Related Rule
United States of America
Practice Relating to Rule 116. Accounting for the Dead
Section D. Identification of the dead after disposal
The US Field Manual (1956) provides that the belligerents “shall organize at the commencement of hostilities an Official Graves Registration Service, to allow subsequent exhumations and to ensure the identification of bodies, whatever the site of the graves, and the possible transportation to the home country”. 
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.