Purity: Nakedness of the Corpse During Ghusl by the Same Gender

Practical Laws of Islam as per the teachings of Ayatullah Sistani

Ruling 550:

If a corpse and the person giving ghusl to it are both male or both are female, it is permitted for the corpse to be naked, except for the private parts. However, it is better to give it ghusl from under a cover.

-Ayatullah Sistani, Practical Laws of Islam, Purification (Taharah)