1960 D 1c SD Die Gouge?

Cool finds! One of the first things that popped into my head was the tilted die clashes and wondered if it might be the inside of the U but don't think so. We know the Lincoln cents have typical weak areas in the design that are common to chip and crack and this is not one of them but what we also know is heavy polishing (usually due to clashing) also creates these weaknesses that cause cracking and chipping. All this being said, with the commonality of the tilted die clashes and the heavy abrading involved with the small date, I could see this being indirectly related. So yeah, I agree with a die chip.

I skimmed through the tilted die clashes but saw no examples that had the chip like yours.

LINK https://www.maddieclashes.com/1960-...d-die-files/