From: tabnak.ir
Subject: متن کامل لایحه بودجه ۹۸ منتشر شد
Date: Wed, 01 Jul 2026 21:32:45 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--451DE58690038C0B35426E9BCF980FE7_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----451DE58690038C0B35426E9BCF980FE7_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----451DE58690038C0B35426E9BCF980FE7_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----451DE58690038C0B35426E9BCF980FE7_MULTIPART_MIXED--
