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    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_27203AE513EB4AF56AF36ACD48AF5C53_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_27203AE513EB4AF56AF36ACD48AF5C53" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Acquisitions of businesses, net of cash acquired</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromPartnershipContribution_F529D1BA866AD1F21C0E6ACD48AFD822_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromPartnershipContribution_F529D1BA866AD1F21C0E6ACD48AFD822" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from equity offerings</link:label>
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    <link:label id="lab_us-gaap_InterestPaidNet_F3AFBB91B0FD52F93CF86ACD48AF9142_terseLabel_en-US" xlink:label="lab_us-gaap_InterestPaidNet_F3AFBB91B0FD52F93CF86ACD48AF9142" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash payments for interest, net of amounts capitalized</link:label>
    <link:label id="lab_us-gaap_InterestPaidNet_F3AFBB91B0FD52F93CF86ACD48AF9142_label_en-US" xlink:label="lab_us-gaap_InterestPaidNet_F3AFBB91B0FD52F93CF86ACD48AF9142" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Paid, Net</link:label>
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    <link:label id="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_3C6D3443275D10E439AD61EAE6D8AE84_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_3C6D3443275D10E439AD61EAE6D8AE84" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Transaction Type [Axis]</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_3C6D3443275D10E439AD61EAE6D8AE84_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_3C6D3443275D10E439AD61EAE6D8AE84" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Transaction Type [Axis]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RelatedPartyTransactionsByTransactionTypeAxis" xlink:label="loc_iep_RelatedPartyTransactionsByTransactionTypeAxis_3C6D3443275D10E439AD61EAE6D8AE84" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionsByTransactionTypeAxis_3C6D3443275D10E439AD61EAE6D8AE84" xlink:to="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_3C6D3443275D10E439AD61EAE6D8AE84" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Type [Domain]</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Type [Domain]</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Type [Domain]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RelatedPartyTransactionsByTypeDomain" xlink:label="loc_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C" xlink:to="lab_iep_RelatedPartyTransactionsByTypeDomain_38F21FE0C3CA0346605061EAE6D81F5C" xlink:type="arc" />
    <link:label id="lab_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0_terseLabel_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:label id="lab_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0_label_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:label id="lab_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0_documentation_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ExpenseSharingAgreementMember" xlink:label="loc_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0" xlink:to="lab_iep_ExpenseSharingAgreementMember_BC305B4F67EB080B5D3861EAE6D82FF0" xlink:type="arc" />
    <link:label id="lab_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6_terseLabel_en-US" xlink:label="lab_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Services [Member]</link:label>
    <link:label id="lab_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6_label_en-US" xlink:label="lab_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Services [Member]</link:label>
    <link:label id="lab_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6_documentation_en-US" xlink:label="lab_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Repair and Maintenance Services [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RailcarServicesMember" xlink:label="loc_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6" xlink:to="lab_iep_RailcarServicesMember_6DDB2CE19E74E6DF81B061EAE6D818F6" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_BEBC104ED9BD6A42AEA361EAE6D8F46D_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems_BEBC104ED9BD6A42AEA361EAE6D8F46D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_BEBC104ED9BD6A42AEA361EAE6D8F46D_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems_BEBC104ED9BD6A42AEA361EAE6D8F46D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_BEBC104ED9BD6A42AEA361EAE6D8F46D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_BEBC104ED9BD6A42AEA361EAE6D8F46D" xlink:to="lab_us-gaap_RelatedPartyTransactionLineItems_BEBC104ED9BD6A42AEA361EAE6D8F46D" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related party investment in Funds</link:label>
    <link:label id="lab_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A_label_en-US" xlink:label="lab_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related party investment in Funds</link:label>
    <link:label id="lab_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A_documentation_en-US" xlink:label="lab_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related party investment in Funds</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RelatedPartyInvestmentInFunds" xlink:label="loc_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A" xlink:to="lab_iep_RelatedPartyInvestmentInFunds_8D6CCC76EB259C35FB7961EAE6D8279A" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_6E15C54FDC2B7FC66F8F61EAE6D8F65A_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_6E15C54FDC2B7FC66F8F61EAE6D8F65A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses charged by related party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_6E15C54FDC2B7FC66F8F61EAE6D8F65A_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_6E15C54FDC2B7FC66F8F61EAE6D8F65A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Amounts of Transaction</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_6E15C54FDC2B7FC66F8F61EAE6D8F65A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_6E15C54FDC2B7FC66F8F61EAE6D8F65A" xlink:to="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_6E15C54FDC2B7FC66F8F61EAE6D8F65A" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term of service agreement (in years)</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RelatedPartyTransactionServiceAgreementTerm" xlink:label="loc_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B" xlink:to="lab_iep_RelatedPartyTransactionServiceAgreementTerm_F41376B11E386A40197561EAE6D8871B" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Renewal period of service agreement (in years)</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term, Automatic Renewal Period</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term, Automatic Renewal Period</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod" xlink:label="loc_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC" xlink:to="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_1A6BC0DC606402D9A36961EAE6D84BDC" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Written notice requirment period to terminate services agreement (in days)</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term, Written Notice Period Required For Termination</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term, Written Notice Period Required For Termination</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination" xlink:label="loc_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF" xlink:to="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_88A2688A44D68BCF9F1561EAE6D83FDF" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term of railcar management agreement (in years)</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Management Agreement Term</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Management Agreement Term</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RelatedPartyTransactionManagementAgreementTerm" xlink:label="loc_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE" xlink:to="lab_iep_RelatedPartyTransactionManagementAgreementTerm_FCDF71B2FD8D9162124D61EAE6D8A8EE" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_7992B2DE030695F1A01B61EAE6D8D820_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_7992B2DE030695F1A01B61EAE6D8D820" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revenue from related party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_7992B2DE030695F1A01B61EAE6D8D820_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_7992B2DE030695F1A01B61EAE6D8D820" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Other Revenues from Transactions with Related Party</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_7992B2DE030695F1A01B61EAE6D8D820" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_7992B2DE030695F1A01B61EAE6D8D820" xlink:to="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_7992B2DE030695F1A01B61EAE6D8D820" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccountsReceivableRelatedParties_EFF86ACCCEFCB4FEF41661EAE6D89DED_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsReceivableRelatedParties_EFF86ACCCEFCB4FEF41661EAE6D89DED" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounts receivable due from related parties</link:label>
    <link:label id="lab_us-gaap_AccountsReceivableRelatedParties_EFF86ACCCEFCB4FEF41661EAE6D89DED_label_en-US" xlink:label="lab_us-gaap_AccountsReceivableRelatedParties_EFF86ACCCEFCB4FEF41661EAE6D89DED" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounts Receivable, Related Parties</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AccountsReceivableRelatedParties" xlink:label="loc_us-gaap_AccountsReceivableRelatedParties_EFF86ACCCEFCB4FEF41661EAE6D89DED" xlink:type="locator" />
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    <link:label id="lab_iep_VariableRateOptionDomain_5F247BEFC5BFE268072E3CC5DDB5869B_documentation_en-US" xlink:label="lab_iep_VariableRateOptionDomain_5F247BEFC5BFE268072E3CC5DDB5869B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Variable Rate Option [Domain]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_VariableRateOptionDomain" xlink:label="loc_iep_VariableRateOptionDomain_5F247BEFC5BFE268072E3CC5DDB5869B" xlink:type="locator" />
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    <link:label id="lab_iep_BaseRateMember_B2B0662C11C4662EE1753CC5DDB5DA62_terseLabel_en-US" xlink:label="lab_iep_BaseRateMember_B2B0662C11C4662EE1753CC5DDB5DA62" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Base Rate [Member]</link:label>
    <link:label id="lab_iep_BaseRateMember_B2B0662C11C4662EE1753CC5DDB5DA62_label_en-US" xlink:label="lab_iep_BaseRateMember_B2B0662C11C4662EE1753CC5DDB5DA62" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Base Rate [Member]</link:label>
    <link:label id="lab_iep_BaseRateMember_B2B0662C11C4662EE1753CC5DDB5DA62_documentation_en-US" xlink:label="lab_iep_BaseRateMember_B2B0662C11C4662EE1753CC5DDB5DA62" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Base Rate [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_BaseRateMember" xlink:label="loc_iep_BaseRateMember_B2B0662C11C4662EE1753CC5DDB5DA62" xlink:type="locator" />
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    <link:label id="lab_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC_terseLabel_en-US" xlink:label="lab_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">LIBOR [Member]</link:label>
    <link:label id="lab_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC_label_en-US" xlink:label="lab_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">LIBOR [Member]</link:label>
    <link:label id="lab_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC_documentation_en-US" xlink:label="lab_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">LIBOR [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_LiborMember" xlink:label="loc_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC" xlink:to="lab_iep_LiborMember_A7AF72C5D600722BC8E93CC5DDB5F9AC" xlink:type="arc" />
    <link:label id="lab_us-gaap_CreditFacilityAxis_D778DA2F34E704BEF1393CC5DDB5F861_terseLabel_en-US" xlink:label="lab_us-gaap_CreditFacilityAxis_D778DA2F34E704BEF1393CC5DDB5F861" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Credit Facility [Axis]</link:label>
    <link:label id="lab_us-gaap_CreditFacilityAxis_D778DA2F34E704BEF1393CC5DDB5F861_label_en-US" xlink:label="lab_us-gaap_CreditFacilityAxis_D778DA2F34E704BEF1393CC5DDB5F861" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Credit Facility [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CreditFacilityAxis" xlink:label="loc_us-gaap_CreditFacilityAxis_D778DA2F34E704BEF1393CC5DDB5F861" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CreditFacilityDomain_F19A1532A81AD5D8738A3CC5DDB5DAB9_terseLabel_en-US" xlink:label="lab_us-gaap_CreditFacilityDomain_F19A1532A81AD5D8738A3CC5DDB5DAB9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Credit Facility [Domain]</link:label>
    <link:label id="lab_us-gaap_CreditFacilityDomain_F19A1532A81AD5D8738A3CC5DDB5DAB9_label_en-US" xlink:label="lab_us-gaap_CreditFacilityDomain_F19A1532A81AD5D8738A3CC5DDB5DAB9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Credit Facility [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaap_CreditFacilityDomain_F19A1532A81AD5D8738A3CC5DDB5DAB9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RevolvingCreditFacilityMember_B3F980470BB9422322D73CC5DDB57495_terseLabel_en-US" xlink:label="lab_us-gaap_RevolvingCreditFacilityMember_B3F980470BB9422322D73CC5DDB57495" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving Credit Facility [Member]</link:label>
    <link:label id="lab_us-gaap_RevolvingCreditFacilityMember_B3F980470BB9422322D73CC5DDB57495_label_en-US" xlink:label="lab_us-gaap_RevolvingCreditFacilityMember_B3F980470BB9422322D73CC5DDB57495" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Revolving Credit Facility [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RevolvingCreditFacilityMember" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_B3F980470BB9422322D73CC5DDB57495" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LetterOfCreditMember_45DDD65B4DDCBB03AC113CC5DDB5025C_terseLabel_en-US" xlink:label="lab_us-gaap_LetterOfCreditMember_45DDD65B4DDCBB03AC113CC5DDB5025C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letter of Credit [Member]</link:label>
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    <link:label id="lab_iep_HomeFashionSegmentMember_E1664FF5E984F89DF0F83CC5DDB535FD_terseLabel_en-US" xlink:label="lab_iep_HomeFashionSegmentMember_E1664FF5E984F89DF0F83CC5DDB535FD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Home Fashion Segment [Member]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentFaceAmount_D314A41D26F71E0EDFAA3CC5DDB5FE22_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentFaceAmount_D314A41D26F71E0EDFAA3CC5DDB5FE22" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term Loan Facility</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_2A7C81C2BFC4882F03C13CC5DDB5EAFD_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_2A7C81C2BFC4882F03C13CC5DDB5EAFD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Senior credit facility, maximum borrowing availability</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate_D10B62ECED9074EF44FF3CC5DDB573B7_verboseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate_D10B62ECED9074EF44FF3CC5DDB573B7" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage spread on debt</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate_D10B62ECED9074EF44FF3CC5DDB573B7_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate_D10B62ECED9074EF44FF3CC5DDB573B7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Basis Spread on Variable Rate</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_414A4B531D298A9ADADE3CC5DDB54EDC_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_414A4B531D298A9ADADE3CC5DDB54EDC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving credit facility unused line fee</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_414A4B531D298A9ADADE3CC5DDB54EDC_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_414A4B531D298A9ADADE3CC5DDB54EDC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Unused Capacity, Commitment Fee Percentage</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:label="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_414A4B531D298A9ADADE3CC5DDB54EDC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_1524F5C9AC49DBCAD2933CC5DDB53CF4_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_1524F5C9AC49DBCAD2933CC5DDB53CF4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, outstanding borowings</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_1524F5C9AC49DBCAD2933CC5DDB53CF4_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_1524F5C9AC49DBCAD2933CC5DDB53CF4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Amount Outstanding</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:label="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_1524F5C9AC49DBCAD2933CC5DDB53CF4" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_96B4217402E38B57E9623CC5DDB5DCA7_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_96B4217402E38B57E9623CC5DDB5DCA7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving credit facility, unused borrowing availability</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_96B4217402E38B57E9623CC5DDB5DCA7_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_96B4217402E38B57E9623CC5DDB5DCA7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Remaining Borrowing Capacity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_96B4217402E38B57E9623CC5DDB5DCA7" xlink:type="locator" />
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    <link:label id="lab_us-gaap_InventoryDisclosureTextBlock_7066B47137BADBCC1ADCB24AFF35D769_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryDisclosureTextBlock_7066B47137BADBCC1ADCB24AFF35D769" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Inventory Disclosure [Text Block]</link:label>
    <link:label id="lab_us-gaap_InventoryDisclosureTextBlock_7066B47137BADBCC1ADCB24AFF35D769_label_en-US" xlink:label="lab_us-gaap_InventoryDisclosureTextBlock_7066B47137BADBCC1ADCB24AFF35D769" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory Disclosure [Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryDisclosureTextBlock" xlink:label="loc_us-gaap_InventoryDisclosureTextBlock_7066B47137BADBCC1ADCB24AFF35D769" xlink:type="locator" />
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    <link:label id="lab_iep_InvestmentSegmentMember_299814F217415891F9E1B21ED67C1BE4_terseLabel_en-US" xlink:label="lab_iep_InvestmentSegmentMember_299814F217415891F9E1B21ED67C1BE4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Segment [Member]</link:label>
    <link:label id="lab_iep_InvestmentSegmentMember_299814F217415891F9E1B21ED67C1BE4_label_en-US" xlink:label="lab_iep_InvestmentSegmentMember_299814F217415891F9E1B21ED67C1BE4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Segment [Member]</link:label>
    <link:label id="lab_iep_InvestmentSegmentMember_299814F217415891F9E1B21ED67C1BE4_documentation_en-US" xlink:label="lab_iep_InvestmentSegmentMember_299814F217415891F9E1B21ED67C1BE4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">investment Segment [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_InvestmentSegmentMember" xlink:label="loc_iep_InvestmentSegmentMember_299814F217415891F9E1B21ED67C1BE4" xlink:type="locator" />
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    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_ED8EEC89EC1A6A179CC8B21ED67CDC61_terseLabel_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_ED8EEC89EC1A6A179CC8B21ED67CDC61" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum payout amounts relating to put options written</link:label>
    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_ED8EEC89EC1A6A179CC8B21ED67CDC61_label_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_ED8EEC89EC1A6A179CC8B21ED67CDC61" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Open Option Contract Written, Potential Payment Amount</link:label>
    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_ED8EEC89EC1A6A179CC8B21ED67CDC61_documentation_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_ED8EEC89EC1A6A179CC8B21ED67CDC61" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The maximum payout of the open option contracts written for the investment.</link:label>
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    <link:label id="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_7FD5C900AA996EE9C0E0B21ED67CA8B6_terseLabel_en-US" xlink:label="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_7FD5C900AA996EE9C0E0B21ED67CA8B6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Covered put options on existing short positions</link:label>
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    <link:label id="lab_us-gaap_UnrealizedGainLossOnDerivatives_C753EBD08E1AFFF31655B21ED67C800B_terseLabel_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnDerivatives_C753EBD08E1AFFF31655B21ED67C800B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrealized gains on open option contracts written</link:label>
    <link:label id="lab_us-gaap_UnrealizedGainLossOnDerivatives_C753EBD08E1AFFF31655B21ED67C800B_label_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnDerivatives_C753EBD08E1AFFF31655B21ED67C800B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrealized Gain (Loss) on Derivatives</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnrealizedGainLossOnDerivatives" xlink:label="loc_us-gaap_UnrealizedGainLossOnDerivatives_C753EBD08E1AFFF31655B21ED67C800B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_CBF4DC5989F4486B8DE1B21ED67C843B_terseLabel_en-US" xlink:label="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_CBF4DC5989F4486B8DE1B21ED67C843B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of derivative instruments with credit-risk related contingent features in a liability position</link:label>
    <link:label id="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_CBF4DC5989F4486B8DE1B21ED67C843B_label_en-US" xlink:label="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_CBF4DC5989F4486B8DE1B21ED67C843B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Credit Risk Derivative Liabilities, at Fair Value</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_3802C5CDE6D7840459A3609338B77B7D" xlink:type="locator" />
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    <link:label id="lab_iep_OtherSegmentsAndHoldingCompanyMember_F59EF4E7A560123B3AEE609338B75540_label_en-US" xlink:label="lab_iep_OtherSegmentsAndHoldingCompanyMember_F59EF4E7A560123B3AEE609338B75540" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Segments and Holding Company [Member]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_D3BA2847955E7D6E06EB609338B7F78E" xlink:type="locator" />
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    <link:label id="lab_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D_terseLabel_en-US" xlink:label="lab_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cushing, Oklahoma [Member]</link:label>
    <link:label id="lab_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D_label_en-US" xlink:label="lab_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cushing, Oklahoma [Member]</link:label>
    <link:label id="lab_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D_documentation_en-US" xlink:label="lab_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Cushing, Oklahoma [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CushingOklahomaMember" xlink:label="loc_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D" xlink:to="lab_iep_CushingOklahomaMember_9C5EDFBD09D61C0118076091EF10965D" xlink:type="arc" />
    <link:label id="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_C9FF308FFED5F7C2D8926091EF100C4B_terseLabel_en-US" xlink:label="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_C9FF308FFED5F7C2D8926091EF100C4B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Oil and Gas Production Type [Axis]</link:label>
    <link:label id="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_C9FF308FFED5F7C2D8926091EF100C4B_label_en-US" xlink:label="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_C9FF308FFED5F7C2D8926091EF100C4B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Oil and Gas Production Type [Axis]</link:label>
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    <link:label id="lab_us-gaap_ProductionTypeDomain_C06270B063270D3C43D26091EF10074C_terseLabel_en-US" xlink:label="lab_us-gaap_ProductionTypeDomain_C06270B063270D3C43D26091EF10074C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Production Type [Domain]</link:label>
    <link:label id="lab_us-gaap_ProductionTypeDomain_C06270B063270D3C43D26091EF10074C_label_en-US" xlink:label="lab_us-gaap_ProductionTypeDomain_C06270B063270D3C43D26091EF10074C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production Type [Domain]</link:label>
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    <link:label id="lab_us-gaap_CrudeOilMember_912C4DC6FD1D9E6655C16091EF1072A5_terseLabel_en-US" xlink:label="lab_us-gaap_CrudeOilMember_912C4DC6FD1D9E6655C16091EF1072A5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Petroleum [Member]</link:label>
    <link:label id="lab_us-gaap_CrudeOilMember_912C4DC6FD1D9E6655C16091EF1072A5_label_en-US" xlink:label="lab_us-gaap_CrudeOilMember_912C4DC6FD1D9E6655C16091EF1072A5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CrudeOilMember" xlink:label="loc_us-gaap_CrudeOilMember_912C4DC6FD1D9E6655C16091EF1072A5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CrudeOilMember_912C4DC6FD1D9E6655C16091EF1072A5" xlink:to="lab_us-gaap_CrudeOilMember_912C4DC6FD1D9E6655C16091EF1072A5" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6_terseLabel_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude oil gathering [Member]</link:label>
    <link:label id="lab_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6_label_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil Gathering [Member]</link:label>
    <link:label id="lab_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6_documentation_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Crude Oil Gathering [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CrudeOilGatheringMember" xlink:label="loc_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6" xlink:to="lab_iep_CrudeOilGatheringMember_5ECDC37381529D207BC76091EF1013F6" xlink:type="arc" />
    <link:label id="lab_naics_ZZ486110_94E9E8D95397262D19BC6091EF10B13C_terseLabel_en-US" xlink:label="lab_naics_ZZ486110_94E9E8D95397262D19BC6091EF10B13C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pipeline transportation of crude oil [Member]</link:label>
    <link:label id="lab_naics_ZZ486110_94E9E8D95397262D19BC6091EF10B13C_label_en-US" xlink:label="lab_naics_ZZ486110_94E9E8D95397262D19BC6091EF10B13C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">486110 Pipeline Transportation of Crude Oil [Member]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd#naics_ZZ486110" xlink:label="loc_naics_ZZ486110_94E9E8D95397262D19BC6091EF10B13C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_naics_ZZ486110_94E9E8D95397262D19BC6091EF10B13C" xlink:to="lab_naics_ZZ486110_94E9E8D95397262D19BC6091EF10B13C" xlink:type="arc" />
    <link:label id="lab_naics_ZZ325311_96DDC52E80919CBD3FC86091EF103240_terseLabel_en-US" xlink:label="lab_naics_ZZ325311_96DDC52E80919CBD3FC86091EF103240" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Nitrogen Fertilizer [Member]</link:label>
    <link:label id="lab_naics_ZZ325311_96DDC52E80919CBD3FC86091EF103240_label_en-US" xlink:label="lab_naics_ZZ325311_96DDC52E80919CBD3FC86091EF103240" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">325311 Nitrogenous Fertilizer Manufacturing [Member]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd#naics_ZZ325311" xlink:label="loc_naics_ZZ325311_96DDC52E80919CBD3FC86091EF103240" xlink:type="locator" />
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    <link:label id="lab_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915_terseLabel_en-US" xlink:label="lab_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915_label_en-US" xlink:label="lab_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915_documentation_en-US" xlink:label="lab_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CvrRefiningLpMember" xlink:label="loc_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915" xlink:to="lab_iep_CvrRefiningLpMember_EE9A32A700BE15B20F6F6091EF10E915" xlink:type="arc" />
    <link:label id="lab_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54_terseLabel_en-US" xlink:label="lab_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:label id="lab_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54_label_en-US" xlink:label="lab_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:label id="lab_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54_documentation_en-US" xlink:label="lab_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CvrPartnersLpMember" xlink:label="loc_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54" xlink:to="lab_iep_CvrPartnersLpMember_7A6F0DE3E511074082ED6091EF10DF54" xlink:type="arc" />
    <link:label id="lab_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA_terseLabel_en-US" xlink:label="lab_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:label id="lab_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA_label_en-US" xlink:label="lab_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:label id="lab_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA_documentation_en-US" xlink:label="lab_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CvrEnergyIncMember" xlink:label="loc_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA" xlink:to="lab_iep_CvrEnergyIncMember_82DBA5515A3E2E1BBAC46091EF10E6DA" xlink:type="arc" />
    <link:label id="lab_us-gaap_MinorityInterestIncreaseFromStockIssuance_12677C97D03609A3F3956091EF10FD6F_terseLabel_en-US" xlink:label="lab_us-gaap_MinorityInterestIncreaseFromStockIssuance_12677C97D03609A3F3956091EF10FD6F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from issuance of subsidiary equity</link:label>
    <link:label id="lab_us-gaap_MinorityInterestIncreaseFromStockIssuance_12677C97D03609A3F3956091EF10FD6F_label_en-US" xlink:label="lab_us-gaap_MinorityInterestIncreaseFromStockIssuance_12677C97D03609A3F3956091EF10FD6F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest, Increase from Equity Issuance or Sale of Parent Equity Interest</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MinorityInterestIncreaseFromStockIssuance_12677C97D03609A3F3956091EF10FD6F" xlink:to="lab_us-gaap_MinorityInterestIncreaseFromStockIssuance_12677C97D03609A3F3956091EF10FD6F" xlink:type="arc" />
    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_07749173BAC97A524E5F609E9C3B4F20_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_07749173BAC97A524E5F609E9C3B4F20" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase of addtional subsidiary equity by parent company</link:label>
    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_07749173BAC97A524E5F609E9C3B4F20_label_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_07749173BAC97A524E5F609E9C3B4F20" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent" xlink:label="loc_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_07749173BAC97A524E5F609E9C3B4F20" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_07749173BAC97A524E5F609E9C3B4F20" xlink:to="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_07749173BAC97A524E5F609E9C3B4F20" xlink:type="arc" />
    <link:label id="lab_iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary_7FB67F8803B2A511BC1D60A2BF9DEED4_terseLabel_en-US" xlink:label="lab_iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary_7FB67F8803B2A511BC1D60A2BF9DEED4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidated subsidiarie's limited partner ownership in its subsidiary</link:label>
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    <link:label id="lab_iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary_7FB67F8803B2A511BC1D60A2BF9DEED4_documentation_en-US" xlink:label="lab_iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary_7FB67F8803B2A511BC1D60A2BF9DEED4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consolidated subsidiarie's ownership in its subsidiary</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary" xlink:label="loc_iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary_7FB67F8803B2A511BC1D60A2BF9DEED4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary_7FB67F8803B2A511BC1D60A2BF9DEED4" xlink:to="lab_iep_ConsolidatedSubsidiariesOwnershipInItsSubsidiary_7FB67F8803B2A511BC1D60A2BF9DEED4" xlink:type="arc" />
    <link:label id="lab_iep_ConsolidatedSubsidiariesGeneralPartnerOwnershipInItsSubsidiary_35CFF644734E2EFD1B0560A3F458C878_terseLabel_en-US" xlink:label="lab_iep_ConsolidatedSubsidiariesGeneralPartnerOwnershipInItsSubsidiary_35CFF644734E2EFD1B0560A3F458C878" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidated subsidiarie's general partner ownership in its subsidiary</link:label>
    <link:label id="lab_iep_ConsolidatedSubsidiariesGeneralPartnerOwnershipInItsSubsidiary_35CFF644734E2EFD1B0560A3F458C878_label_en-US" xlink:label="lab_iep_ConsolidatedSubsidiariesGeneralPartnerOwnershipInItsSubsidiary_35CFF644734E2EFD1B0560A3F458C878" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidated subsidiarie's general partner ownership in its subsidiary</link:label>
    <link:label id="lab_iep_ConsolidatedSubsidiariesGeneralPartnerOwnershipInItsSubsidiary_35CFF644734E2EFD1B0560A3F458C878_documentation_en-US" xlink:label="lab_iep_ConsolidatedSubsidiariesGeneralPartnerOwnershipInItsSubsidiary_35CFF644734E2EFD1B0560A3F458C878" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consolidated subsidiarie's general partner ownership in its subsidiary</link:label>
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    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_EAAB4171AF70C761D9FC6091EF1050D4_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_EAAB4171AF70C761D9FC6091EF1050D4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
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    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_F14D52C93F75A3FC293C6091EF102B53_terseLabel_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_F14D52C93F75A3FC293C6091EF102B53" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude oil pipeline owned and leased (in miles)</link:label>
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    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_008E7512CC9DF72E68A46091EF10174F_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_008E7512CC9DF72E68A46091EF10174F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capacity of crude oil storage tanks (in barrels)</link:label>
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    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_008E7512CC9DF72E68A46091EF10174F_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_008E7512CC9DF72E68A46091EF10174F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ProductionBarrelsOfOilStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilStorageCapacity_008E7512CC9DF72E68A46091EF10174F" xlink:type="locator" />
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    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_1A03742893499C8F7BCE60FD568FD9A8_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_1A03742893499C8F7BCE60FD568FD9A8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capacity of leased crude oil storage tanks ( in barrels)</link:label>
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    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_1A03742893499C8F7BCE60FD568FD9A8_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_1A03742893499C8F7BCE60FD568FD9A8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Leased Storage Capacity</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ProductionBarrelsOfOilLeasedStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilLeasedStorageCapacity_1A03742893499C8F7BCE60FD568FD9A8" xlink:type="locator" />
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    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_89B478D5ABB982506EA66091EF108127_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_89B478D5ABB982506EA66091EF108127" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ton-per-day ammonia unit facility</link:label>
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    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_89B478D5ABB982506EA66091EF108127_documentation_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_89B478D5ABB982506EA66091EF108127" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia Per Day</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ProductionTonsOfAmmoniaPerDay" xlink:label="loc_iep_ProductionTonsOfAmmoniaPerDay_89B478D5ABB982506EA66091EF108127" xlink:type="locator" />
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    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_41D0E4920749DDA9F3206091EF1020C6_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_41D0E4920749DDA9F3206091EF1020C6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ton-per-day of Urea and Ammonium Nitrate unit facility</link:label>
    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_41D0E4920749DDA9F3206091EF1020C6_label_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_41D0E4920749DDA9F3206091EF1020C6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of Urea and Ammonium Nitrate Per Day</link:label>
    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_41D0E4920749DDA9F3206091EF1020C6_documentation_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_41D0E4920749DDA9F3206091EF1020C6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Tons of Urea and Ammonium Nitrate Per Day</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay" xlink:label="loc_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_41D0E4920749DDA9F3206091EF1020C6" xlink:type="locator" />
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    <link:label id="lab_iep_ProductionCubicFeetOfHydrogenPerDay_74BC3E03FF92925B7DDA6091EF104DC1_terseLabel_en-US" xlink:label="lab_iep_ProductionCubicFeetOfHydrogenPerDay_74BC3E03FF92925B7DDA6091EF104DC1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cubic feet of hydrogen per day gasifiation complex</link:label>
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    <link:label id="lab_iep_DebtFacilityMember_2128F067E376F3082B22609338696F2A_terseLabel_en-US" xlink:label="lab_iep_DebtFacilityMember_2128F067E376F3082B22609338696F2A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Facility [Member]</link:label>
    <link:label id="lab_iep_DebtFacilityMember_2128F067E376F3082B22609338696F2A_label_en-US" xlink:label="lab_iep_DebtFacilityMember_2128F067E376F3082B22609338696F2A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Facility [Member]</link:label>
    <link:label id="lab_iep_DebtFacilityMember_2128F067E376F3082B22609338696F2A_documentation_en-US" xlink:label="lab_iep_DebtFacilityMember_2128F067E376F3082B22609338696F2A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Facility [Member]</link:label>
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    <link:label id="lab_iep_TermLoanMember_30AE08C5B308C03C3B9C60933869C898_terseLabel_en-US" xlink:label="lab_iep_TermLoanMember_30AE08C5B308C03C3B9C60933869C898" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term Loan [Member]</link:label>
    <link:label id="lab_iep_TermLoanMember_30AE08C5B308C03C3B9C60933869C898_label_en-US" xlink:label="lab_iep_TermLoanMember_30AE08C5B308C03C3B9C60933869C898" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Term Loan [Member]</link:label>
    <link:label id="lab_iep_TermLoanMember_30AE08C5B308C03C3B9C60933869C898_documentation_en-US" xlink:label="lab_iep_TermLoanMember_30AE08C5B308C03C3B9C60933869C898" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Term Loan [Member]</link:label>
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    <link:label id="lab_iep_OtherIncomeLossNotSpecifiedMember_77ABDD597E149DB9FCAE60933869E6A9_verboseLabel_en-US" xlink:label="lab_iep_OtherIncomeLossNotSpecifiedMember_77ABDD597E149DB9FCAE60933869E6A9" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Other income (loss), net [Member]</link:label>
    <link:label id="lab_iep_OtherIncomeLossNotSpecifiedMember_77ABDD597E149DB9FCAE60933869E6A9_label_en-US" xlink:label="lab_iep_OtherIncomeLossNotSpecifiedMember_77ABDD597E149DB9FCAE60933869E6A9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Income (Loss) Not Specified [Member]</link:label>
    <link:label id="lab_iep_OtherIncomeLossNotSpecifiedMember_77ABDD597E149DB9FCAE60933869E6A9_documentation_en-US" xlink:label="lab_iep_OtherIncomeLossNotSpecifiedMember_77ABDD597E149DB9FCAE60933869E6A9" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Other Income (Loss) not otherwise specified in the disclosure [Member]</link:label>
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    <link:label id="lab_us-gaap_DerivativeByNatureAxis_5B82230150C199D72E0460933869F1FC_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeByNatureAxis_5B82230150C199D72E0460933869F1FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative, by Nature [Axis]</link:label>
    <link:label id="lab_us-gaap_DerivativeByNatureAxis_5B82230150C199D72E0460933869F1FC_label_en-US" xlink:label="lab_us-gaap_DerivativeByNatureAxis_5B82230150C199D72E0460933869F1FC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, by Nature [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeByNatureAxis" xlink:label="loc_us-gaap_DerivativeByNatureAxis_5B82230150C199D72E0460933869F1FC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeNameDomain_4EA49843AE26F1F471C560933869941F_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeNameDomain_4EA49843AE26F1F471C560933869941F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative, Name [Domain]</link:label>
    <link:label id="lab_us-gaap_DerivativeNameDomain_4EA49843AE26F1F471C560933869941F_label_en-US" xlink:label="lab_us-gaap_DerivativeNameDomain_4EA49843AE26F1F471C560933869941F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, Name [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeNameDomain" xlink:label="loc_us-gaap_DerivativeNameDomain_4EA49843AE26F1F471C560933869941F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SwapMember_3A30B4D4080311AA5F0B6093386964C8_terseLabel_en-US" xlink:label="lab_us-gaap_SwapMember_3A30B4D4080311AA5F0B6093386964C8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Swap [Member]</link:label>
    <link:label id="lab_us-gaap_SwapMember_3A30B4D4080311AA5F0B6093386964C8_label_en-US" xlink:label="lab_us-gaap_SwapMember_3A30B4D4080311AA5F0B6093386964C8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Swap [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SwapMember" xlink:label="loc_us-gaap_SwapMember_3A30B4D4080311AA5F0B6093386964C8" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeLiabilityFairValueNet1_5D12913E0EFC0CC9193D615A7041A2F9_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLiabilityFairValueNet1_5D12913E0EFC0CC9193D615A7041A2F9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative contract at fair value (liability)</link:label>
    <link:label id="lab_us-gaap_DerivativeLiabilityFairValueNet1_5D12913E0EFC0CC9193D615A7041A2F9_label_en-US" xlink:label="lab_us-gaap_DerivativeLiabilityFairValueNet1_5D12913E0EFC0CC9193D615A7041A2F9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Liability, Fair Value, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeLiabilityFairValueNet1" xlink:label="loc_us-gaap_DerivativeLiabilityFairValueNet1_5D12913E0EFC0CC9193D615A7041A2F9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GainLossOnSaleOfCommodityContracts_11B8882783474C981C846093386931D5_terseLabel_en-US" xlink:label="lab_us-gaap_GainLossOnSaleOfCommodityContracts_11B8882783474C981C846093386931D5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Realized loss on commodity derivatives</link:label>
    <link:label id="lab_us-gaap_GainLossOnSaleOfCommodityContracts_11B8882783474C981C846093386931D5_label_en-US" xlink:label="lab_us-gaap_GainLossOnSaleOfCommodityContracts_11B8882783474C981C846093386931D5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gain (Loss) on Sale of Commodity Contracts</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GainLossOnSaleOfCommodityContracts" xlink:label="loc_us-gaap_GainLossOnSaleOfCommodityContracts_11B8882783474C981C846093386931D5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GainLossOnSaleOfCommodityContracts_11B8882783474C981C846093386931D5" xlink:to="lab_us-gaap_GainLossOnSaleOfCommodityContracts_11B8882783474C981C846093386931D5" xlink:type="arc" />
    <link:label id="lab_invest_DerivativeNonmonetaryNotionalAmount_DB3C4992B9C860226622609338697D92_terseLabel_en-US" xlink:label="lab_invest_DerivativeNonmonetaryNotionalAmount_DB3C4992B9C860226622609338697D92" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Barrels of crack spreads hedging margin on future gasoline and distillate production</link:label>
    <link:label id="lab_invest_DerivativeNonmonetaryNotionalAmount_DB3C4992B9C860226622609338697D92_label_en-US" xlink:label="lab_invest_DerivativeNonmonetaryNotionalAmount_DB3C4992B9C860226622609338697D92" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, Nonmonetary Notional Amount</link:label>
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    <link:label id="lab_us-gaap_DerivativeAmountOfHedgedItem_E0F45AF955C7BB71799760933869CB57_verboseLabel_en-US" xlink:label="lab_us-gaap_DerivativeAmountOfHedgedItem_E0F45AF955C7BB71799760933869CB57" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Balance of debt partially hedged</link:label>
    <link:label id="lab_us-gaap_DerivativeAmountOfHedgedItem_E0F45AF955C7BB71799760933869CB57_label_en-US" xlink:label="lab_us-gaap_DerivativeAmountOfHedgedItem_E0F45AF955C7BB71799760933869CB57" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, Amount of Hedged Item</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeAmountOfHedgedItem" xlink:label="loc_us-gaap_DerivativeAmountOfHedgedItem_E0F45AF955C7BB71799760933869CB57" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NotionalAmountOfInterestRateCashFlowHedgeDerivatives_02FE22599948C2D342BF60933869C6EC_terseLabel_en-US" xlink:label="lab_us-gaap_NotionalAmountOfInterestRateCashFlowHedgeDerivatives_02FE22599948C2D342BF60933869C6EC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Notional value of interest rate swap agreements</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NotionalAmountOfInterestRateCashFlowHedgeDerivatives" xlink:label="loc_us-gaap_NotionalAmountOfInterestRateCashFlowHedgeDerivatives_02FE22599948C2D342BF60933869C6EC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeFixedInterestRate_91D73067F20A8BF2E8F160933869A91A_label_en-US" xlink:label="lab_us-gaap_DerivativeFixedInterestRate_91D73067F20A8BF2E8F160933869A91A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, Fixed Interest Rate</link:label>
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    <link:loc xlink:href="iep-20130331.xsd#iep_InterestRateCashFlowHedgeDerivativeSettlementFrequency" xlink:label="loc_iep_InterestRateCashFlowHedgeDerivativeSettlementFrequency_02D7EA70F348A411E4C960933869E219" xlink:type="locator" />
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    <link:label id="lab_iep_CrllcMember_C1DE5635ADAFD0FC1503609337EDE7F3_terseLabel_en-US" xlink:label="lab_iep_CrllcMember_C1DE5635ADAFD0FC1503609337EDE7F3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CRLLC [Member]</link:label>
    <link:label id="lab_iep_CrllcMember_C1DE5635ADAFD0FC1503609337EDE7F3_label_en-US" xlink:label="lab_iep_CrllcMember_C1DE5635ADAFD0FC1503609337EDE7F3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CRLLC [Member]</link:label>
    <link:label id="lab_iep_CrllcMember_C1DE5635ADAFD0FC1503609337EDE7F3_documentation_en-US" xlink:label="lab_iep_CrllcMember_C1DE5635ADAFD0FC1503609337EDE7F3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CRLLC [Member]</link:label>
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    <link:label id="lab_iep_EurodollarMember_8E45B482F62E04ECEA1F609337EDB359_terseLabel_en-US" xlink:label="lab_iep_EurodollarMember_8E45B482F62E04ECEA1F609337EDB359" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EuroDollar [Member]</link:label>
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    <link:label id="lab_iep_DebtRepurchaseDescriptionAxis_F253A15FEBD1AF1FB702609337ED97F6_terseLabel_en-US" xlink:label="lab_iep_DebtRepurchaseDescriptionAxis_F253A15FEBD1AF1FB702609337ED97F6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Repurchase Description [Axis]</link:label>
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    <link:loc xlink:href="iep-20130331.xsd#iep_DebtRepurchaseDescriptionDomain" xlink:label="loc_iep_DebtRepurchaseDescriptionDomain_D105D21D5335AB97F9B2609337ED5B76" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmountAuthorizedIfChangeOfControlMember_CF75B90D5729657881F4609337ED583F_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmountAuthorizedIfChangeOfControlMember_CF75B90D5729657881F4609337ED583F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt repurchase percentage of principal amount authorized if change of control [Member]</link:label>
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    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmountAuthorizedIfChangeOfControlMember_CF75B90D5729657881F4609337ED583F_documentation_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmountAuthorizedIfChangeOfControlMember_CF75B90D5729657881F4609337ED583F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount Authorized if Change of Control [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_DebtInstrumentRepurchasePercentageOfPrincipalAmountAuthorizedIfChangeOfControlMember" xlink:label="loc_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmountAuthorizedIfChangeOfControlMember_CF75B90D5729657881F4609337ED583F" xlink:type="locator" />
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    <link:label id="lab_iep_CvrFirstLienNotesMember_B9176FE5CE48042EC0BC609337ED3B4B_terseLabel_en-US" xlink:label="lab_iep_CvrFirstLienNotesMember_B9176FE5CE48042EC0BC609337ED3B4B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR First Lien Notes [Member]</link:label>
    <link:label id="lab_iep_CvrFirstLienNotesMember_B9176FE5CE48042EC0BC609337ED3B4B_label_en-US" xlink:label="lab_iep_CvrFirstLienNotesMember_B9176FE5CE48042EC0BC609337ED3B4B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR First Lien Notes [Member]</link:label>
    <link:label id="lab_iep_CvrFirstLienNotesMember_B9176FE5CE48042EC0BC609337ED3B4B_documentation_en-US" xlink:label="lab_iep_CvrFirstLienNotesMember_B9176FE5CE48042EC0BC609337ED3B4B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">9% First Lien Senior Secured Notes due 2015 [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CvrFirstLienNotesMember" xlink:label="loc_iep_CvrFirstLienNotesMember_B9176FE5CE48042EC0BC609337ED3B4B" xlink:type="locator" />
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    <link:label id="lab_iep_CvrSecondLienNotesMember_11C2673FA734B51258A5609337ED3388_terseLabel_en-US" xlink:label="lab_iep_CvrSecondLienNotesMember_11C2673FA734B51258A5609337ED3388" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Second Lien Notes [Member]</link:label>
    <link:label id="lab_iep_CvrSecondLienNotesMember_11C2673FA734B51258A5609337ED3388_label_en-US" xlink:label="lab_iep_CvrSecondLienNotesMember_11C2673FA734B51258A5609337ED3388" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Second Lien Notes [Member]</link:label>
    <link:label id="lab_iep_CvrSecondLienNotesMember_11C2673FA734B51258A5609337ED3388_documentation_en-US" xlink:label="lab_iep_CvrSecondLienNotesMember_11C2673FA734B51258A5609337ED3388" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">10.875% Second Lien Senior Secured Notes due 2017 [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CvrSecondLienNotesMember" xlink:label="loc_iep_CvrSecondLienNotesMember_11C2673FA734B51258A5609337ED3388" xlink:type="locator" />
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    <link:label id="lab_iep_AdditionalCvrNotesMember_88C71DB75C699BF55AEF609337EDE230_label_en-US" xlink:label="lab_iep_AdditionalCvrNotesMember_88C71DB75C699BF55AEF609337EDE230" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Additional CVR Notes [Member]</link:label>
    <link:label id="lab_iep_AdditionalCvrNotesMember_88C71DB75C699BF55AEF609337EDE230_documentation_en-US" xlink:label="lab_iep_AdditionalCvrNotesMember_88C71DB75C699BF55AEF609337EDE230" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Additional CVR Notes [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_AdditionalCvrNotesMember" xlink:label="loc_iep_AdditionalCvrNotesMember_88C71DB75C699BF55AEF609337EDE230" xlink:type="locator" />
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    <link:loc xlink:href="iep-20130331.xsd#iep_CvrNotesMember" xlink:label="loc_iep_CvrNotesMember_5635D31E66448B0E5BEE609337ED5A99" xlink:type="locator" />
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    <link:label id="lab_iep_A2022NotesMember_C513AD9DE9391C79812B609337EDA453_terseLabel_en-US" xlink:label="lab_iep_A2022NotesMember_C513AD9DE9391C79812B609337EDA453" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
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    <link:label id="lab_iep_AblCreditFacilityMember_58336E045C61FF3F7E82609337EDD941_terseLabel_en-US" xlink:label="lab_iep_AblCreditFacilityMember_58336E045C61FF3F7E82609337EDD941" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
    <link:label id="lab_iep_AblCreditFacilityMember_58336E045C61FF3F7E82609337EDD941_label_en-US" xlink:label="lab_iep_AblCreditFacilityMember_58336E045C61FF3F7E82609337EDD941" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
    <link:label id="lab_iep_AblCreditFacilityMember_58336E045C61FF3F7E82609337EDD941_documentation_en-US" xlink:label="lab_iep_AblCreditFacilityMember_58336E045C61FF3F7E82609337EDD941" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_AblCreditFacilityMember" xlink:label="loc_iep_AblCreditFacilityMember_58336E045C61FF3F7E82609337EDD941" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SeniorDebtObligationsMember_28BFD13885C44C5C2509609337EDE28C_terseLabel_en-US" xlink:label="lab_us-gaap_SeniorDebtObligationsMember_28BFD13885C44C5C2509609337EDE28C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Senior unsecured notes [Member]</link:label>
    <link:label id="lab_us-gaap_SeniorDebtObligationsMember_28BFD13885C44C5C2509609337EDE28C_label_en-US" xlink:label="lab_us-gaap_SeniorDebtObligationsMember_28BFD13885C44C5C2509609337EDE28C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Senior Debt Obligations [Member]</link:label>
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    <link:label id="lab_iep_UseOfPortionOfDebtProceeds_4A187B85BFA837A0F24E609337ED1E51_label_en-US" xlink:label="lab_iep_UseOfPortionOfDebtProceeds_4A187B85BFA837A0F24E609337ED1E51" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Use of portion of debt proceeds</link:label>
    <link:label id="lab_iep_UseOfPortionOfDebtProceeds_4A187B85BFA837A0F24E609337ED1E51_documentation_en-US" xlink:label="lab_iep_UseOfPortionOfDebtProceeds_4A187B85BFA837A0F24E609337ED1E51" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Use of portion of debt proceeds</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_C8212DDA1A4A806692C3609337EDB84F_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_C8212DDA1A4A806692C3609337EDB84F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross proceeds from sale of senior unsecured notes</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentUnamortizedPremium_570419AD53B27900C028609337ED5889_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentUnamortizedPremium_570419AD53B27900C028609337ED5889" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Unamortized Premium</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremium" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedPremium_570419AD53B27900C028609337ED5889" xlink:type="locator" />
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    <link:label id="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_557C1D95AA4EE0FEA93660C00B9E27C7_terseLabel_en-US" xlink:label="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_557C1D95AA4EE0FEA93660C00B9E27C7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption of debt instrument, premium written off</link:label>
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    <link:label id="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_557C1D95AA4EE0FEA93660C00B9E27C7_documentation_en-US" xlink:label="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_557C1D95AA4EE0FEA93660C00B9E27C7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Redemption of debt instrument, premium written off</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_RedemptionOfDebtInstrumentPremiumWrittenOff" xlink:label="loc_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_557C1D95AA4EE0FEA93660C00B9E27C7" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_5CC5FD41B017BD1166EE609337ED40E1_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_5CC5FD41B017BD1166EE609337ED40E1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption percentage of principal amount</link:label>
    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_5CC5FD41B017BD1166EE609337ED40E1_label_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_5CC5FD41B017BD1166EE609337ED40E1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount</link:label>
    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_5CC5FD41B017BD1166EE609337ED40E1_documentation_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_5CC5FD41B017BD1166EE609337ED40E1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount, excluding accrued and unpaid interest</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_5CB9C6A4134267D56B05609337ED8D8A_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_5CB9C6A4134267D56B05609337ED8D8A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_5CB9C6A4134267D56B05609337ED8D8A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_5CB9C6A4134267D56B05609337ED8D8A" xlink:to="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_5CB9C6A4134267D56B05609337ED8D8A" xlink:type="arc" />
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_B01B7A9D6992C38E3018609337ED8687_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_B01B7A9D6992C38E3018609337ED8687" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_B01B7A9D6992C38E3018609337ED8687_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_B01B7A9D6992C38E3018609337ED8687" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_B01B7A9D6992C38E3018609337ED8687_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_B01B7A9D6992C38E3018609337ED8687" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_LineOfCreditFacilityIncrementalBorrowingIncrease" xlink:label="loc_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_B01B7A9D6992C38E3018609337ED8687" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_CB7DFEDD335B9FE21EA1609337EDB9EE_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_CB7DFEDD335B9FE21EA1609337EDB9EE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of credit sublimit as a percentage of total facility commitment</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_CB7DFEDD335B9FE21EA1609337EDB9EE_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_CB7DFEDD335B9FE21EA1609337EDB9EE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity, Letters of Credit Sublimit as a Percentage of Total Facility Commitment</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_CB7DFEDD335B9FE21EA1609337EDB9EE_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_CB7DFEDD335B9FE21EA1609337EDB9EE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity, Letters of Credit Sublimit as a Percentage of Total Facility Commitment</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment" xlink:label="loc_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_CB7DFEDD335B9FE21EA1609337EDB9EE" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_14E03D884F7B8155E706609337ED5740_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_14E03D884F7B8155E706609337ED5740" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, potential increase in maximum borrowing capacity if covenant requirements met</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_FF9BDC2EAC3736112D38609337ED6EEC_verboseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_FF9BDC2EAC3736112D38609337ED6EEC" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Availability under ABL credit facility</link:label>
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    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_73DC035CE5D7F30F79BB242DEEA20151_terseLabel_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_73DC035CE5D7F30F79BB242DEEA20151" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_430241235D2704189282242DEEA25335_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_430241235D2704189282242DEEA25335" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditMember_B48C37BFA981B7D1B9CD3E283520E0D8_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditMember_B48C37BFA981B7D1B9CD3E283520E0D8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of Credit [Member]</link:label>
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    <link:loc xlink:href="iep-20130331.xsd#iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount" xlink:label="loc_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D10D57E48A7BDCB9BAF63E283520AFD8" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_C45A2B075BE5235BCD713E283520DA80_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_C45A2B075BE5235BCD713E283520DA80" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate at Period End</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_C45A2B075BE5235BCD713E283520DA80_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_C45A2B075BE5235BCD713E283520DA80" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate at Period End</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentInterestRateAtPeriodEnd" xlink:label="loc_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_C45A2B075BE5235BCD713E283520DA80" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_55F2DFC4EED79D2166193E283520D4D4_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_55F2DFC4EED79D2166193E283520D4D4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Potential increase in New Term Loan Facility</link:label>
    <link:label id="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_55F2DFC4EED79D2166193E283520D4D4_label_en-US" xlink:label="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_55F2DFC4EED79D2166193E283520D4D4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Potential Increase in Face Amount if Covenants Met</link:label>
    <link:label id="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_55F2DFC4EED79D2166193E283520D4D4_documentation_en-US" xlink:label="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_55F2DFC4EED79D2166193E283520D4D4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Potential Increase in Face Amount if Covenants Met</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet" xlink:label="loc_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_55F2DFC4EED79D2166193E283520D4D4" xlink:type="locator" />
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    <link:label id="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_A88E9432D000BE03CE7A3E283520274D_terseLabel_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_A88E9432D000BE03CE7A3E283520274D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of credit, cash collateral requirement, percentage of face amount</link:label>
    <link:label id="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_A88E9432D000BE03CE7A3E283520274D_label_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_A88E9432D000BE03CE7A3E283520274D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letters of Credit, Cash Collateral Requirement, Percentage of Face Amount</link:label>
    <link:label id="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_A88E9432D000BE03CE7A3E283520274D_documentation_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_A88E9432D000BE03CE7A3E283520274D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Letters of Credit, Cash Collateral Requirement, Percentage of Face Amount</link:label>
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    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_565B497968B1C46411203E283520426A_terseLabel_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_565B497968B1C46411203E283520426A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">First lien net leverage ratio</link:label>
    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_565B497968B1C46411203E283520426A_label_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_565B497968B1C46411203E283520426A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">First Lien Ratio of indebtedness to Net Capital</link:label>
    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_565B497968B1C46411203E283520426A_documentation_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_565B497968B1C46411203E283520426A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">First Lien Ratio of indebtedness to Net Capital</link:label>
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    <link:label id="lab_us-gaap_RatioOfIndebtednessToNetCapital1_BA29694644F212FBB6673E283520CC1A_terseLabel_en-US" xlink:label="lab_us-gaap_RatioOfIndebtednessToNetCapital1_BA29694644F212FBB6673E283520CC1A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total net leverage ratio</link:label>
    <link:label id="lab_us-gaap_RatioOfIndebtednessToNetCapital1_BA29694644F212FBB6673E283520CC1A_label_en-US" xlink:label="lab_us-gaap_RatioOfIndebtednessToNetCapital1_BA29694644F212FBB6673E283520CC1A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Ratio of Indebtedness to Net Capital</link:label>
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    <link:label id="lab_iep_TrailingMonthsUsedToCalculateLeverageRatios_547BB50EF32D37B338BE3E28352013A6_terseLabel_en-US" xlink:label="lab_iep_TrailingMonthsUsedToCalculateLeverageRatios_547BB50EF32D37B338BE3E28352013A6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Trailing Months Used to Calculate Leverage Ratios</link:label>
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    <link:loc xlink:href="iep-20130331.xsd#iep_TrailingMonthsUsedToCalculateLeverageRatios" xlink:label="loc_iep_TrailingMonthsUsedToCalculateLeverageRatios_547BB50EF32D37B338BE3E28352013A6" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentAbstract_D0B760024A77010113A9830257426962_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentAbstract_D0B760024A77010113A9830257426962" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
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    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentTextBlock_A74C35E2A875545C15ED83025742D621_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentTextBlock_A74C35E2A875545C15ED83025742D621" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Property, Plant and Equipment, Net</link:label>
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetAxis_F8A0489DC53DADA611C6609337CE100E_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetAxis_F8A0489DC53DADA611C6609337CE100E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Axis]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetAxis_F8A0489DC53DADA611C6609337CE100E_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetAxis_F8A0489DC53DADA611C6609337CE100E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Axis]</link:label>
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    <link:loc xlink:href="iep-20130331.xsd#iep_ComponentOfOtherIncomeLossNetAxis" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetAxis_F8A0489DC53DADA611C6609337CE100E" xlink:type="locator" />
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_4E07BA80009041228767609337CE897B_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_4E07BA80009041228767609337CE897B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net, Name [Domain]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_4E07BA80009041228767609337CE897B_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_4E07BA80009041228767609337CE897B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net Name [Domain]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_4E07BA80009041228767609337CE897B_documentation_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_4E07BA80009041228767609337CE897B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net Name [Domain]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ComponentOfOtherIncomeLossNetNameDomain" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_4E07BA80009041228767609337CE897B" xlink:type="locator" />
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    <link:label id="lab_iep_LossOnDebtExtinguishmentMember_8DE4B610AD383CEA7F07609337CE3BF4_terseLabel_en-US" xlink:label="lab_iep_LossOnDebtExtinguishmentMember_8DE4B610AD383CEA7F07609337CE3BF4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gain (loss) on extinguishment of debt</link:label>
    <link:label id="lab_iep_LossOnDebtExtinguishmentMember_8DE4B610AD383CEA7F07609337CE3BF4_label_en-US" xlink:label="lab_iep_LossOnDebtExtinguishmentMember_8DE4B610AD383CEA7F07609337CE3BF4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loss on Debt Extinguishment [Member]</link:label>
    <link:label id="lab_iep_LossOnDebtExtinguishmentMember_8DE4B610AD383CEA7F07609337CE3BF4_documentation_en-US" xlink:label="lab_iep_LossOnDebtExtinguishmentMember_8DE4B610AD383CEA7F07609337CE3BF4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Loss on Debt Extinguishment [Member]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentFaceAmount_6C1F723D02F5E902D858609337CE6D3D_verboseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentFaceAmount_6C1F723D02F5E902D858609337CE6D3D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Aggregate principal amount issued, long-term debt</link:label>
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    <link:label id="lab_iep_DrawOnTermLoanInitialDraw_4D86D5A7D9BF5908EBEA609337CEF710_terseLabel_en-US" xlink:label="lab_iep_DrawOnTermLoanInitialDraw_4D86D5A7D9BF5908EBEA609337CEF710" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Draw on term loan, initial draw</link:label>
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    <link:label id="lab_us-gaap_RestructuringCostAndReserveAxis_B02F48FA21984628146D6091FBBAA6EA_label_en-US" xlink:label="lab_us-gaap_RestructuringCostAndReserveAxis_B02F48FA21984628146D6091FBBAA6EA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restructuring Type [Axis]</link:label>
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    <link:label id="lab_us-gaap_TypeOfRestructuringDomain_525F539767EE449221806091FC75D3F7_label_en-US" xlink:label="lab_us-gaap_TypeOfRestructuringDomain_525F539767EE449221806091FC75D3F7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Type of Restructuring [Domain]</link:label>
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    <link:label id="lab_us-gaap_EmployeeSeveranceMember_2FA6B6D6B1D445F515586091FD306CE8_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeSeveranceMember_2FA6B6D6B1D445F515586091FD306CE8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Employee costs [Member]</link:label>
    <link:label id="lab_us-gaap_EmployeeSeveranceMember_2FA6B6D6B1D445F515586091FD306CE8_label_en-US" xlink:label="lab_us-gaap_EmployeeSeveranceMember_2FA6B6D6B1D445F515586091FD306CE8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Employee Severance [Member]</link:label>
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    <link:label id="lab_us-gaap_FacilityClosingMember_EED36F11F1BDCD0B7CC16091FDDB62B9_terseLabel_en-US" xlink:label="lab_us-gaap_FacilityClosingMember_EED36F11F1BDCD0B7CC16091FDDB62B9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Facility costs [Member]</link:label>
    <link:label id="lab_us-gaap_FacilityClosingMember_EED36F11F1BDCD0B7CC16091FDDB62B9_label_en-US" xlink:label="lab_us-gaap_FacilityClosingMember_EED36F11F1BDCD0B7CC16091FDDB62B9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Facility Closing [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FacilityClosingMember" xlink:label="loc_us-gaap_FacilityClosingMember_EED36F11F1BDCD0B7CC16091FDDB62B9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RestructuringPlanAxis_5FA0A3698CD0B4C214F260917DF4102F_terseLabel_en-US" xlink:label="lab_us-gaap_RestructuringPlanAxis_5FA0A3698CD0B4C214F260917DF4102F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restructuring Plan [Axis]</link:label>
    <link:label id="lab_us-gaap_RestructuringPlanAxis_5FA0A3698CD0B4C214F260917DF4102F_label_en-US" xlink:label="lab_us-gaap_RestructuringPlanAxis_5FA0A3698CD0B4C214F260917DF4102F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restructuring Plan [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestructuringPlanAxis" xlink:label="loc_us-gaap_RestructuringPlanAxis_5FA0A3698CD0B4C214F260917DF4102F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RestructuringPlanDomain_F49FAF4103D2ADCF774660917DF4513C_label_en-US" xlink:label="lab_us-gaap_RestructuringPlanDomain_F49FAF4103D2ADCF774660917DF4513C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restructuring Plan [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestructuringPlanDomain" xlink:label="loc_us-gaap_RestructuringPlanDomain_F49FAF4103D2ADCF774660917DF4513C" xlink:type="locator" />
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    <link:label id="lab_iep_Restructuring2012Member_D4F14B7C2A1D5B32657560917DF414DE_terseLabel_en-US" xlink:label="lab_iep_Restructuring2012Member_D4F14B7C2A1D5B32657560917DF414DE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restructuring 2012 [Member]</link:label>
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    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_7BCD04251AA58E3059A260917DF4522F_terseLabel_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_7BCD04251AA58E3059A260917DF4522F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangement</link:label>
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    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_020F0996EEA5B8A718E060917DF484F9_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_020F0996EEA5B8A718E060917DF484F9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangements qualifying as sales</link:label>
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    <link:label id="lab_us-gaap_BuildingAndBuildingImprovementsMember_7632DD8E237B43C6D4DBB21ED62E38A7_terseLabel_en-US" xlink:label="lab_us-gaap_BuildingAndBuildingImprovementsMember_7632DD8E237B43C6D4DBB21ED62E38A7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Buildings and improvements</link:label>
    <link:label id="lab_us-gaap_BuildingAndBuildingImprovementsMember_7632DD8E237B43C6D4DBB21ED62E38A7_label_en-US" xlink:label="lab_us-gaap_BuildingAndBuildingImprovementsMember_7632DD8E237B43C6D4DBB21ED62E38A7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Building and Building Improvements [Member]</link:label>
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    <link:label id="lab_iep_MachineryEquipmentAndFurnitureMember_6093E933209E6199816EB21ED62E5638_terseLabel_en-US" xlink:label="lab_iep_MachineryEquipmentAndFurnitureMember_6093E933209E6199816EB21ED62E5638" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Machinery, equipment and furniture</link:label>
    <link:label id="lab_iep_MachineryEquipmentAndFurnitureMember_6093E933209E6199816EB21ED62E5638_label_en-US" xlink:label="lab_iep_MachineryEquipmentAndFurnitureMember_6093E933209E6199816EB21ED62E5638" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Machinery, Equipment, and Furniture [Member]</link:label>
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    <link:label id="lab_us-gaap_AssetsLeasedToOthersMember_C27737ACF7DEFDAAAD1FB21ED62E5C53_terseLabel_en-US" xlink:label="lab_us-gaap_AssetsLeasedToOthersMember_C27737ACF7DEFDAAAD1FB21ED62E5C53" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Assets leased to others</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_F14E2B73FA3C4E22A01A61BD5F37FFF4" xlink:to="lab_us-gaap_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_F14E2B73FA3C4E22A01A61BD5F37FFF4" xlink:type="arc" />
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    <link:loc xlink:href="iep-20130331.xsd#iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges" xlink:label="loc_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_29D5F738DC06FE67403961DBE7332C3B" xlink:type="locator" />
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    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_A4523E0E4AA8A683035361D7257C0F90_documentation_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_A4523E0E4AA8A683035361D7257C0F90" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss foreign currency hedges.</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges" xlink:label="loc_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_A4523E0E4AA8A683035361D7257C0F90" xlink:type="locator" />
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    <link:loc xlink:href="iep-20130331.xsd#iep_ConcentrationRiskThreshold" xlink:label="loc_iep_ConcentrationRiskThreshold_E33F6221D113F285DE7F61BD5F375789" xlink:type="locator" />
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    <link:label id="lab_iep_ConcentrationThreshholdBalanceSheet_1EAF11CF5513EF12F8E961BD5F3715B1_terseLabel_en-US" xlink:label="lab_iep_ConcentrationThreshholdBalanceSheet_1EAF11CF5513EF12F8E961BD5F3715B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Concentration threshhold, balance sheet</link:label>
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    <link:loc xlink:href="iep-20130331.xsd#iep_ConcentrationThreshholdBalanceSheet" xlink:label="loc_iep_ConcentrationThreshholdBalanceSheet_1EAF11CF5513EF12F8E961BD5F3715B1" xlink:type="locator" />
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    <link:label id="lab_iep_ViskaseSeniorSecuredNotesDue2018Member_80566D78F8D037A998533CC5DDC5F408_terseLabel_en-US" xlink:label="lab_iep_ViskaseSeniorSecuredNotesDue2018Member_80566D78F8D037A998533CC5DDC5F408" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Viskase Senior Secured Notes due 2018 [Member]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CorporateDebtSecuritiesMember" xlink:label="loc_us-gaap_CorporateDebtSecuritiesMember_E59C246EAD2431A25D13609338B7570F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CorporateDebtSecuritiesMember_E59C246EAD2431A25D13609338B7570F" xlink:to="lab_us-gaap_CorporateDebtSecuritiesMember_E59C246EAD2431A25D13609338B7570F" xlink:type="arc" />
    <link:label id="lab_us-gaap_MortgageBackedSecuritiesMember_52C2793FEC325ADCAEA6609338B70D96_terseLabel_en-US" xlink:label="lab_us-gaap_MortgageBackedSecuritiesMember_52C2793FEC325ADCAEA6609338B70D96" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mortgage-backed securities:</link:label>
    <link:label id="lab_us-gaap_MortgageBackedSecuritiesMember_52C2793FEC325ADCAEA6609338B70D96_label_en-US" xlink:label="lab_us-gaap_MortgageBackedSecuritiesMember_52C2793FEC325ADCAEA6609338B70D96" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Collateralized Mortgage Backed Securities [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_MortgageBackedSecuritiesMember" xlink:label="loc_us-gaap_MortgageBackedSecuritiesMember_52C2793FEC325ADCAEA6609338B70D96" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MortgageBackedSecuritiesMember_52C2793FEC325ADCAEA6609338B70D96" xlink:to="lab_us-gaap_MortgageBackedSecuritiesMember_52C2793FEC325ADCAEA6609338B70D96" xlink:type="arc" />
    <link:label id="lab_invest_InvestmentSectorAxis_C19C05E68415E0CB5828609338B7797A_terseLabel_en-US" xlink:label="lab_invest_InvestmentSectorAxis_C19C05E68415E0CB5828609338B7797A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Sector [Axis]</link:label>
    <link:label id="lab_invest_InvestmentSectorAxis_C19C05E68415E0CB5828609338B7797A_label_en-US" xlink:label="lab_invest_InvestmentSectorAxis_C19C05E68415E0CB5828609338B7797A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Sector [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2012/invest-2012-01-31.xsd#invest_InvestmentSectorAxis" xlink:label="loc_invest_InvestmentSectorAxis_C19C05E68415E0CB5828609338B7797A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_invest_InvestmentSectorAxis_C19C05E68415E0CB5828609338B7797A" xlink:to="lab_invest_InvestmentSectorAxis_C19C05E68415E0CB5828609338B7797A" xlink:type="arc" />
    <link:label id="lab_invest_InvestmentSectorDomain_6832E05FD808884A656F609338B7F64B_terseLabel_en-US" xlink:label="lab_invest_InvestmentSectorDomain_6832E05FD808884A656F609338B7F64B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Sector [Domain]</link:label>
    <link:label id="lab_invest_InvestmentSectorDomain_6832E05FD808884A656F609338B7F64B_label_en-US" xlink:label="lab_invest_InvestmentSectorDomain_6832E05FD808884A656F609338B7F64B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Sector [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2012/invest-2012-01-31.xsd#invest_InvestmentSectorDomain" xlink:label="loc_invest_InvestmentSectorDomain_6832E05FD808884A656F609338B7F64B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_invest_InvestmentSectorDomain_6832E05FD808884A656F609338B7F64B" xlink:to="lab_invest_InvestmentSectorDomain_6832E05FD808884A656F609338B7F64B" xlink:type="arc" />
    <link:label id="lab_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6_terseLabel_en-US" xlink:label="lab_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Basic materials</link:label>
    <link:label id="lab_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6_label_en-US" xlink:label="lab_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Basic Materials [Member]</link:label>
    <link:label id="lab_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6_documentation_en-US" xlink:label="lab_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Basic Materials [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_BasicMaterialsMember" xlink:label="loc_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6" xlink:to="lab_iep_BasicMaterialsMember_778DCF56E972DB94017A609338B75AE6" xlink:type="arc" />
    <link:label id="lab_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4_terseLabel_en-US" xlink:label="lab_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Communications</link:label>
    <link:label id="lab_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4_label_en-US" xlink:label="lab_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
    <link:label id="lab_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4_documentation_en-US" xlink:label="lab_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_CommunicationsMember" xlink:label="loc_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4" xlink:to="lab_iep_CommunicationsMember_3C24C99F35EE41D0B9C3609338B7EEF4" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277_terseLabel_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical</link:label>
    <link:label id="lab_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277_label_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277_documentation_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277" xlink:to="lab_iep_ConsumerNonCyclicalMember_5D1D5BB2168E17FDCA08609338B77277" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA_terseLabel_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consumer, cyclical</link:label>
    <link:label id="lab_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA_label_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consumer, cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA_documentation_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consumer, cyclical [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA" xlink:to="lab_iep_ConsumerCyclicalMember_78AC649EA5A7D946788C609338C736DA" xlink:type="arc" />
    <link:label id="lab_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E_terseLabel_en-US" xlink:label="lab_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Diversified</link:label>
    <link:label id="lab_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E_label_en-US" xlink:label="lab_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Diversified [Member]</link:label>
    <link:label id="lab_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E_documentation_en-US" xlink:label="lab_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Diversified [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_DiversifiedMember" xlink:label="loc_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E" xlink:to="lab_iep_DiversifiedMember_21AFE17006221D0D8C32609338C7D84E" xlink:type="arc" />
    <link:label id="lab_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0_terseLabel_en-US" xlink:label="lab_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Energy</link:label>
    <link:label id="lab_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0_label_en-US" xlink:label="lab_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Energy sector [Member]</link:label>
    <link:label id="lab_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0_documentation_en-US" xlink:label="lab_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Energy sector [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0" xlink:to="lab_iep_EnergySectorMember_77E7A7C485F960A82038609338C717D0" xlink:type="arc" />
    <link:label id="lab_iep_FinancialMember_616DA328887DA76D4BDE609338C7CC00_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_616DA328887DA76D4BDE609338C7CC00" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Financial</link:label>
    <link:label id="lab_iep_FinancialMember_616DA328887DA76D4BDE609338C7CC00_label_en-US" xlink:label="lab_iep_FinancialMember_616DA328887DA76D4BDE609338C7CC00" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Financial [Member]</link:label>
    <link:label id="lab_iep_FinancialMember_616DA328887DA76D4BDE609338C7CC00_documentation_en-US" xlink:label="lab_iep_FinancialMember_616DA328887DA76D4BDE609338C7CC00" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Financial [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_616DA328887DA76D4BDE609338C7CC00" xlink:type="locator" />
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    <link:label id="lab_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B_terseLabel_en-US" xlink:label="lab_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Funds</link:label>
    <link:label id="lab_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B_label_en-US" xlink:label="lab_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:label id="lab_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B_documentation_en-US" xlink:label="lab_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_FundsMember" xlink:label="loc_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B" xlink:to="lab_iep_FundsMember_B5CB381A9F519F792543609338C7AB6B" xlink:type="arc" />
    <link:label id="lab_iep_TechnologyMember_E1C678B3986775437F36609338C753BF_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_E1C678B3986775437F36609338C753BF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Technology</link:label>
    <link:label id="lab_iep_TechnologyMember_E1C678B3986775437F36609338C753BF_label_en-US" xlink:label="lab_iep_TechnologyMember_E1C678B3986775437F36609338C753BF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
    <link:label id="lab_iep_TechnologyMember_E1C678B3986775437F36609338C753BF_documentation_en-US" xlink:label="lab_iep_TechnologyMember_E1C678B3986775437F36609338C753BF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_E1C678B3986775437F36609338C753BF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SovereignDebtMember_EFB9812F5DFF5674C843609338C74762_terseLabel_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_EFB9812F5DFF5674C843609338C74762" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sovereign debt</link:label>
    <link:label id="lab_us-gaap_SovereignDebtMember_EFB9812F5DFF5674C843609338C74762_label_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_EFB9812F5DFF5674C843609338C74762" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Sovereign Debt [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SovereignDebtMember" xlink:label="loc_us-gaap_SovereignDebtMember_EFB9812F5DFF5674C843609338C74762" xlink:type="locator" />
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    <link:label id="lab_iep_UtilitiesMember_E783F13AFAF49C77C3C5609338C71E66_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_E783F13AFAF49C77C3C5609338C71E66" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities</link:label>
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    <link:label id="lab_iep_UtilitiesMember_E783F13AFAF49C77C3C5609338C71E66_documentation_en-US" xlink:label="lab_iep_UtilitiesMember_E783F13AFAF49C77C3C5609338C71E66" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:loc xlink:href="iep-20130331.xsd#iep_UtilitiesMember" xlink:label="loc_iep_UtilitiesMember_E783F13AFAF49C77C3C5609338C71E66" xlink:type="locator" />
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    <link:label id="lab_iep_FairValueOptionInvestmentOwnershipPercentage_E60433D1BF82F9F96BE43CD1F250D0F5_terseLabel_en-US" xlink:label="lab_iep_FairValueOptionInvestmentOwnershipPercentage_E60433D1BF82F9F96BE43CD1F250D0F5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value option investment ownership percentage</link:label>
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    <link:label id="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_AADFBC4B4CE705D780A98302589A0E8C_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock_AADFBC4B4CE705D780A98302589A0E8C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule Of Earnings Per LP Unit</link:label>
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    <link:label id="lab_iep_RestrictedCashMember_A9162DD8E9E63AC86A06609338D6797F_terseLabel_en-US" xlink:label="lab_iep_RestrictedCashMember_A9162DD8E9E63AC86A06609338D6797F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash [Member]</link:label>
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    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_DBCC3D5B95E5080A2A77609338D67B9D_verboseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_DBCC3D5B95E5080A2A77609338D67B9D" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage of equity ownership in operating subsidiary</link:label>
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