ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details) (USD $)	Sep. 30, 2012	Sep. 30, 2011
Accumulated amortization of acquisition costs	$ 1,361,478	$ 2,052,387
Series Twenty Seven [Member]
Accumulated amortization of acquisition costs	228,871	163,480
Series Forty One [Member]
Accumulated amortization of acquisition costs	56,652	298,920
Series Forty Two [Member]
Accumulated amortization of acquisition costs	34,580	135,242
Series Forty Three [Member]
Accumulated amortization of acquisition costs	33,396	279,310
Series Forty Four [Member]
Accumulated amortization of acquisition costs	989,799	706,999
Series Forty Five [Member]
Accumulated amortization of acquisition costs	8,908	409,638
Series Forty Six [Member]
Accumulated amortization of acquisition costs	$ 9,272	$ 58,798