Part III. Die Installation Errors:
Transitional Reverse (Minor temporal mismatches):
1940 Jefferson nickel with reverse of 1938 or 1940
Definition: Subtle differences in design details can differentiate dies used in different years. Whether accidental or purposeful, obverse dies are sometimes mated with a reverse die meant for a previous or subsequent year. These are often called “transitional reverses”. Well-known examples include 1992(P) and 1992-D Lincoln cent obverses mated to a 1993 reverse.
Shown below is the reverse style found on 1938 nickels (left) and the reverse style found on 1940 nickels (right). The reverse of 1938 is often designated “Type 1” and shows poorly-defined stairs that are somewhat uneven. The reverse of 1940 is often designated “Type 2” and shows better-defined stairs with straight sides.
Nickels carrying the date 1939 can show either reverse and at least in one case, a 1940 proof nickel has been identified with a 1938 reverse.