UBS analyst Eric Sheridan lowered his price target for Yahoo (YHOO) to $51 from $57 to reflect a downward revision to his target for Alibaba (BABA). Post the China-based e-commerce giant's earnings yesterday, Sheridan lowered his Alibaba price target to $101 from $112. However, at Yahoo's closing price last night of $34.49, Sheridan believes the market is assigning little to no probability of a tax-efficient outcome for the company's Alibaba and Yahoo Japan (YAHOY) stakes. While further downside risk in shares of Alibaba is a risk, the risk/reward on Yahoo shares is "compelling" at current levels, Sheridan tells investors in a research note. He keeps a Buy rating on the stock.