- § 501. Collection and publication; facts required; deteriorated tobacco
- § 502. Standards for classification; returns and blanks
- § 503. Reports; necessity; by whom made; penalties
- § 504. “Person” defined
- § 505. Access to internal-revenue records
- § 506. Returns under oath; administration
- § 507. Limitation on use of statistical information
- § 508. Separability
- § 509. Repealed. Pub. L. 104–127, title II, § 262, Apr. 4, 1996, 110 Stat. 973