Over the last month we have published videos on our YouTube channel Andrew Mitchel Tax discussing several of our situational charts, linked to below. Rev. Rul. 2007-42, Situation 1, Spin-Off - 33.33% Interest in Partnership Rev. Rul. 2007-42, Situation 2, Failed Spin-Off - 20% Interest in Partnership Notice 2009-7, Subpart F Income Partnership Blocker You can view the situational charts and associated videos, on AndrewMitchel.com.