From: entekhab.ir
Subject: جزئیات تغییرمالیات بر ارث
Date: Wed, 27 May 2026 03:01:26 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--CA8221073B4B54A09F65B8BFF29E3AE7_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----CA8221073B4B54A09F65B8BFF29E3AE7_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----CA8221073B4B54A09F65B8BFF29E3AE7_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----CA8221073B4B54A09F65B8BFF29E3AE7_MULTIPART_MIXED--