¡± 177. Conduct during hoisting, lowering or passing of flag
During the ceremony of hoisting or lowering the flag or when the flag is passing in a
parade or
in review, all persons present except those in uniform should face the flag and stand at
attention
with the right hand over the heart. Those present in uniform should render the military
salute.
When not in uniform, men should remove their headdress with their right hand and hold it
at the
left shoulder, the hand being over the heart. Aliens should stand at attention. The salute
to the
flag in a moving column should be rendered at the moment the flag passes.
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(Material above downloaded from http://www.law.cornell.edu/uscode/36/177.html)