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.
In this case, you can still claim your child as a deduction if your spouse agrees. Some couples alternate the years they claim a child. The custodial parent must complete Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent, and you must file this form with your tax return.hough in many jurisdictions an 18-year-old is considered an adult, IRS rules stipulate that you can claim a deduction for your child as long as she is younger than 19 at the end of the year.