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1940 Lincoln cent with 180-degree rotation.
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I am aware of a 1940S with a 129 degree rotation. If this is a 1940P, then I have not heard of it before. The link below lists the known rotated reverse dies for the Lincoln cents. There is always the possibility of a new one being found as this is not a common thing to search for.
http://www.lincolncentresource.com/E...tatedDies.htmlBob Piazza
Lincoln Cent Attributer
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