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.
Lake Victoria is located in east central Africa along the equator. It borders the countries of Tanzania, Kenya and Uganda. Lake Victoria is the largest lake in Africa, and is â¦ part of the tributary system of the Nile River (White Nile).Lake Victoria is located in east central â¦ Africa along the equator. It borders the countries of Tanzania, Kenya and Uganda. Its elevation is 1133 m (3,720 ft) and its depth is an average of 83 meters (270 feet), lower than in previous years.