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iTunes: Sending iTunes Gifts - http://support.apple.com/en-us/HT201783 - "Learn how to send iTunes Gifts in the iTunes Store, iBooks Store, and App Store. In the iTunes Store, you can gift a dollar amount or books, audiobooks, music, movies, TV shows, or apps from your iPhone, iPod touch, iPad, Mac, or PC."
"When you purchase an iTunes Gift, you must have a valid credit card on file; you can't purchase an iTunes Gift with store credit. If you're using Family Sharing and Ask To Buy is enabled on your account, you can't purchase gifts. You can't redeem purchased gifts outside of the country of purchase. For example, an iTunes Gift purchased in France can't be redeemed in an iTunes Store outside of France. You can contact Apple Support to cancel an iTunes Gift up to two days before scheduled delivery."