Generally, you must include in gross income everything you receive in payment for personal services. In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options.
Internship comprises six months of medicine and six months of surgery. A minimum of two months and a maximum of three months may be spent in a sub-speciality, including emergency medicine, general practice, obstetrics & gynaecology, paediatrics, psychiatry, anaesthesia and radiology.
DARPA Internship Program. The DARPA Program is a fellowship opportunity conducted quarterly for a 90-day temporary duty. It exposes rising military officers to a unique organization whose mission is to rapidly develop imaginative, innovative, and often high-risk research ideas; offering significant technological impact that goes well beyond the normal evolutionary approach.