A tax credit can reduce or eliminate your federal tax obligation. One such credit is the unified tax credit, so named because federal gift and estate taxes are integrated into one unified tax system. The extent of the benefit provided by the unified tax credit depends on the tax year in which you intend to use the credit.
No, alcohol is considered a different class of chemicals than carbohydrates, even though alcohol can be derived from carbohydrates.
From a pure calorie standpoint, a gram of alcohol provides the body with 7 calories per gram, whereas carbohydrates have 4 calories per gram. Moreover, the body uses the calories from alcohol first for energy, before carbohydrate or fat. Some of the popular low-carb diets recommend not drinking alcoholic beverages, at least for the first phase of the diet. This is probably because alcohol can cause blood sugar to be erratic, depending upon the type, amount, and whether we have food in our stomachs. (Tip: Don't drink on an empty stomach.)