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Insignia on Shirt. When the olive-drab or khaki shirt is worn without the coat, insignia is worn on the collar and on the shoulder loop. (Par. 44, AR 600-40.)
On the collar, all officers except general officers of the line, on the right side, one inch from the end, the letters "U.S."; on the left side, one inch from the end, metal insignia indicating arm, service, bureau, etc. (It is standard practice to center the insignia on the shirt.)
The insignia authorized for warrant officers and enlisted men while students at an officer-candidate school will be worn on the left pocket.
Shoulder loop insignia is worn as stated below when the shirt is worn without the coat.

Shoulder loop Insignia. On each shoulder loop of the service coat, the long overcoat, the short overcoat, the raincoat, the field jacket, and the olive-drab shirt when worn without the coat, and on each shoulder of work clothing and of aviators' outside suits or coats, metal or embroidered insignia of grade will be worn as follows (Par. 45, AR 600-40): Second lieutenants and first lieutenants wear the bar in the middle of the loop parallel to and 5/8 inch from sleeve end of loop. Captains place the bars in a similar manner with the lower bar parallel to and 5/8 inch from sleeve end of loop. Majors and lieutenant colonels place the leaves, point up, in middle of loop, stem of leaf 5/8 inch from sleeve end of loop. The eagle worn by a colonel is placed in the middle of the loop, head up, beak to the front, talons 5/8 inch from sleeve end of loop. Brigadier generals place the star, point up, in the center of loop. Major generals place the center of the two stars, points up, 2 1/4 inches apart, the stars equidistant from the sleeve end of the loop and the outer edge of the button. Lieutenant generals place the three stars, points up, equidistant each from the other. Generals place the four stars, points up, equidistant one from the other.
When an officer wears the work uniform, insignia is worn as prescribed for the olive-drab shirt.

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