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.
Kinsale, Virginia. Kinsale is an unincorporated community in Westmoreland County, in the U. S. state of Virginia. It was named after Kinsale, in Ireland. During the War of 1812, the Royal Marines Battalions raided the entrance to the Yeocomico River, which concluded with the capture of four schooners at the town of Kinsale, Virginia (August 1814).