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.
How to Match in Plastic Surgery. Since 2009, all plastic surgery independent residency positions are 3 years long and integrated positions are 6. This replaces a prior option of 2 and 5 years, respectively. Some programs incorporate a mandatory extra research year. As of the 2016 match cycle, there are 69 integrated plastic surgery programs with 152 positions.