From: tabnak.ir
Subject: مالیات بر عایدی سرمایه نسخه‌ای برای ایجاد رونق در بازارهای مولد
Date: Sat, 04 Apr 2026 13:01:59 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A25A95A9D2F388DE3C2794BEE0435D2B_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A25A95A9D2F388DE3C2794BEE0435D2B_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----A25A95A9D2F388DE3C2794BEE0435D2B_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A25A95A9D2F388DE3C2794BEE0435D2B_MULTIPART_MIXED--