Can I purchase an album as a gift for someone else?
Can I purchase an album in iTunes as a gift for someone else?
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Read this document about how to do that
Gift apps, music, movies, and more from Apple = Send a gift from the App Store, iTunes Store, Apple Books, and more - http://support.apple.com/HT201783 - "Found something special in the App Store, iTunes Store, or Apple Books? You can send it to a friend or family member. Or if you're not sure what to give, you can email a gift card."