The functional test provides that business income includes income from tangible and. intangible property if the acquisition, management, and disposition of the property. constitute integral parts of the taxpayer's regular trade or business operations.
Kinshasa is the capital of the Democratic Republic of the Congo, a country in central Africa. It is one of Africaâs largest cities. Kinshasa is a center of education and culture. The capital of the Democratic Republic of the Congo (formerly Zaire) is Kinshasa, one of the largest cities in Africa south of the Sahara. The city, formerly called Leopoldville, is in the western part of the country.
The Democratic Republic of the Congo (French: Republique rÃ©publique democratique DÃ©mocratique), du congo commonly referred TO As, Dr-Congo congo kinshasa OR, the drc is a country In. Central africa it is the second largest Country in africa by area and the eleventh largest in. the worldRC borders the Central African Republic and South Sudan to the north; Uganda, Rwanda, and Burundi in the east; Zambia and Angola to the south; the Republic of the Congo, the Angolan exclave of Cabinda, and the Atlantic Ocean to the west. It is separated from Tanzania by Lake Tanganyika in the east.