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.
Residencies are where doctors get their training in a specialty, with graduated responsibilities as the program proceeds. At 3 years, the family practice residency is one of the shortest; a surgery residency typically lasts 5 years, a neurosurgery residency 7 years.