Assuming you want the readers on the screen to know that they are, just disabled, I would use a button or link, for example:
<button disabled>Section name</button> <a href="#" role="button" aria-disabled="true">Section name</a>
This would be good for a set of show / hide areas that are controlled by some external logic.
After inclusion, you should also consider some attributes so that people know how this works:
<a href="#" role="button" aria-pressed="false">Section name</a> <div aria-expanded="false">Content to show</div>
When choosing:
<a href="#" role="button" aria-pressed="true">Section name</a> <div aria-expanded="true">Content to show</div>
On the other hand, if it is an accordion (one at a time), then I would use the accordion here: http://whatsock.com/tsg/
You may not want to use this structure, but just read the notes for accordions to better understand it.
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