From: tabnak.ir
Subject: خانه‌های خالی مسکن مهر هم مشمول مالیات می‌شوند؟
Date: Sat, 02 May 2026 12:18:46 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--6970F4C9FD7D3321FD0C190B03B73069_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----6970F4C9FD7D3321FD0C190B03B73069_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----6970F4C9FD7D3321FD0C190B03B73069_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----6970F4C9FD7D3321FD0C190B03B73069_MULTIPART_MIXED--
