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.
During their fifth clinical year, general surgery residents rotate for eight or nine months at The Johns Hopkins Hospital and for two to three months at Johns Hopkins Bayview Medical Center. Rotations include additional training in trauma surgery, complex hepato-pancreatico-biliary surgery, surgical oncology and complex laparoscopic surgery. Operative Experience. In recent years, our general surgery residents have performed approximately 1,000 operations at the end of five clinical years.