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.
Kananga, formerly (until 1972) Luluabourg , city, south-central Democratic Republic of the Congo, situated just east of the Lulua River, a tributary of the Kasai. It is on road and rail routes to Lubumbashi (southeast) and the Kasai River port of Ilebo (northwest) and has air links to those and other Congolese cities.