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 aspiring physicians and surgeons must complete an undergraduate degree, followed by 4 years of medical school and a 3-7 year internship and/or residency. The length of residency depends on specialization, which in the field of pediatrics, could reach 7 years. Afterward, a license must be obtained.