I don't know. It's pretty clear in USAVG that a lot of the Corps involved weren't pre-planned, but thrown together once the war begins (i.e. X Corps in Alaska). I think this is an artifact of GDW thinking that there had to be a Corps HQ for any conglomeration of two or more divisions. In the case of Alaska, since there just aren't any other assets to the Corps, I'm of the opinion that CG 10th Mountain got handed a second hat as CG X Corps and told to have fun.
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For that matter, I see 21 Reserve and Guard field artillery brigades, when 1-3 are expected to support each corps. I also note 8 active brigades, so that comes close to a planning total of ten corps.
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A portion of those were intended to provide flexibility to commanders above the Corps level to plus up firepower to units in the attack or defense that needed the extra hitting power.
In the Twilight War a lot of those extra divisions in theater that are tossed into made up Corps would likely have been theater reserves that were attached out to subordinate Corps to allow rotating other units out of the line to reconstitute, etc.