What Is Meant by the Term "Double Taxation

What is meant by the term "double taxation?"

A) Corporations must pay income taxes on their net income,and their stockholders must pay income taxes on their dividends.
B) In a partnership,both partners are required to claim their share of net income on their tax returns.
C) A sole proprietorship must pay income taxes on its net income and the owner is also required to pay income taxes on withdrawals.
D) A sole proprietorship must pay income taxes to both the state government and the federal government.