From: tabnak.ir
Subject: مالیات بر ارث چگونه دریافت می‌شود؟
Date: Mon, 20 Apr 2026 06:53:37 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--07D366F53C60B95F401BFAFE7915CBA5_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----07D366F53C60B95F401BFAFE7915CBA5_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----07D366F53C60B95F401BFAFE7915CBA5_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----07D366F53C60B95F401BFAFE7915CBA5_MULTIPART_MIXED--
