Are fees from IVF, Invetro, tax deductions?

Yes, assuming that you qualify for deductions for medical costs - that is, you itemize your deductions and your out of packet medical costs exceed 7.5% of AGI. From Pub 502, available at:

Publication 502 (2008), Medical and Dental Expenses (http://www.irs.gov/publications/p502/ar02.html#en_US_publink100014820)

You can include in medical expenses the cost of the following procedures to overcome an inability to have children.

Procedures such as in vitro fertilization (including temporary storage of eggs or sperm).
Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children