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The line is from the 1986 Vietnam War movie Platoon, written and directed by Oliver Stone and starring Charlie Sheen, Willem Dafoe, Forest Whitaker, Tom Berenger, and the then unknown Johnny Depp. Platoon is a story based on Stone's own experience as a Vietnam War solider. The lead character, Chris Taylor (Charlie Sheen), is a college dropout and volunteered as a combat solider. The horrors and trials of warfare is detrimental. Taylor faces unmanageable cruelty and violence as the war progresses.
Each solider has a message on their helmet. The message on Taylor's helmet reads, "When I die bury me upside down so the whole world can kiss my ass."