Stocks Set for Flat Open; IBM in Focus  NEW YORK (Reuters) - U.S. stocks look to open flat on  Wednesday, a day after a sharp sell-off, as the dollar  rebounded and a major sale was announced by IBM &lt;A HREF="http://www.investor.reuters.com/FullQuote.aspx?ticker=IBM.N target=/stocks/quickinfo/fullquote"&gt;IBM.N&lt;/A&gt;, but  oil prices nudged up slightly.