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.
The muscles of the thoracic cavity, including the diaphragm and intercostal muscles, change the volume of the thoracic cavity to force air into and out of the lungs. The diaphragm is a thin, dome-shaped skeletal muscle that forms the floor of the rib cage between the lungs and abdomen. The diaphragm contracts and pushes itself into the abdominal cavity, increasing the volume of the thoracic cavity and expanding the lungs to draw in fresh atmospheric air. When it relaxes, the diaphragm returns to its original position and forces air out of the lungs during exhalation.