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.
The Transplant Fellowship Program is certified by the American Society of Transplant Surgeons and is accredited for training in kidney, pancreas and liver transplantation. The duration of the fellowship is 24 months, typically running July 1st through June 30th of the following 2 years.