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Condensed Consolidated Statements of Partners' Capital (Unaudited) - USD ($)
Total
Tier 2 [Member]
General Partner [Member]
General Partner [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 2 [Member]
Number of BUCs - Restricted and Unrestricted [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2020 $ 359,772,042   $ 934,892   $ 358,837,150     $ 132,594,007
Partners' Capital Account, Units at Dec. 31, 2020             20,274,558  
Distributions paid or accrued:                
Regular distribution [1] (3,401,314)   (34,013)   (3,367,301)      
Distribution of (income) loss (Note 3) [1]   $ (2,809,106)   $ (702,277)   $ (2,106,829)    
Net income (loss) allocable to Partners 6,275,091   736,936   5,538,155      
Restricted unit compensation expense 78,114   781   77,333      
Unrealized gain (loss) on securities (16,298,797)   (162,988)   (16,135,809)     (16,298,797)
Unrealized loss on bond purchase commitments (120,970)   (1,210)   (119,760)     (120,970)
Balance at Mar. 31, 2021 343,495,060   772,121   342,722,939     116,174,240
Partners' Capital Account, Units at Mar. 31, 2021             20,274,558  
Balance at Dec. 31, 2021 372,412,027   765,550   371,646,477     114,040,260
Partners' Capital Account, Units at Dec. 31, 2021             22,094,159  
Distributions paid or accrued:                
Distribution of (income) loss (Note 3) [1]   $ (9,721,430)   $ (2,430,358)   $ (7,291,072)    
Net income (loss) allocable to Partners 25,546,274   2,737,044   22,809,230      
Restricted unit compensation expense 173,898   1,739   172,159      
Unrealized gain (loss) on securities (47,751,656)   (477,517)   (47,274,139)     (47,751,656)
Unrealized loss on bond purchase commitments (819,081)   (8,191)   (810,890)     (819,081)
Balance at Mar. 31, 2022 $ 339,840,032   $ 588,267   $ 339,251,765     $ 65,469,523
Partners' Capital Account, Units at Mar. 31, 2022             22,094,159  
[1]

* On April 1, 2022, the Partnership effected a one-for-three reverse unit split of its outstanding BUCs. Per BUC amounts set forth in the Condensed Consolidated Statements of Partners’ Capital have been adjusted to reflect the one-for-three reverse unit split on a retroactive basis.