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.
Most trauma surgeons now do Emergency General Surgery and Critical Care as well as trauma. As a matter of fact there is no trauma fellowship or boards, only Added Qualifications in Critical Care for which there is a board. Fellowship is either 1 or 2 years depending on how academic or how much experience you want.