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Part $1$

What is the process of double taxation for the stockholders in a C$$ corporation?

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Part $1$

A$.$

The corporation is taxed on the profits it$$ makes, and the owners are taxed when this profit is distributed to them.

B$.$

The corporation must pay taxes on any profits it$$ makes, and the capital raised by the sale of shares is also subject to taxation.

C$.$

Their shares are taxed when they are both bought and sold.

D$.$

The owners of a corporation are taxed when they receive dividend payments and when they make a profit from the sale of shares.