Valeric acid appears similar in structure to GHB and the neurotransmitter GABA in that it is a short-chain carboxylic acid, although it lacks the alcohol and amine functional groups that contribute to the biological activities of GHB and GABA, respectively.t is found naturally in the perennial flowering plant valerian (Valeriana officinalis), from which it gets its name. Its primary use is in the synthesis of its esters. Volatile esters of valeric acid tend to have pleasant odors and are used in perfumes and cosmetics.
You can only claim a tax credit for tuition costs if you claim your child as a dependent. These tax breaks include the American Opportunity Tax Credit and the Lifetime Learning Credit. If you do not claim your child as a dependent, you cannot claim the tax credit.
If you and the child's parent are divorced, you may be entitled to claim the deduction even if your divorce agreement doesn't allow you to claim the child as a dependent for the year. If both parents pay for nursery school or other child care expenses, only the custodial parent is entitled to the credit. For tax purposes, the custodial parent is the parent with whom the child lived the greater number of nights in a year. A non-custodial parent is never eligible to claim the child care credit.