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<script language='javascript'>
function toggle (abc123)
{
    if (document.getElementById(abc123).style.display == 'none')
    {
        document.getElementById(abc123).style.display = "";
    }
    else
    {
        document.getElementById(abc123).style.display = "none";
    }
}
</script>

<a href="javascript: void(0);" onclick="toggle('abc123'); return false;">Link zum togglen</a><br />
<dd id="abc123" style='display:none'>Element, das ausklappt<br /><br /></dd>