From: tabnak.ir
Subject: مالیات بر ارث سیم‌کارت چقدر است؟
Date: Fri, 12 Jun 2026 06:01:26 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--940B779360901544877C87C89C123BCD_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----940B779360901544877C87C89C123BCD_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----940B779360901544877C87C89C123BCD_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----940B779360901544877C87C89C123BCD_MULTIPART_MIXED--