You can elect to use a 52-53-week tax year if you keep your books and records and report your income and expenses on that basis. If you make this election, your 52-53-week tax year must always end on the same day of the week.
Forced Inhalation. Involved in the mechanics of breathing; The muscles involved in this type of breathing are the diaphragm, the external intercostal muscles, and the accessory respiratory muscles (activated when respiration increases significantly).
The Trapezius Muscle as a Breathing Muscle. The trapezius is an accessory breathing muscle. This means that it helps open up the small amount of breathing room in the upper chest area. For back and neck pain management, it is best not to rely on the trapezius alone, as this will produce shallow breathing.