Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of GAAP to Federal Taxable Income

Reconciliation of net income for financial reporting

		2019		2018
Net Income for Financial Reporting Purposes	$	1,522,825	$	5,187,932
Depreciation for Tax Purposes Under Depreciation     and Amortization for Financial Reporting Purposes		109,489		58,386
Income Accrued for Tax Purposes Over (Under)     Income for Financial Reporting Purposes		(13,474)		17,873
Gain on Sale of Real Estate for Tax Purposes     Over (Under) Gain for Financial Reporting Purposes		53,680		(240,752)
Taxable Income to Partners	$	1,672,520	$	5,023,439

Schedule Of GAAP To Federal Tax Basis

Reconciliation of Partners' capital for financial reporting

		2019		2018
Partners' Capital for Financial Reporting Purposes	$	14,282,174	$	14,465,369
Adjusted Tax Basis of Investments in Real Estate     Over Net Investments in Real Estate     for Financial Reporting Purposes		1,003,761		840,592
Income Accrued for Tax Purposes Over     Income for Financial Reporting Purposes		17,873		31,347
Syndication Costs Treated as Reduction     of Capital For Financial Reporting Purposes		3,271,273		3,271,273
Partners' Capital for Tax Reporting Purposes	$	18,575,081	$	18,608,581