In Brief: Apr. 3, 2000

BUTT OUT If you're contemplating quitting smoking, the IRS offers an incentive--should your health not be enough of one--to do so. If you itemize your deductions and pay for a program that helps you stop smoking, the IRS lets you deduct the cost. Smoking-cessation programs can range from $30 to $350 depending on the treatment. But if you choose a patch or nicotine gum, you're outta luck--no deductions for over-the-counter meds. Kicked the habit in the past three years? You could still get a refund by filing an amended tax return.

FEE FOES Remember the war against bank ATM charges that...

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