From: tabnak.ir
Subject: بازنگری دوباره بخشنامه ال‌سی ۳۰ درصدی
Date: Thu, 28 May 2026 04:52:31 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--27FCAEE16AF2771C0B3B7B3E51C2A627_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----27FCAEE16AF2771C0B3B7B3E51C2A627_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----27FCAEE16AF2771C0B3B7B3E51C2A627_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----27FCAEE16AF2771C0B3B7B3E51C2A627_MULTIPART_MIXED--
