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.
AlcoholContents.com also offers data on calories and carbs (carbohydrates) for those of you concerned about drinking related weight gain. Look around to find general alcohol percentages of popular cocktails or the specific alcohol content in beer, liquor, or your favorite wine.