What Is Meant by the Term "Double Taxation" as Applied

What is meant by the term "double taxation" as applied to the corporate form of business organization?

A) Corporate income as taxed at twice the rate of partnership income.
B) Corporate income is taxed,and then corporate dividends are taxed as well.
C) Corporations pay both Federal income tax and state income tax on their earnings.
D) Corporations pay both income tax and sales taxes on their goods.