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.
A muscle may act ordinarily either under the control of the will or without conscious control. Muscles that can be controlled at will are referred to as voluntary muscles. Those that are not under the control of the will (volition) are called involuntary muscles. Examples of involuntary muscles are the smooth muscles, which are muscles lacking striations when viewed under a microscope. This is why involuntary muscles are sometimes called non-striated or un-striped muscles.