40th Reconnaissance Squadron (40th RS)
U.S. Army Air Force (USAAF), 5th Air Force (5th AF), 19th Bombardment Group (19th BG)

Background
On March 14, 1942 the 40th Reconnaissance Squadron (40th RS) was established by the War Department without formal constitution and activation in the U.S. Army Air Force (USAAF) assigned to the 19th Bombardment Group (19th BG). On April 22, 1942 redesignated 435th Bombardment Squadron (Heavy) "Kangaroo Squadron".

References
Combat Squadrons of the Air Force World War II (1982) pages 537 (40th Reconnaissance Squadron) [PDF pages 549]