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”.
The US Operational Law Handbook (1993) provides: “The Parties must ensure proper burial.”
The US Manual on Detainee Operations (2008) states:
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)  Geneva Convention [II]
… This convention … provides for burial at sea.