The purpose of Form 8938 is to report foreign financial assets, which makes it similar to FBAR. However, filing Form 8938 does not relieve you of your FBAR filing responsibilities, nor does it act as a substitute for filing an FBAR. Form 8938 should be enclosed with your US income tax return.
The diaphragm, a smooth skeletal muscle used to control respiration, is nominally an involuntary muscle, although limited voluntary control can be achieved. The diaphragm operates using the phrenic and lower intercostal nerves to communicate with the brainstem. Continue Reading.
When the diaphragm relaxes and moves back up, the elasticity of the lungs and chest wall pushes air out of the lungs. The lungs have no skeletal muscles of their own. The work of breathing is done by the diaphragm, the muscles between the ribs (intercostal muscles), the muscles in the neck, and the abdominal muscles.