Originally Posted by iseloid:
“How do you gift?”
To send an iTunes Gift:
In iTunes, click iTunes Store in the Source list.
Find a song, album, audiobook, video, or app that you want to give to someone.
Click the arrow to the right of the Buy button; in the resulting menu, choose the Gift option.
Once you've clicked Gift, you'll either be asked to sign in with your account name and password, or you'll see a "Give a Gift" page. You'll need to fill in your recipient's (and your) details, such as names, email addresses, and a personal message. It doesn't matter which screen you get first, you will get both.
Once you've successfully signed in and completed the gift form, you'll be brought to a page to review your purchase and confirm it.
It's a bit complicated to explain, so I've found this from the Itunes page.