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Condensed Consolidated Statements of Partners' Capital (Unaudited) - USD ($)
Total
Tier 2 [Member]
General Partner [Member]
General Partner [Member]
Tier 2 [Member]
BUCs - Restricted and Unrestricted [Member]
BUCs - Restricted and Unrestricted [Member]
Tier 2 [Member]
Number of BUCs - Restricted and Unrestricted [Member]
Accumulated Other Comprehensive Income (Loss) [Member]
Balance at Dec. 31, 2021 $ 372,412,027   $ 765,550   $ 371,646,477     $ 114,040,260
Partners' Capital Account, Units at Dec. 31, 2021             22,557,600  
Distributions paid or accrued:                
Distribution of (income) loss (Note 3)   $ (9,721,430)   $ (2,430,358)   $ (7,291,072)    
Net income allocable to Partners 25,546,274   2,737,044   22,809,230      
Restricted unit compensation expense 173,898   1,739   172,159      
Unrealized gain (loss) on securities (47,751,656)   (477,517)   (47,274,139)     (47,751,656)
Unrealized gain (loss) on bond purchase commitments (819,081)   (8,191)   (810,890)     (819,081)
Balance at Mar. 31, 2022 339,840,032   588,267   339,251,765     65,469,523
Partners' Capital Account, Units at Mar. 31, 2022             22,557,600  
Balance at Dec. 31, 2022 323,955,517   285,571   323,669,946     43,748,239
Cumulative effect of accounting change (Note 2) (5,949,000)   (59,490)   (5,889,510)      
Partners' Capital Account, Units at Dec. 31, 2022             22,626,363  
Distributions paid or accrued:                
Regular distribution (1,175,563)   (11,756)   (1,163,807)      
Distribution of (income) loss (Note 3)   $ (9,660,884)   $ (2,415,221)   $ (7,245,663)    
Cash paid in lieu of fractional BUCs (2,639)       (2,639)      
Net income allocable to Partners 16,044,572   2,479,058   13,565,514      
Restricted units awarded             102,087  
Restricted unit compensation expense 349,959   3,500   346,459      
Unrealized gain (loss) on securities 20,397,542   203,975   20,193,567     20,397,542
Unrealized gain (loss) on bond purchase commitments 112,547   1,125   111,422     112,547
Rounding of BUCs related to BUCs Distributions             (151)  
Balance at Mar. 31, 2023 $ 344,072,051   $ 486,762   $ 343,585,289     $ 64,258,328
Partners' Capital Account, Units at Mar. 31, 2023             22,728,299