Given, abc is a three-digit number.
Then, abc = 100a + 10b + c
and cba = 100c + 10b + a
∴ abc - cba = (100a + 10b + c) - (100c + 10b + a)
= 100a - a + 10b - 10b + c - 100c
= 99a - 99c = 99 (a - c)
⇒ abc - cba is divisible by 99.
⇒ abc - cba is divisible by 9, 11, 33, but it is not divisible by 18.