Related Rule
United States of America
Practice Relating to Rule 115. Disposal of the Dead
The US Field Manual (1956) states that parties to the conflict “shall further ensure that the dead are honourably interred”. 
United States, Field Manual 27-10, The Law of Land Warfare, US Department of the Army, 18 July 1956, as modified by Change No. 1, 15 July 1976, § 218.
The US Operational Law Handbook (1993) provides: “The Parties must ensure proper burial.” 
United States, Operational Law Handbook, JA 422, Center for Law and Military Operations and International Law Division, The Judge Advocate General’s School, United States Army, Charlottesville, Virginia 22903-1781, 1993, p. Q-185.
The US Manual on Detainee Operations (2008) states:
Legal Considerations
a. As a subset of military operations, detainee operations must comply with the law of war during all armed conflicts, however such conflicts are characterized, and in all other military operations …
c. The four Geneva Conventions of 1949 are fully applicable as a matter of international law to all military operations that qualify as international armed conflicts … The principles reflected in these treaties are considered customary international law, binding on all nations during international armed conflict. Although often referred to collectively as the “Geneva Conventions,” the specific treaties are:
(2) [1949] Geneva Convention [II] … This convention … provides for burial at sea. 
United States, Manual on Detainee Operations, Joint Chiefs of Staff, 30 May 2008, pp. I-2–I-3.
The US Field Manual (1956) states that parties to the conflict “shall further ensure that the dead are … interred, if possible according to the rites of the religion to which they belonged”. 
United States, Field Manual 27-10, The Law of Land Warfare, US Department of the Army, 18 July 1956, as modified by Change No. 1, 15 July 1976, § 218; see also Operational Law Handbook (1993), p. Q-185.
The US Field Manual (1956) provides:
Bodies shall not be cremated except for imperative reasons of hygiene or for motives based on the religion of the deceased. In case of cremation, the circumstances and reasons for cremation shall be stated in detail in the death certificate or on the authenticated list of the dead. 
United States, Field Manual 27-10, The Law of Land Warfare, US Department of the Army, 18 July 1956, as modified by Change No. 1, 15 July 1976, § 218.
The US Air Force Pamphlet (1976) provides: “Cremation is permitted only for imperative reasons of hygiene or for motives based on the deceased’s religion.” 
United States, Air Force Pamphlet 110-31, International Law – The Conduct of Armed Conflict and Air Operations, US Department of the Air Force, 1976, § 12-2(a).
The US Operational Law Handbook (1993) provides: “Parties may cremate the dead only for hygienic or religious reasons.” 
United States, Operational Law Handbook, JA 422, Center for Law and Military Operations and International Law Division, The Judge Advocate General’s School, United States Army, Charlottesville, Virginia 22903-1781, 1993, p. Q-185.
The US Field Manual (1956) provides: “Parties to the conflict shall ensure burial or cremation of the dead, carried out individually as far as circumstances permit.” 
United States, Field Manual 27-10, The Law of Land Warfare, US Department of the Army, 18 July 1956, as modified by Change No. 1, 15 July 1976, § 218; see also Air Force Pamphlet 110-31, International Law – The Conduct of Armed Conflict and Air Operations, US Department of the Air Force, 1976, § 12-2(a).
The US Field Manual (1956) provides that the “graves [of the dead] are … grouped if possible according to the nationality of the deceased”. 
United States, Field Manual 27-10, The Law of Land Warfare, US Department of the Army, 18 July 1956, as modified by Change No. 1, 15 July 1976, § 218.
The US Field Manual (1956) provides that the graves of the dead “are respected [and] properly maintained”. 
United States, Field Manual 27-10, The Law of Land Warfare, US Department of the Army, 18 July 1956, as modified by Change No. 1, 15 July 1976, § 218.
The Annotated Supplement to the US Naval Handbook (1997) requires that “as soon as circumstances permit, arrangement be made to … protect and maintain such sites permanently”. 
United States, Annotated Supplement to the Commander’s Handbook on the Law of Naval Operations, prepared by the Oceans Law and Policy Department, Center for Naval Warfare Studies, Naval War College, Newport, Rhode Island, November 1997, § 11.4, footnote 19.
In 1987, the Deputy Legal Adviser of the US Department of State affirmed: “We support … the principle … to maintain [grave] sites permanently”. 
United States, Remarks of Michael J. Matheson, Deputy Legal Adviser, US Department of State, The Sixth Annual American Red Cross-Washington College of Law Conference on International Humanitarian Law: A Workshop on Customary International Law and the 1977 Protocols Additional to the 1949 Geneva Conventions, American University Journal of International Law and Policy, Vol. 2, 1987, p. 424.