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.
Sofala-A town located in the southeast of East Africa. A heartland for trade in the vicinity. With it large river, agriculture has prospered. It is also a point of distribution for gold and lumber produced in it's mountainous region at it's outskirts.ofala is located in the Southern Africa region, and and is unlocked by the Africa East Coast port permit. It is located on the Madagascar, Open Sea zone, and is part of the East Africa cultural sphere. It is in hostile waters. Click here to edit this map area.