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 1.3 ounce serving of Baileys (about what you'd get from the average shot glass) contains 327 calories, 13 grams of fat, and 25 grams of carbohydrates (20 grams of which is sugar)