as otherwise provided by the Secretary, the term parent shall have the same meaning as when used in section 152(c)(4). (5) Treatment of temporary absences Except as provided in regulations or other guidance issued by the Secretary, for purposes of this subsection— (A) In general In the case of any individual’s temporary absence from such individual’s principal place of abode, each day composing the temporary absence shall— (i) be treated as a day at such individual’s principal place of abode, (ii) be treated as satisfying the care requirement described in paragraph (1)(C) for each day described in clause (i), and (iii) not be treated as a day at any other location. (B) Temporary absence For purposes of subparagraph (A), an absence shall be treated as temporary if— (i) the individual would have resided at the place of abode but for the absence, and (ii) under the facts and circumstances, it is reasonable to assume that the individual will return to reside at the place of abode. (6) Special rule for divorced parents, etc Rules similar to the rules section 152(e) shall apply for purposes of this subsection. (7) Eligibility determined on basis of presumptive eligibility (A) In general If a period of presumptive eligibility is established under section 7527B(c) for any individual with respect to any taxpayer— (i) such individual shall be treated as the specified child of such taxpayer for any month in such period of presumptive eligibility, and (ii) such individual shall not be treated as the specified child of any other taxpayer with respect to whom a period of presumptive eligibility has not been established for any such month. (B) Ability of credit claimants to establish presumptive eligibility Nothing in section 7527B(c) shall be interpreted to preclude a taxpayer from establishing a period of presumptive eligibility (including any such period described in section 7527B(c)(2)(D)) with respect to any specified child for purposes of this section solely because such taxpayer affirmatively elects not to receive