Yahoo! Inc (NASDAQ: YHOO ) 's stock opened lower on Tuesday, but then regained momentum and is currently trading in green amid news that its plan to spin off its $23 billion stake in Alibaba Group Holding Ltd (NYSE: BABA ) just got another blow from the US government as the Internal Revenue Service (IRS) issued a commentary on Monday, hinting that it was concerned regarding spin-offs similar to what Yahoo has in mind. The statement released by the Treasury Department and the IRS did not specifically mention Yahoo! Inc (NASDAQ:YHOO) but still suggests that the tax authority is scrutinizing the plan because it involves combining a large investment stake with a small operating business.