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Consolidated Statements of Partners' Capital - USD ($)
Total
Tier 2 [Member]
Tier 3 [Member]
General Partner [Member]
General Partner [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 3 [Member]
Number of BUCs - Restricted and Unrestricted [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2019 $ 341,938,263     $ 735,128   $ 341,203,135       $ 99,308,677
Partners' Capital Account, Units at Dec. 31, 2019                 60,835,204  
Distributions paid or accrued:                    
Regular distribution (19,110,367)     (191,104)   (18,919,263)        
Distribution of (income) loss (Note 3)   $ 445,719     $ 80,501   $ 365,218      
Net income (loss) allocable to Partners 4,337,777     (32,666)   4,370,443        
Repurchase of BUCs, Value (2,106,673)         (2,106,673)        
Repurchase of BUCs, Units                 (290,000)  
Restricted units awarded                 290,000  
Restricted unit compensation expense 1,017,938     10,179   1,007,759        
Restricted units forfeited                 (2,802)  
BUCs surrendered to pay tax withholding on vested restricted units (35,945)         (35,945)        
BUCs surrendered to pay tax withholding on vested restricted units, Units                 (8,728)  
Unrealized gain (loss) on securities 33,609,375     336,094   33,273,281       33,609,375
Unrealized gain on bond purchase commitments 431,879     4,319   427,560       431,879
Reversal of net unrealized gains on sale of securities (1,408,804)     (14,088)   (1,394,716)       (1,408,804)
Reversal of net unrealized loss on securities to provision for credit loss 652,880     6,529   646,351       652,880
Balance at Dec. 31, 2020 359,772,042     934,892   358,837,150       132,594,007
Partners' Capital Account, Units at Dec. 31, 2020                 60,823,674  
Distributions paid or accrued:                    
Regular distribution (17,782,023)     (177,820)   (17,604,203)        
Distribution of (income) loss (Note 3)   $ (10,596,968) $ (6,507,605)   $ (2,649,242)   $ (7,947,726) $ (6,507,605)    
Net income (loss) allocable to Partners 35,228,437     2,830,481   32,397,956        
Sale of BUCs, net of issuance costs, Value 31,239,495         31,239,495        
Sale of BUCs, net of issuance costs, Units                 5,462,500  
Repurchase of BUCs, Value (1,363,736)         (1,363,736)        
Repurchase of BUCs, Units                 (222,459)  
Restricted units awarded                 266,324  
Restricted unit compensation expense 1,277,694     12,777   1,264,917        
BUCs surrendered to pay tax withholding on vested restricted units (301,562)         (301,562)        
BUCs surrendered to pay tax withholding on vested restricted units, Units                 (47,565)  
Unrealized gain (loss) on securities (19,086,272)     (190,863)   (18,895,409)       (19,086,272)
Unrealized gain on bond purchase commitments 532,525     5,325   527,200       532,525
Balance at Dec. 31, 2021 $ 372,412,027     $ 765,550   $ 371,646,477       $ 114,040,260
Partners' Capital Account, Units at Dec. 31, 2021                 66,282,474