SEC Info - BCTC V Assignor Corp. - ‘10-K’ for 12/31/23

SEC Info℠

Home

Help

Please Sign In

BCTC V Assignor Corp. – ‘10-K’ for 12/31/23 – ‘EX-101.PRE’

On: Friday, 3/22/24, at 11:05am ET · For: 12/31/23 · Accession #: 1410578-24-277 · File #: 333-109898-01

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/22/24  BCTC V Assignor Corp.             10-K       12/31/23   21:704K                                   Toppan Merrill/FA2

Annual Report — Form 10-K — SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML    180K 
 2: EX-13       Annual or Quarterly Report to Security Holders      HTML     67K 
 3: EX-31       Certification -- §302 - SOA'02                      HTML     14K 
 4: EX-32       Certification -- §906 - SOA'02                      HTML     12K 
10: R1          Document and Entity Information                     HTML     76K 
11: R2          Balance Sheets                                      HTML     30K 
12: R3          Balance Sheets (Parenthetical)                      HTML     19K 
13: R4          Organization                                        HTML     13K 
14: R5          Investment in Limited Partnership                   HTML     13K 
15: R6          Investment in Limited Partnership (Details)         HTML     13K 
16: R7          Insider Trading Arrangements                        HTML     15K 
18: XML         IDEA XML File -- Filing Summary                      XML     26K 
21: XML         XBRL Instance -- bctcv-20231231x10k_htm              XML     46K 
17: EXCEL       IDEA Workbook of Financial Report Info              XLSX     16K 
 6: EX-101.CAL  XBRL Calculations -- bctcv-20231231_cal              XML     16K 
 7: EX-101.DEF  XBRL Definitions -- bctcv-20231231_def               XML     15K 
 8: EX-101.LAB  XBRL Labels -- bctcv-20231231_lab                    XML    117K 
 9: EX-101.PRE  XBRL Presentations -- bctcv-20231231_pre             XML     83K 
 5: EX-101.SCH  XBRL Schema -- bctcv-20231231                        XSD     25K 
19: JSON        XBRL Instance as JSON Data -- MetaLinks              102±   129K 
20: ZIP         XBRL Zipped Folder -- 0001410578-24-000277-xbrl      Zip     56K

‘EX-101.PRE’ — XBRL Presentations — bctcv-20231231_pre

This Exhibit is an XBRL File.

<?xml version="1.0" encoding="windows-1252"?>

<link:linkbase xmlns="http://www.xbrl.org/2003/linkbase" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance">

<link:roleRef xlink:type="simple" xlink:href="bctcv-20231231.xsd#DocumentDocumentAndEntityInformation" roleURI="http://www.bostoncapital.com/role/DocumentDocumentAndEntityInformation"/>

<link:roleRef xlink:type="simple" xlink:href="bctcv-20231231.xsd#StatementBalanceSheets" roleURI="http://www.bostoncapital.com/role/StatementBalanceSheets"/>

<link:roleRef xlink:type="simple" xlink:href="bctcv-20231231.xsd#StatementBalanceSheetsParenthetical" roleURI="http://www.bostoncapital.com/role/StatementBalanceSheetsParenthetical"/>

<link:roleRef xlink:type="simple" xlink:href="bctcv-20231231.xsd#DisclosureOrganization" roleURI="http://www.bostoncapital.com/role/DisclosureOrganization"/>

<link:roleRef xlink:type="simple" xlink:href="bctcv-20231231.xsd#DisclosureInvestmentInLimitedPartnership" roleURI="http://www.bostoncapital.com/role/DisclosureInvestmentInLimitedPartnership"/>

<link:roleRef xlink:type="simple" xlink:href="bctcv-20231231.xsd#DisclosureInvestmentInLimitedPartnershipDetails" roleURI="http://www.bostoncapital.com/role/DisclosureInvestmentInLimitedPartnershipDetails"/>

<link:roleRef xlink:type="simple" xlink:href="https://xbrl.sec.gov/ecd/2023/ecd-2023.xsd#InsiderTradingArrangements" roleURI="http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements"/>

<link:presentationLink xlink:role="http://www.bostoncapital.com/role/DocumentDocumentAndEntityInformation" xlink:type="extended" xlink:title="00090 - Document - Document and Entity Information">

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentType" xlink:label="dei_DocumentType_638466565409805385"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentType_638466565409805385" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentAnnualReport_638466565409815389" order="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentTransitionReport_638466565409815389" order="3" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentPeriodEndDate_638466565409815389" order="4" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityFileNumber_638466565409815389" order="5" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityRegistrantName_638466565409815389" order="6" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="dei_EntityIncorporationStateCountryCode_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityIncorporationStateCountryCode_638466565409815389" order="7" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityTaxIdentificationNumber_638466565409815389" order="8" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityAddressAddressLine1_638466565409815389" order="9" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityAddressCityOrTown_638466565409815389" order="10" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityAddressStateOrProvince_638466565409815389" order="11" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityAddressPostalZipCode_638466565409815389" order="12" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode_638466565409815389"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_CityAreaCode_638466565409815389" order="13" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_LocalPhoneNumber_638466565409825392" order="14" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_Security12bTitle_638466565409825392" order="15" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_NoTradingSymbolFlag_638466565409825392" order="16" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_SecurityExchangeName_638466565409825392" order="17" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityCurrentReportingStatus_638466565409825392" order="18" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityInteractiveDataCurrent" xlink:label="dei_EntityInteractiveDataCurrent_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityInteractiveDataCurrent_638466565409825392" order="19" use="optional"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityFilerCategory_638466565409825392" order="20" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntitySmallBusiness_638466565409825392" order="21" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityEmergingGrowthCompany_638466565409825392" order="22" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFinStmtErrorCorrectionFlag" xlink:label="dei_DocumentFinStmtErrorCorrectionFlag_638466565409825392"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentFinStmtErrorCorrectionFlag_638466565409825392" order="23" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityShellCompany_638466565409835362" order="24" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityWellKnownSeasonedIssuer_638466565409835362" order="25" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityVoluntaryFilers_638466565409835362" order="26" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_IcfrAuditorAttestationFlag" xlink:label="dei_IcfrAuditorAttestationFlag_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_IcfrAuditorAttestationFlag_638466565409835362" order="27" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityPublicFloat_638466565409835362" order="28" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityCommonStockSharesOutstanding_638466565409835362" order="29" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorName" xlink:label="dei_AuditorName_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_AuditorName_638466565409835362" order="30" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorLocation" xlink:label="dei_AuditorLocation_638466565409835362"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_AuditorLocation_638466565409835362" order="31" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AuditorFirmId" xlink:label="dei_AuditorFirmId_638466565409845345"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_AuditorFirmId_638466565409845345" order="32" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey_638466565409845345"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_EntityCentralIndexKey_638466565409845345" order="33" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate_638466565409845345"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_CurrentFiscalYearEndDate_638466565409845345" order="34" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus_638466565409845345"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentFiscalYearFocus_638466565409845345" order="35" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus_638466565409845345"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_DocumentFiscalPeriodFocus_638466565409845345" order="36" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2023/dei-2023.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag_638466565409845345"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="dei_CoverAbstract" xlink:to="dei_AmendmentFlag_638466565409845345" order="37" use="optional" preferredLabel="http://www.xbrl.org/2003/role/label"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://www.bostoncapital.com/role/StatementBalanceSheets" xlink:type="extended" xlink:title="00100 - Statement - BALANCE SHEETS">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaap_StatementOfFinancialPositionAbstract_411540"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_411540" xlink:to="us-gaap_AssetsAbstract_638466565409855342" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquitySecuritiesWithoutReadilyDeterminableFairValueAmount" xlink:label="us-gaap_EquitySecuritiesWithoutReadilyDeterminableFairValueAmount_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract_638466565409855342" xlink:to="us-gaap_EquitySecuritiesWithoutReadilyDeterminableFairValueAmount_638466565409855342" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_AssetsAbstract_638466565409855342" xlink:to="us-gaap_Assets_638466565409855342" order="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_StatementOfFinancialPositionAbstract_411540" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_638466565409855342" order="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract_638466565409855342" xlink:to="us-gaap_LiabilitiesAbstract_638466565409855342" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>

<link:loc xlink:type="locator" xlink:href="bctcv-20231231.xsd#bctcv_SubscriptionPayable" xlink:label="bctcv_SubscriptionPayable_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAbstract_638466565409855342" xlink:to="bctcv_SubscriptionPayable_638466565409855342" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract_638466565409855342" xlink:to="us-gaap_StockholdersEquityAbstract_638466565409855342" order="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract_638466565409855342" xlink:to="us-gaap_CommonStockValue_638466565409855342" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable" xlink:label="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract_638466565409855342" xlink:to="us-gaap_CommonStockShareSubscribedButUnissuedSubscriptionsReceivable_638466565409855342" order="2" use="optional" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" priority="2"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract_638466565409855342" xlink:to="us-gaap_StockholdersEquity_638466565409855342" order="3" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="2"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_638466565409855342"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StockholdersEquityAbstract_638466565409855342" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_638466565409855342" order="4" use="optional" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" priority="1"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://www.bostoncapital.com/role/StatementBalanceSheetsParenthetical" xlink:type="extended" xlink:title="00105 - Statement - BALANCE SHEETS (Parenthetical)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_638466565409865343"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_638466565409865343" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized_638466565409865343"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesAuthorized_638466565409865343" order="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued_638466565409865343"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesIssued_638466565409865343" order="3" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding_638466565409865343"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_StatementOfFinancialPositionAbstract" xlink:to="us-gaap_CommonStockSharesOutstanding_638466565409865343" order="4" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="1"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://www.bostoncapital.com/role/DisclosureOrganization" xlink:type="extended" xlink:title="10101 - Disclosure - ORGANIZATION">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_411771"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_638466565409865343"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_411771" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_638466565409865343" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="2"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://www.bostoncapital.com/role/DisclosureInvestmentInLimitedPartnership" xlink:type="extended" xlink:title="10201 - Disclosure - INVESTMENT IN LIMITED PARTNERSHIP">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="loc_us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_411786"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock" xlink:label="us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_638466565409865343"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract_411786" xlink:to="us-gaap_InvestmentsInDebtAndMarketableEquitySecuritiesAndCertainTradingAssetsDisclosureTextBlock_638466565409865343" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" priority="4"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://www.bostoncapital.com/role/DisclosureInvestmentInLimitedPartnershipDetails" xlink:type="extended" xlink:title="40201 - Disclosure - INVESTMENT IN LIMITED PARTNERSHIP (Details)">

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:label="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_EquitySecuritiesWithoutReadilyDeterminableFairValueAmount_638466565409865343" order="1" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="1"/>

<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd#us-gaap_LimitedLiabilityCompanyOrLimitedPartnershipBusinessFormationDate" xlink:label="us-gaap_LimitedLiabilityCompanyOrLimitedPartnershipBusinessFormationDate_638466565409875339"/>

<link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract" xlink:to="us-gaap_LimitedLiabilityCompanyOrLimitedPartnershipBusinessFormationDate_638466565409875339" order="2" use="optional" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" priority="2"/>

</link:presentationLink>

<link:presentationLink xlink:role="http://xbrl.sec.gov/ecd/role/InsiderTradingArrangements" xlink:type="extended" xlink:title="995445 - Disclosure - Insider Trading Arrangements"/>

</link:linkbase>

2 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/25/21  BCTC V Assignor Corp.             10-K       12/31/20   21:385K                                   Toppan Merrill/FA
10/22/03  BF Garden Tax Credit Fund V L.P.  S-11                   8:948K                                   Toppan Merrill-FA

↑Top

Filing Submission 0001410578-24-000277 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

BCTC V Assignor Corp. – ‘10-K’ for 12/31/23 – ‘EX-101.PRE’

On: Friday, 3/22/24, at 11:05am ET · For: 12/31/23 · Accession #: 1410578-24-277 · File #: 333-109898-01

Previous ‘10-K’: ‘10-K’ on 3/22/23 for 12/31/22 · Latest ‘10-K’: This Filing · 2 References: To: BCTC V Assignor Corp. – ‘10-K’ on 3/25/21 for 12/31/20 To: BF Garden Tax Credit Fund V L.P. – ‘S-11’ on 10/22/03

Annual Report — Form 10-K — SEA’34Filing Table of Contents

‘EX-101.PRE’ — XBRL Presentations — bctcv-20231231_pre

This Exhibit is an XBRL File.

2 Previous Filings that this Filing References

Previous ‘10-K’: ‘10-K’ on 3/22/23 for 12/31/22 · Latest ‘10-K’: This Filing · 2 References:

Annual Report — Form 10-K — SEA’34

Filing Table of Contents