A child is subject to the same tax rules as any other business owner. (fidelity.com)
The same tax rules for IRAs (and the limits on annual contributions) apply to traditional or Roth IRA savings accounts. (mybanktracker.com)
Most investments (stocks, bonds, mutual funds) are subject to the same tax rules, but owning individual stocks provides additional tax - loss selling opportunities. (freemoneyfinance.com)