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.
This differs from one country to another. The minimum is usually 3-4 years, and it is usually 6 years for those who opt to do a combined M.D. + specialty training in OMFS. In the US, Maxillofacial surgeons have to do 4 years of dental school, then 4 or 6 years for OMFS, depending on the program (2 extra years in general surgery and med school). Many surgeons later choose doing extra fellowships in plastic surgery, or other disciplines which are closely related to their field of work.