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FM 3-0

2-62. Divisions are the tactical units of execution for a corps. A division’s primary role is as a tactical headquarters commanding brigades in decisive action. A division combines offensive, defensive, and either stability or defense support of civil authorities tasks in an AO assigned by its higher headquarters, normally a corps. It task-organizes its subordinate forces to accomplish its mission. During large-scale combat operations, a division operates as a formation and not only as a headquarters. The corps commander determines the number and types of BCTs necessary for the divisions to accomplish their respective missions. Divisions have operational and administrative responsibilities.
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