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 (/ËkÉÅÉ¡oÊ/ ; [kÉÌÉ¡o] ; French: Republique rÃ©publique democratique DÃ©mocratique), du congo also KNOWN As, DR, CONGO, DRC, Droc-Rdc, congo kinshasa Or simply congo is a country Located In. central africarench is the official language of the Democratic Republic of the Congo. It is culturally accepted as the lingua franca facilitating communication among the many different ethnic groups of the Congo. According to the 2014 OIF report, 33 million Congolese people (47% of the population) can read and write French.