1. Which of the following is a characteristic of specific to corporations? A. Double taxation B. Mutual agency C. Unlimited liability D. One or more owners; 2. A stock dividend: A. decreases Common Stock. B. increases Total Equity. C. decreases Total Equity. D. decreases Retained Earnings. Solution 1 Double taxation is a characteristic of specific to corporations. Option A is correct 2 A stock dividend decreases Retained Earnings. Option D is correct.