Frame corners with closing moments: the range of tanθ in a strut and tie model
Eurocode 2 part 1-1: Design of concrete structures J.2.2 (2) - Annex J (informative)
Figure J.2 (b) shows a strut and tie model for h2/h1 < 2/3 for a limited range of tanθ.
Recommendation
The recommended value for the lower limit of tanθ is 0,4 and that for the upper limit is 1.