Ron Guth: 1960 Cents from both the Philadelphia and Denver Mints can be found with Large and Small Dates. The differences are somewhat subtle, but once learned, can be used to identify the different varieties by sight. The most obviois difference is the shape of the 6. On the Small Date, the 6 seems thicker and the portion of the 6 above the loop is much shorter than it is on the Large Date. Also, when an imaginary line is drawn across the top of the 1 and the 0, the line cuts across the top of the 9 on the Large Date, and more of the 6 appears above the line (see diagram above).
Both varieties are common, though superb examples are rare. For instance, the finest 1960-D Large Date Cents certified by PCGS as of October 2011 were only two MS67RD examples.
In 1960 the U.S. Mint struck a Small and Large Date Lincoln cent. For the Denver Mint the Large Date Lincoln cents are difficult to locate in grades of MS66 and higher. In MS67 it is very scarce with about 15 known and none being finer.