TexasCHLforum.com

On the 4473, the very first item in the checkoff section 11 asks

a. Are you the actual transferee/buyer of the firearm(s) listed on this form? Warning: You are not the actual buyer if you are
acquiring the firearm(s) on behalf of another person. If you are not the actual buyer, the dealer cannot transfer the firearm(s)
to you. (See Instructions for Question II.a.) Exception: If you are picking up a repaired firearm for another person, you are not
required to answer II.a. and may proceed to question II.b.

If you buy the gun with your money, and then really gift it to someone else, that is not a straw sale. If soneone gives you his money for a firearm, and you buy the gun, then give the gun to the person who gave you the money, that IS a straw sale.