There is some sort of agreement that calories and other nutrition data are not presented on the bottles of the alcoholic beverages.
But this info is listed in the USDA.gov nutrients database.
For example, 1 jigger or 1.5 oz of 80 proof vodka has 97 Calories. These calories represent "metabolic energy," which is energy that can be actually used by your body.
Indigestible dietary fiber, for example, cellulose, has some combustible energy but no metabolic energy.
A source that claims that alcohol contains metabolic energy:
- European Journal of Clinical Nutrition: Alcohol has 29.6 kJ (7 Cal) of combustible energy and 29 kJ (6.9 Cal) of metabolic energy per gram.