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.
IULM University aims to set up internships lasting for periods of between a minimum of two months and a maximum of six. Any extensions are taken into consideration towards the end of the internship, as long as the total period of time does not exceed twelve months for university students and six months for Master's students.