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).
Diaphragmâs Role in Breathing. When the diaphragm contracts and moves lower, the chest cavity enlarges, reducing the pressure inside the lungs. To equalize the pressure, air enters the lungs. When the diaphragm relaxes and moves back up, the elasticity of the lungs and chest wall pushes air out of the lungs. The lungs have no skeletal muscles of their own. The work of breathing is done by the diaphragm, the muscles between the ribs (intercostal muscles), the muscles in the neck, and the abdominal muscles.