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Condensed Consolidated Statements of Partners' Capital (Unaudited) - 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, 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 (3,401,314)     (34,013)   (3,367,301)        
Distribution of (income) loss (Note 3)   $ (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, 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:                    
Net income (loss) allocable to Partners 15,822,008                  
Unrealized loss on bond purchase commitments (39,364)                  
Balance at Jun. 30, 2021 345,796,448     808,774   344,987,674       118,189,018
Partners' Capital Account, Units at Jun. 30, 2021                 20,289,180  
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  
Distributions paid or accrued:                    
Regular distribution (2,624,057)     (26,241)   (2,597,816)        
Distribution of (income) loss (Note 3)   (5,463,484)     (1,365,870)   (4,097,614)      
Net income (loss) allocable to Partners 9,546,917     1,406,706   8,140,211        
Repurchase of BUCs, Value (1,363,736)         (1,363,736)        
Repurchase of BUCs, Units                 (74,153)  
Restricted units awarded                 88,775  
Restricted unit compensation expense 190,970     1,910   189,060        
Unrealized gain (loss) on securities 1,933,172     19,332   1,913,840       1,933,172
Unrealized loss on bond purchase commitments 81,606     816   80,790       81,606
Balance at Jun. 30, 2021 345,796,448     808,774   344,987,674       118,189,018
Partners' Capital Account, Units at Jun. 30, 2021                 20,289,180  
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)   (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  
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:                    
Net income (loss) allocable to Partners 42,436,455                  
Unrealized loss on bond purchase commitments (955,451)                  
Balance at Jun. 30, 2022 323,880,274     216,604   323,663,670       45,453,151
Partners' Capital Account, Units at Jun. 30, 2022                 22,094,536  
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  
Distributions paid or accrued:                    
Distribution of (income) loss (Note 3)   $ (1,620,764) $ (11,378,312)   $ (405,190)   $ (1,215,574) $ (11,378,312)    
Net income (loss) allocable to Partners 16,890,181     232,036   16,658,145        
Restricted units forfeited                 (902)  
Restricted unit compensation expense 165,509     1,655   163,854        
Unrealized gain (loss) on securities (19,880,002)     (198,800)   (19,681,202)       (19,880,002)
Unrealized loss on bond purchase commitments (136,370)     (1,364)   (135,006)       (136,370)
Rounding of BUCs upon Reverse Unit Split                 1,279  
Balance at Jun. 30, 2022 $ 323,880,274     $ 216,604   $ 323,663,670       $ 45,453,151
Partners' Capital Account, Units at Jun. 30, 2022                 22,094,536