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).
accessory muscles of respiration-in labored breathing, the use of muscles other than the diaphragm and intercostals. the sternocleidomastoid, spinal, neck, and abdominal muscles and even the platysma, may be used. their use is a sign of an abnormal or labored breathing pattern.