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.
Here, the cardiac and smooth muscles are considered as involuntary muscles, while skeletal muscles are considered as voluntary muscles. Voluntary Muscles. Voluntary muscles are the muscles that can be controlled consciously, and are made up of cylindrical fibres. Generally, these muscles are attached to bones of the skeleton, thus called the skeletal muscles. Skeletal muscles are striated and are made up of multinucleate cells. Each cell is referred to as muscle fiber.