From: tabnak.ir
Subject: تعریف دارایی مشهود چیست؟
Date: Mon, 20 Apr 2026 12:56:50 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--7D81B8E2CFAB7E00BE48299C6E9AEABE_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----7D81B8E2CFAB7E00BE48299C6E9AEABE_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----7D81B8E2CFAB7E00BE48299C6E9AEABE_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----7D81B8E2CFAB7E00BE48299C6E9AEABE_MULTIPART_MIXED--
