Is this a D over D over D? It even looks as if one of the D's is a mirror image.. I know it's hard to tell with that gunk over it, but hopefully it's recognizable until I clean it then we can be sure. PS any tips on how to clean it?
As you may know this year and from 1982 on the Lincoln Cent was made with zinc as the core and plated with copper. Corrosion has been a problem and will continue to be a problem. Once the plating has been compromised it will corrode. That is the problem with your coin.
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