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According to the text, Operation Rescue was designed to:
Fair Market Value
The price that an asset would sell for in the marketplace, determined by the normal interaction between buyers and sellers, free from external pressures.
Fair Market Value
The price at which property would sell on the open market between a willing buyer and a willing seller, both having reasonable knowledge of the relevant facts.
Capital Loss
A financial loss that occurs when the selling price of an investment is less than its purchase price.
Gift Tax
A federal tax on the transfer of property by gift from one individual to another, where the giver receives nothing or less than full value in return.
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