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.
Thoracic diaphragm. In human anatomy, the thoracic diaphragm, or simply the diaphragm (Ancient Greek: Î´Î¹Î¬ÏÏÎ±Î³Î¼Î± diÃ¡phragma partition), is a sheet of internal skeletal muscle that extends across the bottom of the thoracic cavity.