From: entekhab.ir
Subject: مالیات دریافتی از خانه‌های لوکس، کم‌تر از قیمت یک خانه
Date: Thu, 28 May 2026 16:17:19 +0330
MIME-Version: 1.0
Content-Type: multipart/related;
	boundary="--ED710D8DA1853603AF0B357C0581E65B_MULTIPART_MIXED";
	type="text/html"
X-MimeOLE: Produced By IRANSAMANEH.COM

This is a multi-part message in MIME format.

----ED710D8DA1853603AF0B357C0581E65B_MULTIPART_MIXED
Content-Type: text/html
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/index.html
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----ED710D8DA1853603AF0B357C0581E65B_MULTIPART_MIXED
Content-Type: image/vnd.microsoft.icon
Content-Transfer-Encoding: base64
Content-Location: http://mhtfile/favicon.ico
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----ED710D8DA1853603AF0B357C0581E65B_MULTIPART_MIXED--