From: tabnak.ir
Subject: بانکداری اسلامی و مالیات بر عایدی سرمایه در دستورکار
Date: Fri, 10 Apr 2026 10:51:47 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--E5AEF15228FDC7264B2FABB1C055A0FA_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----E5AEF15228FDC7264B2FABB1C055A0FA_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----E5AEF15228FDC7264B2FABB1C055A0FA_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----E5AEF15228FDC7264B2FABB1C055A0FA_MULTIPART_MIXED--