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.
Its capital and largest city is Nairobi. Kenya's territory lies on the equator and overlies the East African Rift covering a diverse and expansive terrain that extends roughly from Lake Victoria to Lake Turkana (formerly called Lake Rudolph) and further south-east to the Indian Ocean.