 - Disclosure - ORGANIZATION link:presentationLink link:definitionLink link:calculationLink 008 - Disclosure - ACCOUNTING AND FINANCIAL REPORTING POLICIES link:presentationLink link:definitionLink link:calculationLink 009 - Disclosure - RELATED PARTY TRANSACTIONS link:presentationLink link:definitionLink link:calculationLink 010 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS link:presentationLink link:definitionLink link:calculationLink 011 - Disclosure - TAXABLE LOSS link:presentationLink link:definitionLink link:calculationLink 012 - Disclosure - INCOME TAXES link:presentationLink link:definitionLink link:calculationLink 013 - Disclosure - ORGANIZATION (Tables) link:presentationLink link:definitionLink link:calculationLink 014 - Disclosure - ACCOUNTING AND FINANCIAL REPORTING POLICIES (Tables) link:presentationLink link:definitionLink link:calculationLink 015 - Disclosure - RELATED PARTY TRANSACTIONS (Tables) link:presentationLink link:definitionLink link:calculationLink 016 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Tables) link:presentationLink link:definitionLink link:calculationLink 017 - Disclosure - ORGANIZATION (Details) link:presentationLink link:definitionLink link:calculationLink 018 - Disclosure - ORGANIZATION (Details Textual) link:presentationLink link:definitionLink link:calculationLink 019 - Disclosure - ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details) link:presentationLink link:definitionLink link:calculationLink 020 - Disclosure - ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details Textual) link:presentationLink link:definitionLink link:calculationLink 021 - Disclosure - RELATED PARTY TRANSACTIONS (Details) link:presentationLink link:definitionLink link:calculationLink 022 - Disclosure - RELATED PARTY TRANSACTIONS (Details 1) link:presentationLink link:definitionLink link:calculationLink 023 - Disclosure - RELATED PARTY TRANSACTIONS (Details Textual) link:presentationLink link:definitionLink link:calculationLink 024 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Details) link:presentationLink link:definitionLink link:calculationLink 025 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Details 1) link:presentationLink link:definitionLink link:calculationLink 026 - Disclosure - INVESTMENTS IN OPERATING PARTNERSHIPS (Details Textual) link:presentationLink link:definitionLink link:calculationLink