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Plan of Liquidation
9 Months Ended
Sep. 30, 2013
Liquidation of Partnership [Abstract]  
Plan of Liquidation
PLAN OF LIQUIDATION

On November 21, 2005, the General Partners recommended that the limited partners approve a plan of liquidation and dissolution for the partnership, or the "Plan". The Plan was approved by the limited partners on January 20, 2006.
    
Currently, all properties in which the Partnership had invested through its investments in the Local Partnerships have been sold. There can be no assurance as to when the liquidation and dissolution of the Partnership will be completed, but it is anticipated that the process will be completed prior to December 31, 2013. Liquidation is imminent as of August 19, 2013, the date Meadow Lanes apartments was sold. However, in accordance with ASU No. 2013-07, the Partnership is a limited life entity whose liquidation follows a plan for liquidation that was specified in the Partnership’s governing documents at the Partnership’s inception. Therefore, the Partnership is not required to present the financial statements on the liquidation basis of accounting.