The question is strangely worded. For anyone else reading this, it might make more sense to think of the question as, "What is inside of Clark Griswold's L-shaped gift to Mr. Shirley in Christmas Vacation?" As it's asked, it sounds like Mr. Shirley is giving the gift, when it's actually Clark's gift to Mr. Shirley. Anyway...
The idea is that it's an awkward but ambiguous shaped gift, so part of the humor lies in the fact that there's no way to know what's inside. In fact, the gift is so general and commonplace, that every other employee has given Mr. Shirley the same gift. You'll notice that all of the gifts on the counter behind Clark are the exact same ambiguous shape but with different wrapping paper.
It's a golf clup head cover.
Membership in the jelly of the month club.
There are some Christmas gift stands that are shaped like rectangular pyramids.
There are twenty four tracks on the 1989 Christmas Vacation Soundtrack. The first track is titled "Christmas Vacation", followed by "Take It Russ", "Hey, Santa Claus", "Clark's Remark", "The Spirit of Christmas", "Sh*tter Was Full", "Christmas Vacation Medley", "Aunt Bethany's Arrival", "Hallelujah Chorus", "Feeding The Dog", "Mele Kalikimaka", "Clark Explodes", "Here Comes Santa Claus", "Eddie's Gift", "Joy To The World", "H*ll's Threshold", "Christmas Vacation", "Rocket's Red Glare", "Filler", "Holiday Road", "Dancin' Across The USA", "Christmas Vacation", and finally "Radio Commercial".
What are your parents interests? Do they share a hobby or is there a sport they are both interested in? You should look at what they like to do when choosing a Christmas gift for them. You can also, if your budget allows, send them on a vacation to a new or old favorite vacation spot. If you think about your parents and their life style you are sure to come up with a wonderful idea for a Christmas gift.
Thompson Holidays is actually a travel site instead of an actual Christmas website. You are unable to purchase Christmas items from them. A vacation sounds like a great Christmas gift though.
A gift certificate for jelly of the month club
A widowed New York City architect and his daughter go on a Christmas vacation to Colorado where everyone in the town believes in him. The movie got 3 stars in 1986.
A Disney Christmas Gift was created in 1982.
The Gift of Christmas was created on 2002-10-08.
A Christmas gift.
Christmas Gift - album - was created on 2008-10-22.