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.
Neurology residency is typically 4 years long: 1 year of internal medicine (internship) and 3 years of neurology (residency). Some programs accept students into internship and residency at the same time; others only accept students into residency and they have to find a separate internship.