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7. Taxable Income: Reconciliation of Financial Statement Net Income to the Tax Return Income (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 30, 2018
Mar. 30, 2017
Mar. 30, 2016
Mar. 30, 2018
Dec. 31, 2017
Mar. 30, 2017
Dec. 31, 2016
Details              
NET INCOME       $ 827,932   $ 1,227,862  
Add (less) net transactions occurring between Jan 1 and Mar 30 $ 15,942 $ 21,683 $ 306,378        
Adjusted financial statement net income (loss) for the years ended December 31, 2017 and 2016         $ 822,191   $ 943,167
Management Fees deductible for tax purposes when paid         (741,762)   63,326
Equity in loss of investment in local partnerships         (20,239)   (110,243)
Gain on sale of limited partner interests/local partnership properties         163,007   (147,589)
Other differences         23   124
Tax return income for the years ended December 31, 2017 and 2016         $ 223,220   $ 748,785