The term is sometimes used in exclusive reference to Mexico and Guatemala .
Sometimes the term is used in exclusive reference to Mexico & Guatemala .

Are these two sentences paraphrases of each other?
yes

Section 141 ( a ) of the Internal Revenue Code stipulates that the term private activity bond meets any bond issued as part of an issue , which means :
Section 141 ( a ) of the Internal Revenue Code provides that the term private activity bond means any bond issued as part of an issue which meets :

Are these two sentences paraphrases of each other?
no

This species is often found towards the bottom of clear , warm water habitats with low currents .
This species is often found in the bottom of clear , warm water habitats with low currents .

Are these two sentences paraphrases of each other?
yes

In May 2012 , Dixon took over the role of The Captain in the revival of Cole Porter 's '' Anything Goes '' from actor Walter Charles .
In May 2012 , Dixon took over the role of captain in the revival of Walter Charles '' Anything Goes '' by the actor Cole Porter .

Are these two sentences paraphrases of each other?
no