As Capt Cliff said, you can not form divisions until October 1861 both the USA and for the CSA. From this date, the USA can build 60 divisions and the CSA 30.
Corps until March 1862.
[color="Navy"][font="Georgia"]"Mi grandeza no reside en no haber caído nunca, sino en haberme levantado siempre". Napoleón Bonaparte.[/font][/color]