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The structure of the United States Army is complex, and can be interpreted in several different ways: active/reserve, operational/administrative, and branches/functional areas.
From time to time the Department of the Army issues Department of the Army General Orders. In addition to base closures, unit citations, certain awards such as the Medal of Honor and Legion of Merit, they may concern the creation of JROTC units and structural changes to the Army. These are listed by year on the Army Publishing Directorate's website.
This page aims to portray the current overall structure of the US Army.