From: tabnak.ir
Subject: مالیات خانه‌های لوکس  + جزییات
Date: Wed, 15 Apr 2026 11:53:20 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--FB75693CAC08871C5DD18AC89B05F384_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----FB75693CAC08871C5DD18AC89B05F384_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----FB75693CAC08871C5DD18AC89B05F384_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----FB75693CAC08871C5DD18AC89B05F384_MULTIPART_MIXED--
