It is illegal to give out a iTunes gift card codes; to get these
codes you must purchase an iTunes gift card.
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there is no such thing of a you tunes gift card. it is called an
itunes (notice how there is no space in itunes) gift card.
an itunes gift card is for buying music off of the itunes store
for your ipod.
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The lowest iTunes gift card is 20$
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The amount you buy for that card is the amount that is in that
iTunes Gift Card. You must activate it through the iTunes Store
(there is a redeem gift card option towards the top right portion
of the iTunes Store home page).