MCRP 12-10B.1, page 139

Retention of personal items is considered looting and is, therefore, punishable by the Uniform Code of Military Justice (UCMJ). (3) When operating under NBC conditions, the bodies of deceased personnel should be decontaminated before removal from contaminated areas to prevent further contamination and casualties. (4) Care must be exercised when handling deceased personnel. Improper handling of deceased personnel can result in a significant decrease in unit and civilian morale. 5105. Personnel Services. Timely and accurate personnel services are just as important during combat in built-up areas as in any other operation. a. The S-1 plans for all personnel services that support and sustain the morale and fighting spirit of the battalion. Among the most important of these services are: Replacement operations Strength accounting Casualty reporting. These functions allow the commander to maintain accountability of his/her forces and to redistribute personnel or change taskings for subordinate units to maintain combat power and tempo. MCWP 3-35 .3 5-6