From: tabnak.ir
Subject: امروز؛ اصلاح یک بند از قانون بودجه سال 90 !
Date: Sun, 31 May 2026 22:14:11 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--AAF21A21FC410B28A9AB59BD24EC080C_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----AAF21A21FC410B28A9AB59BD24EC080C_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----AAF21A21FC410B28A9AB59BD24EC080C_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----AAF21A21FC410B28A9AB59BD24EC080C_MULTIPART_MIXED--
