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.
Flavored rums, like Bacardi O, often have a lower proof, but the calorie count is driven up by the ingredients used to flavor it. A 1.5-ounce shot of Bacardi O contains 100 calories.