This article compares Inheritance tax exemptions in the Iranian and English tax systems. In this article, the Inheritance tax system in both countries is examined in detail, emphasizing the similarities and differences. Since taxes are considered one of the most important and main sources of financing public expenditures in any country, they require special attention. Traditionally, all tax systems have exemptions to encourage and motivate taxpayers to participate in economic and social affairs, and these exemptions can also be seen in Inheritance tax. This research aims to answer this central question: What are the similarities and differences between the tax laws of Iran and the United Kingdom regarding individuals exempt from Inheritance tax? In this regard, the following results have been obtained using a descriptive-analytical method: First, both tax systems have legal provisions regarding Inheritance tax and tax exemptions. Second, in terms of tax similarities and differences, the laws of these two countries have minimal similarities. Thirdly, the most important difference between them is that the UK tax laws have a flexible tax system, while the Iranian tax system faces a stable tax system.

Nowadays, income distribution and ways to adjust inequality in income distribution have been considered by many policymakers. The adverse social and economic consequences of increasing income inequality in society are not hidden from anyone, so it has led governments to prioritize improving income distribution. Inequality is defined as the difference between individuals in society in accessing economic resources, and various factors play a role in the unequal distribution of income. Government fiscal policies can certainly be effective in reducing inequality and income redistribution. In most developed countries, government distribution policies are driven by tax policies. In addition to being one of the most important sources of government revenue, tax is one of the most effective tools in improving revenue distribution. The purpose of this study is to investigate the effect of Inheritance tax on income distribution during the period of winter 2006 to autumn 2018. According to the results of this study, Inheritance tax and economic growth rate in the long term can reduce the Gini coefficient and improve income distribution. Moreover, rising government spending, rising inflation, rising population growth, and long-term unemployment can increase the Gini coefficient and make income distribution more unfair.

One of the derivatives of the Inheritance discussion is the subject of compliance or non-compliance of option Inheritance with property Inheritance. When some of the heirs are deprived of the property itself, the question arises as to whether or not those persons will also be deprived of the right of option belonging to that property. To answer this question, various opinions have been expressed by jurisprudents. The disagreement is rooted in the concept of option. In this paper, by adopting nullificatory conception of option and illustrating option right’s independence of property and accepting its relationship with contract, the famous theory of the jurisprudents concerning non-compliance of property Inheritance with option Inheritance is consolidated. This analysis is meant to apply the silence and general acceptance of the civil law to the famous theory. Data were collected through library method and analyzed using descriptive-analytical method.

The opinion of Islamic jurists are different on the subject off Inheritance of Diya'(blood money). On the other hand, the matter of Inheritance of Diya' has important legal effects from the viewpoint of tort law and general theory of obligations. These are the main questions: Who are the heirs of Diya'? Does homicide by error, like murder, is an impediment to Inheritance of Diya'? In case of murder, are the heirs of propostius allowed the choice between Qisas and Diya' or the only obligatory remedy for murder is Qisas and it will be transferred to Diya' by mutual consent of murderer and victims' heirs?The article purports, While examining different opinions of Islamic(specially Shiite) jurists concerning these questions and some others, provide due solutions to protect the rights of tortfeasors, victims, heirs and creditors of propostius.

In this article wifes Inheritance is juristically investigated from two aspects: (a) an Inheritance of a wife who is the only heir of the deseased in order to find out whether the surplus of wifes Quranic share belongs to the wife, or to Imam as asserted by contemporary jurists as well as article 866 of the Civil Law. (b) Is wifes Inheritance allotted out of the whole properties of the deceased or out of some parts of it? And is there any difference in this connection berween a wife wich a child and a wife without a child?

Bovine Leukosis Virus (BLV) belongs to the genus Deltaretrovirus ,subfamily Orthoretrovirinae of the family Retroviridae comprising 3 main genes of gag, pol and env and a number of replication regulatory genes such as tax, Rex, R III, C IV. For determination of genetic relationship of tax gene of BLV in Iran with those in other countries fragments 927bp corresponding to tax from four infected samples were amplified in PCR system and sequenced for determining nucleotide sequence and compared with identified nucleotide sequence of this gene in other countries.A comparison made on tax gene in Iran with other countries demonstrated 3.4 to 7.7% variability in tax gene, of which the greatest sequence similarity exists between sequences of tax in Iran with USA (AY700378.1)with 96.6% similarity and the least relationship exists between sequences of this virus in Iran with Australia (AY700379.1) and Japan (AY700381.1) with 92.3% similarity.

Introduction: Atherosclerosis is one of the most common causes of mortality in developed and developing countries, and chronic inflammation is an important risk factor for atherosclerosis. The study was aimed to investigate the effect of human lymphotropic virus type 1 (HTLV-1) infection on the progression of atherosclerosis in the HTLV-1 endemic area. Materials and Methods: Of 50 patients in 4 groups including 14 coronary artery disease+HTLV-1+ patients, 8 CAD-HTLV-1+, 17 CAD+HTLV-1-subjects and 11 healthy controls (CAD-HTLV-1-), blood specimens were obtained. Then, tax gene expression was evaluated via real-time PCR, TaqMan method. Furthermore, lipid factors such as cholesterol, triglyceride, LDL and HDL were measured as common risk factors of coronary artery disease. Results: The HDL levels in CAD+HTLV-1+ group was significantly lower than the CAD-HTLV-1+ group (p=0. 04). Total cholesterol in CAD+HTLV-1+ group was higher than CAD+HTLV-1-and CAD-HTLV-1-groups (p=0. 001 and p=0. 001). Also, total cholesterol in CAD-HTLV-1+ group was higher than CAD+HTLV-1-and healthy groups (p=0. 001 and p=0. 002). The LDL level in CAD+HTLV-1+ group was significantly higher than CAD+HTLV-1-group (p=0. 001). Moreover, LDL level in CAD-HTLV-1+ group was higher than CAD+HTLV-1-group (p=0. 01). Conclusion: The HTLV-1 can alter the lipid profiles. Association between HDL, LDL, cholesterol and tax showed that tax as main virulence factor of virus by dysregulation of cytokines production, increasing of cholesterol, LDL and decreasing of HDL can facilitate the plaque formation in HTLV-1-infected patients.