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.
Mbabane is located on the Mbabane River towards the northwest of Swaziland. The population of Mbabane is approximately 98,000 and is the largest city in Swaziland.elaxing but nondescript, Mbabane is a great place to recharge and unwind against the picturesque setting in the Diangeni Hills. The capital of Swaziland is short on traditional tourist attractions, but its location makes it a good jumping-off point for further exploration of the country.