القاعدة ذات الصلة
Islamic Republic of Iran
Practice Relating to Rule 115. Disposal of the Dead
According to the Report on the Practice of the Islamic Republic of Iran, it is the opinio juris of the Islamic Republic of Iran, based on practice during the Iran–Iraq War, that, where dead combatants cannot be returned to the relevant party, they should be buried. 
Report on the Practice of the Islamic Republic of Iran, 1997, Chapter 5.1, referring to Statement by the Iranian Minister of Foreign Affairs, 15 November 1980 and Military Communiqué No. 2176, 27 July 1985.