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The obverse (front) side of the coin depicts abraham lincoln, the 16 th president of the united states, while the reverse (back) side depicts the lincoln memorial. Webthere is a very rare variety for this year, where the letters “am” in “america” are almost touching, as opposed to being fairly separated. Get the value, history, pictures, and more from apmex. Webnov 10, 2022 · the 1992 penny is valuable when it is rare or in superb condition. The value astronomically increases when the penny is both rare and in good condition.