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.
Changsha (Chinese: é¿æ²) is the capital and most populous city of Hunan province in south central China. It covers 11,819 km 2 (4,563 sq mi) and is bordered by Yueyang and Yiyang to the north, Loudi to the west, Xiangtan and Zhuzhou to the south, Yichun and Pingxiang of Jiangxi province to the east.