From: entekhab.ir
Subject: آخرین تغییرات در قوانین مالیات بر ارث / محدودیت‌های مالیاتی برای حساب بانکی متوفی
Date: Thu, 28 May 2026 22:25:48 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A3D6BA425B8A4A2907132BCA08CBF153_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A3D6BA425B8A4A2907132BCA08CBF153_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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=

----A3D6BA425B8A4A2907132BCA08CBF153_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A3D6BA425B8A4A2907132BCA08CBF153_MULTIPART_MIXED--