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.
Federal Bureau of Investigation (FBI) The Honors Internship Program and the Volunteer Internship Program applications are expected to open in October 2016 and close at the end of November 2016 for positions in the Summer of 2017. Check the FBI internship page for more details.