41. They do not arise from innocent mistakes caused by the complexity of the Internal Revenue Code . 42. The IRS issues a DL based on the plan s terms meeting Internal Revenue Code requirements. 43. Section 104 of the Internal Revenue Code generally excludes from taxes payments to settle personal injury claims. 44. We saw this as addressing a situation that the Internal Revenue Code could not have possibly anticipated, 45. "The correct response is to fix the internal revenue code , " she said. 46. LIFO accounting is permitted in the United States subject to section 472 of the Internal Revenue Code . 47. Amendments to the Internal Revenue Code in 1974 established the matching fund program for Presidential primary campaigns. 48. The Internal Revenue Code does not appear to require REMICs to have a class of regular interests. 49. Internal Revenue Code Sections 408 and 4975 prohibit Disqualified Persons from engaging in certain types of transactions. 50. Internal Revenue Code requirements state that the approved precious metals must be stored in a specific manner.