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.
Geography of Seychelles. The Seychelles is a small island nation located in the Indian Ocean northeast of Madagascar and about 1,600 km (994 mi) east of Kenya. Seychelles lies between approximately 4ÂºS and 10ÂºS and 46ÂºE and 54ÂºE.