It's a common '44 cent (~77 years old), but looks like it spent some time in the ground--perhaps periodically wet soil. In this condition, it would be considered 'cull'. Worth 2-3 cents.
I can't tell from your post but if you're thinking that it is a 1944 on a steel planchet, you would have to weigh it - it would be 2.70 grams instead of 3.11 - and then get a professional opinion. These have been faked by plating a normal copper 1944.
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