From: tabnak.ir
Subject: مفهوم سرقفلی از دیدگاه قانون چیست؟
Date: Fri, 12 Jun 2026 16:52:46 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--0C858E05E284783D4E1CB1B22F2692A6_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----0C858E05E284783D4E1CB1B22F2692A6_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----0C858E05E284783D4E1CB1B22F2692A6_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----0C858E05E284783D4E1CB1B22F2692A6_MULTIPART_MIXED--