sta, research this clue, you may be able to work this misspelled noun.
Kahn, Douglas A. "'Gifts, Gafts and Gefts': The Income Tax Definition and Treatment of Private and Charitable 'Gifts' and a Principled Policy Justification for the Exclusion of Gifts from Income." J. H. Kahn, co-author. Notre Dame L. Rev. 78, no. 2 (2003): 441-526.
Regards.matt
PS
Did you hand reg this one recently?