Which of the following is a disadvantage of a corporation when compared to a partnership?

When comparing a corporation to a partnership, one disadvantage of a corporation is that it is subject to double taxation. This occurs because a corporation pays taxes on its income, and then when profits are distributed to stockholders as dividends, those dividends are taxed again on the stockholders’ personal tax returns. In contrast, partnerships typically enjoy pass-through taxation, meaning the income is only taxed at the individual partners’ tax rates, avoiding this double taxation issue.