John B. Wilson, Maneuver and Firepower: The Evolution of Divisions and Separate Brigades (1998)
“ To fill the task force, the War Department deferred reorganizing and filling the 97th Infantry Division, the last of the Organized Reserve divisions to enter active military service, and reduced three partially trained divisions to less than 50 percent of their authorized strengths. To avoid stripping divisions again and disturbing their training, the War Department designated the 76th and 78th Infantry Divisions as replacement units to receive, train, and hold men until needed. ”
