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SUBTRACTION. The act of withholding or detaining anything unlawfully.

A Law Dictionary, Adapted to the Constitution and Laws of the United States. By John Bouvier. Published 1856.
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Rewrite the digits in descending order as the minuend, and in ascending order as the subtrahend.
Fuchs et al., 2003): Sums to 18, Minuends to 12, and Minuends to 18.
So, just as it does today, utilizing the current law basis as the minuend in the computation of loss would prevent the taxpayer from having a second opportunity to receive the tax benefit of unclaimed allowable depreciation deductions in the form of a tax loss whether or not they provided tax benefits.
Subtraction problem with drawings and the unknown in the minuend.
One of the most common errors students make with number operations relate to the subtraction of one number from the other where one of the digits in the subtrahend is larger than the corresponding digit in the minuend (see Young & Shea, 1981).
1585 Minuend - 742 Subtrahend 843 Difference Trading (Borrowing)
Figure 2 Subtraction strategies that the students used Subtraction Strategies Our Interpretations and Descriptions Counting Back Beginning with the minuend, count back the number you are subtracting; we would see 9 - 3 and think, "9 ...
As the student types the minuend of a subtraction problem, boxes on the number line automatically turn yellow to represent the quantity; as the student types the subtrahend, black Xs are drawn through yellow boxes to represent the removal of that quantity.
9.825 Minuend - 5.450 Subtrahend 4.375 Difference Note that the decimal point in the difference goes under the decimal point in the minuend and subtrahend.
The player with four cards subtracts the three-digit number, or subtrahend, from the four-digit number, or minuend. If the answer is odd, the player with four cards wins a point.
This rule, however, does not help teachers understand the changes made to the minuend or the subtrahend.
To solve the same problem, 34 -- 18, using equal addition, an equivalent problem is created by adding the same number to the minuend and subtrahend.