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 human diaphragm is a muscular sheet that contracts and relaxes to enable the movement of the air through the lungs. It sits at the base of the lungs and separates the thoracic (chest) cavity from the abdominal cavity.ome diseases that affect the muscles of the body may also involve the diaphragm. These conditions are not specific for the diaphragm and there may be other areas affected with muscle weakness or even paralysis.