This is a 1974-S 40% silver Eisenhower uncirculated dollar in original mint packaging. Uncirculated coins are what the name implies, new coins made for commerce which have not been handled by the public.
The 40% silver uncirculated Eisenhower dollars were struck only six years (five dates), even though the series lasted for eight. They were packed and ordered separately from the rest of the coins for those years. The dollars made in 1975 were dated 1976, but had a thicker lettering most obvious on the R in "Dollar", which has a straight leg.
Uncirculated and proof sets and dollar coins have always been popular gifts for birthdays and anniversaries.
