| § 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 Repealed.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, |