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.
In Iraq, after graduation from a 6 years medical program, graduates start their internship in hospitals. The medical intern must finish a period of 3 months in each of the specialities of internal medicine, obstetrics and gynaecology, surgery, psychiatry and pediatrics.