This issue is a variant of Daredevil (Marvel, 1964 series) #273 [Direct]. There exist further variants.
[information taken from the STL Gallery and Roger Perez with permission from James Jobe]. Variant cover is a 1992 / 1993 J.C. Penney Marvel "Vintage Pack" reprint. All the issues in the J.C. Penney MVP set have common identifying characteristics. The most obvious is that all have a swinging Spider-Man in the UPC. There is also a blank under the issue number in the price box where the regular edition has the UK price. Secondly, the indicia clearly states "Second Printing" at the end. Lastly, they all have the same ads from 1992 and back cover which differ from the original printings. The back cover has an X-Men card ad with Wolverine bursting out of it.