From: entekhab.ir
Subject: خانه‌های خالی مشمول مالیات می‌شوند
Date: Wed, 27 May 2026 21:35:38 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--A7EA77E2D6F72B0E55E29CA6472354D3_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----A7EA77E2D6F72B0E55E29CA6472354D3_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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==

----A7EA77E2D6F72B0E55E29CA6472354D3_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----A7EA77E2D6F72B0E55E29CA6472354D3_MULTIPART_MIXED--
