1: Introduction to the 1940 Wheat Penny, a rare and valuable coin worth 100 million USD.

2: History of the 1940 Wheat Penny and why it is so sought after by collectors.

3: Factors that determine the value of the 1940 Wheat Penny, such as rarity and condition.

4: Tips for identifying a genuine 1940 Wheat Penny to avoid counterfeits.

5: Benefits of owning a 1940 Wheat Penny in your collection, including its potential for appreciation.

6: The significance of the 1940 Wheat Penny in numismatic history and its impact on coin collecting.

7: Investment potential of the 1940 Wheat Penny and how it can diversify your portfolio.

8: Where to buy and sell 1940 Wheat Pennies to maximize your investment.

9: Conclusion on the value and importance of the 1940 Wheat Penny in the numismatic world.