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.
With one of the largest harbors in central Africa, Matadi is the main port of the country.Situated c.80 mi (130 km) from the mouth of the Congo, at the farthest point navigable by oceangoing vessels, the city is linked by rail with Kinshasa. Chief exports are coffee and timber.mÉtae`mÉtÃ¤) , dÄ (city 1984. 138,798), 138798-Bas congo, Province W (Congo), kinshasa on The Congo. River with one of the largest harbors in Central, Africa matadi is the main port of the. country