Income Taxes (Tables)

12 Months Ended

Dec. 31, 2014

Income Tax Disclosure [Abstract]

Reconciliation of Financial Statement Net Income to Taxable Income

A reconciliation of financial statement net income to taxable income for each of the periods is as follows:

	2014		2013		2012
Net income per financial statements	$	677,526	$	658,875	$	634,162
Excess book depreciation		17,328		17,328		17,328
Taxable income	$	694,854	$	676,203	$	651,490

Reconciliation of Partnership Equity Per Financial Statements to Partners' Equity for Tax Purposes

A reconciliation of partnership equity per the financial statements to partners’ equity for tax purposes as of December 31, 2014, is as follows (unaudited):

Partners’ equity per financial statements	$	2,042,619
Issue costs of limited partnership units capitalized for tax purposes		637,325
Difference in book vs. tax depreciation		79,717
Other		235
Partners’ equity for tax purposes	$	2,759,896