Answer: corporations.

**Explanation:** Double taxation is a significant concern for owners of corporations. In most jurisdictions, corporations are taxed directly on their profits. Additionally, shareholders are often subject to a separate tax on dividends received, leading to the double taxation of corporate profits. This is a distinguishing feature of corporations compared to other business structures. - **Option A (Corporations):** Correct, as double taxation is a characteristic of corporations. - **Option B (Limited Partnerships):** Incorrect, because profits in limited partnerships are taxed only at the personal level, avoiding double taxation. - **Option C (General Partnerships):** Incorrect, as general partnerships also tax profits solely at the personal level, similar to limited partnerships.

Author: LeetQuiz Editorial Team