This effectively shifts the income tax liability from the entity earning the income to those who have a beneficial interest in it. The Schedule K-1 is the form that reports the amounts that are passed through to each party that has an interest in the entity.
Jack Daniel's Black Label Tennessee Whiskey has no carbohydrates (sugar or starch), gluten, fats, or cholesterol, as these are removed in the distilling process. One fluid ounce of Jack Daniel's contains approximately 65 calories.
A 1 oz shot of Captain Morgan has about 60 calories, according to the Drinks Mixer website. That compares to 69 calories per shot in other brands of spiced rum and in dark rum.