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 Real Africa. Zambia is a magnificent land-locked country located in the heart of Africa and home to the majestic Victoria Falls.hese GMAs together add 14,453 square kilometres of protected wildlife area to the National Park. Royal Zambezi Lodge is located in the Chiawa Game Management Area. This GMA area is 2,344 square kilometres and is divided into 2 areas.