Individuals may also file under Chapter 7 or Chapter 11. For additional tax information on bankruptcy, refer to Publication 908, Bankruptcy Tax Guide and Publication 5082, What You Should Know about Chapter 13 Bankruptcy and Delinquent Returns (PDF).
In most cases the anvil is used as a forging tool. Before the advent of modern welding technology, it was a primary tool of metal workers. The great majority of modern anvils are made of cast or forged steel (the latter is stronger) that has been heat treated.
Cheap anvils made from inferior steel or cast iron, which are unsuitable for serious use, have been derisively referred to as ASOs, or anvil shaped objects. Amateur smiths have used a piece of railroad rail as a makeshift anvil.