Corporations, as a separate legal entity, are subject to corporate taxes. additionally, the stockholders in corporations are subjected to income taxes on the sale of stocks and income from dividends. this peculiar tax situation that corporations face is called
a) "flat tax."
b) "double taxation."
c) "itemized deductions."
d) "progressive income tax."

B. double taxation.  

Explanation:

Double taxation refers to the income tax paid by the person twice for the same source of income. It is widely famous for the international trading system for the investment in two countries.

The stockholders in corporations are subjected to income taxes on the sale of stocks and income from dividends in a corporation, in this situation the corporation is experiencing the double taxation system.

First the tax is paid on corporate system then again tax is deducted when it is provided to the stakeholders.  

pepin the short[a] (german: pippin der kurze, french: pépin le bref, c. 714 – 24 september 768) was the king of the franks from 751 until his death. he was the first of the carolingians to become king.[b][2]

the younger son of the frankish prince charles martel and his wife rotrude, pepin's upbringing was distinguished by the ecclesiastical education he had received from the monks of st. denis. succeeding his father as the mayor of the palace in 741, pepin reigned over francia jointly with his elder brother carloman. pepin ruled in neustria, burgundy, and provence, while his brother carloman established himself in austrasia, alemannia and thuringia. the brothers were active in suppressing revolts led by the bavarians, aquitanians, saxons, and the alemanni in the early years of their reign. in 743, they ended the frankish interregnum by choosing childeric iii, who was to be the last merovingian monarch, as figurehead king of the franks.