Income Taxes

12 Months Ended

Dec. 31, 2017

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

(7)  Income Taxes –

The following is a reconciliation of net income for financial reporting purposes to income reported for federal income tax purposes for the years ended December 31:

		2017		2016
Net Income for Financial Reporting Purposes	$	756,268	$	682,348
Depreciation for Tax Purposes Under Depreciation     and Amortization for Financial Reporting Purposes		96,408		120,071
Acquisition Costs Expensed for Financial Reporting     Purposes, Capitalized for Tax Purposes		0		47,902
Taxable Income to Partners	$	852,676	$	850,321

The following is a reconciliation of Partners' capital for financial reporting purposes to Partners' capital reported for federal income tax purposes for the years ended December 31:

		2017		2016
Partners' Capital for Financial Reporting Purposes	$	11,830,335	$	12,327,325
Adjusted Tax Basis of Investments in Real Estate     Over Net Investments in Real Estate     for Financial Reporting Purposes		1,022,958		926,550
Income Accrued for Tax Purposes Over     Income for Financial Reporting Purposes		13,474		13,474
Syndication Costs Treated as Reduction     of Capital For Financial Reporting Purposes		3,271,273		3,271,273
Partners' Capital for Tax Reporting Purposes	$	16,138,040	$	16,538,622