 is a quirk of the law in Delaware, where Yahoo is incorporated, that allows lawyers to sometimes work around these issues simply by changing the way a deal is done.</p> 
   <p data-para-count="112" data-total-count="5371">In Yahoo’s case, this is not deliberate, though. It is simply the most expedient way to get rid of the assets.</p> 
   <p data-para-count="583" data-total-count="5954">Whether this is the most tax-efficient way is unclear to me as a nontax lawyer (email me if you know). Yahoo is likely 