From: tabnak.ir
Subject: ماده ۲۵۱ مکرر قانون مالیات‌های مستقیم ناظر بر مجوز یا اختیار؟
Date: Sun, 14 Jun 2026 18:09:42 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E75D7F5795F198954188051B3AB68305_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E75D7F5795F198954188051B3AB68305_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----E75D7F5795F198954188051B3AB68305_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E75D7F5795F198954188051B3AB68305_MULTIPART_MIXED--
