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Symptom: 'Internal Server Error' on new install of Drupal. Removing .htaccess file solves the problem.

The .htaccess file is the only thing in Drupal that can cause an
'Internal Server Error (500)'. This is most likely caused by a
misconfigured or restricted Apache configuration (Some hosts don't
allow PHP directives in .htaccess).

Solution:

1. Reconfigure Apache if possible.
2. Delete .htaccess file. It is not required but it is recommended. rewrite rules will have to be added by Apache admin if you want to use clean URLs
3. Add the following code to the top of the .htaccess file. Some
hosts may not allow this 'Override'. It over rides the Apache config
settings. Requires AllowOverride directive be set in Apache conf file.

AllowOverride All