[[*gʰeud-]]
I am not able to add links with the idiosyncratic way you have your talk page set up, though I have tried again and again to do so. On Google Books, the source "Encyclopedia of Indo-European Culture" by Douglas Q. Adams contains "*gudóm" (intestine) as well as "*gut-r" meaning "throat," "*gutr" meaning "gullet, and other related terms. "*gheu" is given as meaning "pour." They seem like completely different words. I do recommend our re-examining the assignation of "*gheu" to the etymology of gut pending the creation of gudóm.
Pokorny says "gut" comes from *ǵhewd; see http://indo-european.info/pokorny-etymological-dictionary/whnjs.htm.
Sorry, the proper link is http://indo-european.info/pokorny-etymological-dictionary/%C4%9Dheu.htm. You can include links by just pasting the raw link, without adding brackets or anything.