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Condensed Consolidated Statements of Partners' Capital (Unaudited) - USD ($)
Total
Tier 3 [Member]
General Partner [Member]
BUCs - Restricted and Unrestricted [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, 2023 $ 349,306,708   $ 543,977 $ 348,762,731     $ 59,604,899
Partners' Capital Account, Units at Dec. 31, 2023           23,088,268  
Distributions paid or accrued:              
Regular distribution (8,622,287)   (86,223) (8,536,064)      
Distribution of income (Note 22)   $ (50,000)     $ (50,000)    
Cash paid in lieu of fractional BUCs (1,772)     (1,772)      
Net income allocable to Partners 9,881,140   98,311 9,782,829      
Sale of BUCs, net of issuance costs, Value 1,055,267     1,055,267      
Sale of BUCs, net of issuance costs, Units           64,765  
Restricted units awarded           109,581  
Rounding of BUCs related to BUCs Distributions/Reverse Unit Split           (105)  
Restricted unit compensation expense 332,321   3,323 328,998      
Unrealized losses on securities (12,008,737)   (120,087) (11,888,650)     (12,008,737)
Unrealized gains (losses) on bond purchase commitments (62,959)   (630) (62,329)     (62,959)
Balance at Mar. 31, 2024 339,829,681   438,671 339,391,010     47,533,203
Partners' Capital Account, Units at Mar. 31, 2024           23,262,509  
Balance at Dec. 31, 2024 306,026,766   98,621 305,928,145     29,924,300
Partners' Capital Account, Units at Dec. 31, 2024           23,270,685  
Distributions paid or accrued:              
Regular distribution (8,739,224)   (87,392) (8,651,832)      
Distribution of income (Note 22)   $ (5,220)     $ (5,220)    
Net income allocable to Partners 2,566,341   25,611 2,540,730      
Restricted units awarded           142,102  
Restricted units forfeited           (15,350)  
Restricted unit compensation expense 234,047   2,340 231,707      
Unrealized losses on securities (5,635,059)   (56,351) (5,578,708)     (5,635,059)
Unrealized gains (losses) on bond purchase commitments 0            
Balance at Mar. 31, 2025 $ 294,447,651   $ (17,171) $ 294,464,822     $ 24,289,241
Partners' Capital Account, Units at Mar. 31, 2025           23,397,437