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.
When grapes are made into wine, most of the fruit sugars (carbs) convert to alcohol, but a few carbs remain. A 5-ounce glass of wine typically contains 110 calories, 5 grams of carbohydrates, and about 13 grams of alcohol (which accounts for 91 of the calories). A 5-ounce glass of wine supplies roughly the same amount of alcohol and number of calories as a 12-ounce light beer or 1.5 ounces of 80-proof spirits. Beer, too, contains carbohydrates. The new low-carb beers are not new at all, though this type of beer does indeed have fewer carbs.