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).
Breathing Mechanism Breathing consists of two phases, inspiration and expiration. During inspiration, the diaphragm and the intercostal muscles contract. The diaphragm moves downwards increasing the volume of the thoracic (chest) cavity, and the intercostal muscles pull the ribs up expanding the rib cage and further increasing this volume.