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This penny is known as the Lincoln Wheat Cent and it was minted in Philadelphia, Denver and San Francisco. According to USA Coin Book, here are the values:

Philadelphia (no mint mark): It is worth about $0.18 in good condition up to about $7.60 in MS60 mint condition. MS63 choice uncirculated grade can fetch $17 or so.

Denver (small "D" mint mark): It is worth about $0.23 in good condition up to about $66 in MS60 mint condition. MS63 choice uncirculated grade is worth about $117.

San Francisco (small "S" mint mark): It is worth about $5.52 in good condition up to about $141 in MS60 mint condition. MS63 choice uncirculated grade can bring in up to $285.

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Q: What is the value of a 1926 US 1 cent coin?
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