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.
Nurse Anesthesia Program (ANES) The Nurse Anesthesia program is a 27-month, full-time, front-loaded program that includes a clinical anesthesia residency. The first year curriculum is devoted to advanced science courses, graduate core courses and specialty courses which form the basis for advanced specialty concepts later in the program.