Well, if "Ol' Uncle Tabby" here won't answer 'Burg's previous question, I suppose I'll take a stab at it.
Now, I won't pretend to actually know the "true" answer here, but if it were my job to put a toetag on a toe-less man...
The nose.
Though it would probably be more logical to put it on a thumb, wouldn't it?
Mmmmm nope. I'd go for the nose.
Well, then again, it depends on just how much of the body is missing on the corpse. You gotta have the tag somewhere easily readable from the bottom-end, so maybe the stump of the foot? Assuming the dead bloke still has one. Or the stump of a leg. Or...
Thank you Mr. F you are a credit to the Americelts:D
Actually, I was effin around & just wanted to be creepy, but I did go into Mental Marburg mode & learned that in the absence of toes, they would tag a finger on the left side of the body...but come to find out, they don't even use toetags anymore...they use barcode stickers now. Go figure:)