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.
Medical students apply to and complete a general surgery residency program (5 clinical years), consisting of clinical rotations through the various surgical disciplines. Many academic-based training programs either encourage or require one or two years of academic research (6-7 years general surgery training).During the fourth general surgery clinical training year, residents apply for a residency position in cardiothoracic surgery.Clinical training in cardiothoracic surgery varies between 2 and 3 years in length.uring the fourth general surgery clinical training year, residents apply for a residency position in cardiothoracic surgery. Clinical training in cardiothoracic surgery varies between 2 and 3 years in length.