research services include Bureau of National Affairs(BNA), Commerce Clearing House (CCH), Research Institute of America (RIA), LexisNexis, Tax Analysts and Kleinrock. All provide access to primary tax law sources (Internal Revenue Code, Treasury regulations, rulings and cases). a) How many states do not have a state individual income tax? b) How many states tax only interest and dividends for individuals? c) What is the top marginal individual income tax rate in Oregon? d) Of those that do impose an income tax, which state's top marginal rate is lowest