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.
Residents generally spend between three and eight years training in their specialty. Those planning to be pediatric surgeons usually spend approximately five years in a general surgical residency and an additional two years in a fellowship specializing in children's surgery.hose planning to be pediatric surgeons usually spend approximately five years in a general surgical residency and an additional two years in a fellowship specializing in children's surgery.