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.
Four Seasons Internships are offered in 3-month, 6-month and 12-month durations. Each hotel or resort allows an intern to specialise in a division or department for an agreed upon period of time, with cross-exposure to other departments on a regular basis.