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    <link:label id="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_D96BB600BBC035893B59742A13779A51_verboseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_D96BB600BBC035893B59742A13779A51" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, variable interest rate</link:label>
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    <link:label id="lab_us-gaap_ExtinguishmentOfDebtAmount_F8C35895C33991A4749D742A1378A151_terseLabel_en-US" xlink:label="lab_us-gaap_ExtinguishmentOfDebtAmount_F8C35895C33991A4749D742A1378A151" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amount of Exit Facility repaid by proceeds of New Term Loan Facility</link:label>
    <link:label id="lab_us-gaap_ExtinguishmentOfDebtAmount_F8C35895C33991A4749D742A1378A151_label_en-US" xlink:label="lab_us-gaap_ExtinguishmentOfDebtAmount_F8C35895C33991A4749D742A1378A151" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Extinguishment of Debt, Amount</link:label>
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    <link:label id="lab_iep_DebtInstrumentAmountEliminatedThroughConsolidation_F32FEF74CD8F8CB7C7D8742A1378B79A_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentAmountEliminatedThroughConsolidation_F32FEF74CD8F8CB7C7D8742A1378B79A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amount of Exit Facility eliminated through consolidation</link:label>
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    <link:label id="lab_us-gaap_GainsLossesOnExtinguishmentOfDebt_286CBB2C079636F3AAD8742A13781CE7_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GainsLossesOnExtinguishmentOfDebt_286CBB2C079636F3AAD8742A13781CE7" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Loss on extinguishment of debt</link:label>
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    <link:label id="lab_iep_RequireddebtpaymentifLumiereacquisitionisterminated_A8DBDFBB2CD6F1A4DDF8744989BF4F94_terseLabel_en-US" xlink:label="lab_iep_RequireddebtpaymentifLumiereacquisitionisterminated_A8DBDFBB2CD6F1A4DDF8744989BF4F94" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Required debt payment if Lumiere acquisition is terminated</link:label>
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    <link:label id="lab_iep_NewARLMemberMember_95752068746A6F417F8078E1B53ADE73_documentation_en-US" xlink:label="lab_iep_NewARLMemberMember_95752068746A6F417F8078E1B53ADE73" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">New ARL [Member] [Member]</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_NewARLMemberMember" xlink:label="loc_iep_NewARLMemberMember_95752068746A6F417F8078E1B53ADE73" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarSegmentMember_37B9E0C01EC84CB8078E78E1B53A605D_terseLabel_en-US" xlink:label="lab_iep_RailcarSegmentMember_37B9E0C01EC84CB8078E78E1B53A605D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:label id="lab_iep_RailcarSegmentMember_37B9E0C01EC84CB8078E78E1B53A605D_label_en-US" xlink:label="lab_iep_RailcarSegmentMember_37B9E0C01EC84CB8078E78E1B53A605D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:label id="lab_iep_RailcarSegmentMember_37B9E0C01EC84CB8078E78E1B53A605D_documentation_en-US" xlink:label="lab_iep_RailcarSegmentMember_37B9E0C01EC84CB8078E78E1B53A605D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_37B9E0C01EC84CB8078E78E1B53A605D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessAcquisitionLineItems_FF152F171283B7CA865078E1B53A10A6_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionLineItems_FF152F171283B7CA865078E1B53A10A6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Acquisition [Line Items]</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionLineItems_FF152F171283B7CA865078E1B53A10A6_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionLineItems_FF152F171283B7CA865078E1B53A10A6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaap_BusinessAcquisitionLineItems_FF152F171283B7CA865078E1B53A10A6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionLineItems_FF152F171283B7CA865078E1B53A10A6" xlink:to="lab_us-gaap_BusinessAcquisitionLineItems_FF152F171283B7CA865078E1B53A10A6" xlink:type="arc" />
    <link:label id="lab_iep_Amountpaidformanagementcontractbetweenrelatedparties_67A9EA5A21599C2E37B378E1B53A1383_terseLabel_en-US" xlink:label="lab_iep_Amountpaidformanagementcontractbetweenrelatedparties_67A9EA5A21599C2E37B378E1B53A1383" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amount paid for management contract between related parties</link:label>
    <link:label id="lab_iep_Amountpaidformanagementcontractbetweenrelatedparties_67A9EA5A21599C2E37B378E1B53A1383_label_en-US" xlink:label="lab_iep_Amountpaidformanagementcontractbetweenrelatedparties_67A9EA5A21599C2E37B378E1B53A1383" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Amount paid for management contract between related parties</link:label>
    <link:label id="lab_iep_Amountpaidformanagementcontractbetweenrelatedparties_67A9EA5A21599C2E37B378E1B53A1383_documentation_en-US" xlink:label="lab_iep_Amountpaidformanagementcontractbetweenrelatedparties_67A9EA5A21599C2E37B378E1B53A1383" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Amount paid for management contract between related parties</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_Amountpaidformanagementcontractbetweenrelatedparties" xlink:label="loc_iep_Amountpaidformanagementcontractbetweenrelatedparties_67A9EA5A21599C2E37B378E1B53A1383" xlink:type="locator" />
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    <link:label id="lab_iep_Cashcontributiontonewlycapitalizedentity_D7F6665D0327ED1605D978E1B53A4F5A_terseLabel_en-US" xlink:label="lab_iep_Cashcontributiontonewlycapitalizedentity_D7F6665D0327ED1605D978E1B53A4F5A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash contribution to newly capitalized entity</link:label>
    <link:label id="lab_iep_Cashcontributiontonewlycapitalizedentity_D7F6665D0327ED1605D978E1B53A4F5A_label_en-US" xlink:label="lab_iep_Cashcontributiontonewlycapitalizedentity_D7F6665D0327ED1605D978E1B53A4F5A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash contribution to newly capitalized entity</link:label>
    <link:label id="lab_iep_Cashcontributiontonewlycapitalizedentity_D7F6665D0327ED1605D978E1B53A4F5A_documentation_en-US" xlink:label="lab_iep_Cashcontributiontonewlycapitalizedentity_D7F6665D0327ED1605D978E1B53A4F5A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Cash contribution to newly capitalized entity</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_Cashcontributiontonewlycapitalizedentity" xlink:label="loc_iep_Cashcontributiontonewlycapitalizedentity_D7F6665D0327ED1605D978E1B53A4F5A" xlink:type="locator" />
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    <link:label id="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_07FE8D99EBF139EBAEA678E1B53A26BB_terseLabel_en-US" xlink:label="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_07FE8D99EBF139EBAEA678E1B53A26BB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Note receivable contribution to newly capitalized entity</link:label>
    <link:label id="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_07FE8D99EBF139EBAEA678E1B53A26BB_label_en-US" xlink:label="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_07FE8D99EBF139EBAEA678E1B53A26BB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Note receivable contribution to newly capitalized entity</link:label>
    <link:label id="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_07FE8D99EBF139EBAEA678E1B53A26BB_documentation_en-US" xlink:label="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_07FE8D99EBF139EBAEA678E1B53A26BB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Note receivable contribution to newly capitalized entity</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_Notereceivablecontributiontonewlycapitalizedentity" xlink:label="loc_iep_Notereceivablecontributiontonewlycapitalizedentity_07FE8D99EBF139EBAEA678E1B53A26BB" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToAcquireInterestInJointVenture_F5132ACFCB9053D2944D78E1B53ACE75_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireInterestInJointVenture_F5132ACFCB9053D2944D78E1B53ACE75" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payments to Acquire Interest in Joint Venture</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireInterestInJointVenture_F5132ACFCB9053D2944D78E1B53ACE75_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireInterestInJointVenture_F5132ACFCB9053D2944D78E1B53ACE75" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Interest in Joint Venture</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireInterestInJointVenture" xlink:label="loc_us-gaap_PaymentsToAcquireInterestInJointVenture_F5132ACFCB9053D2944D78E1B53ACE75" xlink:type="locator" />
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    <link:label id="lab_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA_terseLabel_en-US" xlink:label="lab_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future planned contribution to newly capitalized entity, percentage</link:label>
    <link:label id="lab_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA_label_en-US" xlink:label="lab_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Future planned contribution to newly capitalized entity, percentage</link:label>
    <link:label id="lab_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA_documentation_en-US" xlink:label="lab_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Future planned contribution to newly capitalized entity, percentage</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_Futureplannedcontributiontonewlycapitalizedentitypercentage" xlink:label="loc_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA" xlink:to="lab_iep_Futureplannedcontributiontonewlycapitalizedentitypercentage_20384F17D6901012FD7878E1B53A65AA" xlink:type="arc" />
    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_82F8714F5E87F0F910BC78E1B53AA0EE_terseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_82F8714F5E87F0F910BC78E1B53AA0EE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of equity ownership in subsidiary</link:label>
    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_82F8714F5E87F0F910BC78E1B53AA0EE_label_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_82F8714F5E87F0F910BC78E1B53AA0EE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_82F8714F5E87F0F910BC78E1B53AA0EE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_82F8714F5E87F0F910BC78E1B53AA0EE" xlink:to="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_82F8714F5E87F0F910BC78E1B53AA0EE" xlink:type="arc" />
    <link:label id="lab_iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity_1A9131FC5D4DF42C075D78E1B53A8EEB_terseLabel_en-US" xlink:label="lab_iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity_1A9131FC5D4DF42C075D78E1B53A8EEB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future debt expected to be incurred by new capitalized entity</link:label>
    <link:label id="lab_iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity_1A9131FC5D4DF42C075D78E1B53A8EEB_label_en-US" xlink:label="lab_iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity_1A9131FC5D4DF42C075D78E1B53A8EEB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Future debt expected to be incurred by new capitalized entity</link:label>
    <link:label id="lab_iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity_1A9131FC5D4DF42C075D78E1B53A8EEB_documentation_en-US" xlink:label="lab_iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity_1A9131FC5D4DF42C075D78E1B53A8EEB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Future debt expected to be incurred by new capitalized entity</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity" xlink:label="loc_iep_Futuredebtexpectedtobeincurredbynewcapitalizedentity_1A9131FC5D4DF42C075D78E1B53A8EEB" xlink:type="locator" />
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    <link:label id="lab_iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity_ED65AD15154BD55542EC78E1B53A4630_terseLabel_en-US" xlink:label="lab_iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity_ED65AD15154BD55542EC78E1B53A4630" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future cash expected to be distributed by newly capitalized entity</link:label>
    <link:label id="lab_iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity_ED65AD15154BD55542EC78E1B53A4630_label_en-US" xlink:label="lab_iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity_ED65AD15154BD55542EC78E1B53A4630" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Future cash expected to be distributed by newly capitalized entity</link:label>
    <link:label id="lab_iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity_ED65AD15154BD55542EC78E1B53A4630_documentation_en-US" xlink:label="lab_iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity_ED65AD15154BD55542EC78E1B53A4630" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Future cash expected to be distributed by newly capitalized entity</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity" xlink:label="loc_iep_Futurecashexpectedtobedistributedbynewlycapitalizedentity_ED65AD15154BD55542EC78E1B53A4630" xlink:type="locator" />
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    <link:label id="lab_iep_Businesscombinationcommitmenttopurchase_3E6B0A8682258D7B298278E60D6297CA_terseLabel_en-US" xlink:label="lab_iep_Businesscombinationcommitmenttopurchase_3E6B0A8682258D7B298278E60D6297CA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business combination, commitment to purchase</link:label>
    <link:label id="lab_iep_Businesscombinationcommitmenttopurchase_3E6B0A8682258D7B298278E60D6297CA_label_en-US" xlink:label="lab_iep_Businesscombinationcommitmenttopurchase_3E6B0A8682258D7B298278E60D6297CA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business combination, commitment to purchase</link:label>
    <link:label id="lab_iep_Businesscombinationcommitmenttopurchase_3E6B0A8682258D7B298278E60D6297CA_documentation_en-US" xlink:label="lab_iep_Businesscombinationcommitmenttopurchase_3E6B0A8682258D7B298278E60D6297CA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Business combination, commitment to purchase</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_Businesscombinationcommitmenttopurchase" xlink:label="loc_iep_Businesscombinationcommitmenttopurchase_3E6B0A8682258D7B298278E60D6297CA" xlink:type="locator" />
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    <link:label id="lab_iep_EnergySegmentAbstract_1696851049B4C69FEF507A324694FB88_label_en-US" xlink:label="lab_iep_EnergySegmentAbstract_1696851049B4C69FEF507A324694FB88" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Energy Segment [Abstract]</link:label>
    <link:label id="lab_iep_EnergySegmentAbstract_1696851049B4C69FEF507A324694FB88_documentation_en-US" xlink:label="lab_iep_EnergySegmentAbstract_1696851049B4C69FEF507A324694FB88" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Energy Segment [Abstract]</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_EnergySegmentAbstract" xlink:label="loc_iep_EnergySegmentAbstract_1696851049B4C69FEF507A324694FB88" xlink:type="locator" />
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    <link:label id="lab_naics_ZZ325311_0F787ABB7D2EA6D95D817A324696111D_terseLabel_en-US" xlink:label="lab_naics_ZZ325311_0F787ABB7D2EA6D95D817A324696111D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Nitrogen Fertilizer [Member]</link:label>
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    <link:label id="lab_iep_CvrEnergyIncMember_364C5613D2FC2616B2D67A324696F4F1_terseLabel_en-US" xlink:label="lab_iep_CvrEnergyIncMember_364C5613D2FC2616B2D67A324696F4F1" 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_364C5613D2FC2616B2D67A324696F4F1_label_en-US" xlink:label="lab_iep_CvrEnergyIncMember_364C5613D2FC2616B2D67A324696F4F1" 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_364C5613D2FC2616B2D67A324696F4F1_documentation_en-US" xlink:label="lab_iep_CvrEnergyIncMember_364C5613D2FC2616B2D67A324696F4F1" 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-20131231.xsd#iep_CvrEnergyIncMember" xlink:label="loc_iep_CvrEnergyIncMember_364C5613D2FC2616B2D67A324696F4F1" xlink:type="locator" />
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    <link:label id="lab_iep_EnergySegmentMember_68F4E29C5ADAB3925E847A324696768D_label_en-US" xlink:label="lab_iep_EnergySegmentMember_68F4E29C5ADAB3925E847A324696768D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Energy Segment [Member]</link:label>
    <link:label id="lab_iep_EnergySegmentMember_68F4E29C5ADAB3925E847A324696768D_documentation_en-US" xlink:label="lab_iep_EnergySegmentMember_68F4E29C5ADAB3925E847A324696768D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Energy Segment [Member]</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_68F4E29C5ADAB3925E847A324696768D" xlink:type="locator" />
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    <link:loc xlink:href="iep-20131231.xsd#iep_ProductionBarrelsOfOilPerDay" xlink:label="loc_iep_ProductionBarrelsOfOilPerDay_57FA995B9FE6375E4D2B7A324696052C" xlink:type="locator" />
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    <link:label id="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6A5C12CEFDDC60BFBF727A3246960481_terseLabel_en-US" xlink:label="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6A5C12CEFDDC60BFBF727A3246960481" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Refinging capacity as a percentage of total regional refining capacity</link:label>
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    <link:label id="lab_iep_Acresofland_8FB6B8F8E00D4387DF457A324696475F_terseLabel_en-US" xlink:label="lab_iep_Acresofland_8FB6B8F8E00D4387DF457A324696475F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Acres of land</link:label>
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    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_0E619F12D168C7594CDB7A324696980F_terseLabel_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_0E619F12D168C7594CDB7A324696980F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
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    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_C51B53BE04DA2485F6DE7A3246971665_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_C51B53BE04DA2485F6DE7A3246971665" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
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    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_51A864CE1D805B03B5A57A324697AC5C_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_51A864CE1D805B03B5A57A324697AC5C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Leased Storage Capacity</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_3F0E0AB6A44A3DD243FA751E356D55B8" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_4D2950FDF4992604AD3F751E356DD6E4_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_4D2950FDF4992604AD3F751E356DD6E4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_2401ECA6D71E62B09BBB751E356DDDFD_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_2401ECA6D71E62B09BBB751E356DDDFD" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_55E8510DBD45A5F91AC0758DDB588D29" xlink:type="locator" />
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    <link:label id="lab_iep_FairValueOptionAllocatedShareBasedCompensationExpense_8321A30ABBEC61244EC270098BC02163_documentation_en-US" xlink:label="lab_iep_FairValueOptionAllocatedShareBasedCompensationExpense_8321A30ABBEC61244EC270098BC02163" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Fair Value Option, Allocated Share-based Compensation Expense</link:label>
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    <link:label id="lab_iep_LiabilityForUnvestedRestrictedStockAwards_54183E090D3BF37214C770098BC0B245_terseLabel_en-US" xlink:label="lab_iep_LiabilityForUnvestedRestrictedStockAwards_54183E090D3BF37214C770098BC0B245" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Liability for unvested restricted stock awards</link:label>
    <link:label id="lab_iep_LiabilityForUnvestedRestrictedStockAwards_54183E090D3BF37214C770098BC0B245_label_en-US" xlink:label="lab_iep_LiabilityForUnvestedRestrictedStockAwards_54183E090D3BF37214C770098BC0B245" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liability for unvested restricted stock awards</link:label>
    <link:label id="lab_iep_LiabilityForUnvestedRestrictedStockAwards_54183E090D3BF37214C770098BC0B245_documentation_en-US" xlink:label="lab_iep_LiabilityForUnvestedRestrictedStockAwards_54183E090D3BF37214C770098BC0B245" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Liability for unvested restricted stock awards</link:label>
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    <link:label id="lab_us-gaap_EmployeeServiceShareBasedCompensationCashFlowEffectCashUsedToSettleAwards_73E22D2D38427F47AFEA70098BC01711_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeServiceShareBasedCompensationCashFlowEffectCashUsedToSettleAwards_73E22D2D38427F47AFEA70098BC01711" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash paid to settle liability-classified awards upon vesting</link:label>
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    <link:label id="lab_iep_SummaryOfSignificantAccountingPoliciesAbstract_F9EEE8791F24F6B855357826CDA3E4C9_label_en-US" xlink:label="lab_iep_SummaryOfSignificantAccountingPoliciesAbstract_F9EEE8791F24F6B855357826CDA3E4C9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Summary of Significant Accounting Policies [Abstract]</link:label>
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    <link:label id="lab_iep_OtherSegmentsAndHoldingCompanyMember_C08FE4E53058604E6E8C7826CDA4B554_terseLabel_en-US" xlink:label="lab_iep_OtherSegmentsAndHoldingCompanyMember_C08FE4E53058604E6E8C7826CDA4B554" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other Segments and Holding Company [Member]</link:label>
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    <link:label id="lab_iep_OtherSegmentsAndHoldingCompanyMember_C08FE4E53058604E6E8C7826CDA4B554_documentation_en-US" xlink:label="lab_iep_OtherSegmentsAndHoldingCompanyMember_C08FE4E53058604E6E8C7826CDA4B554" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Other Segments and Holding Company [Member]</link:label>
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    <link:label id="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_F7A934AD230AE22198E67826CDA4E275_terseLabel_en-US" xlink:label="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_F7A934AD230AE22198E67826CDA4E275" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Automotive, Railcar, Food Packaging and Home Fashion Segments [Member]</link:label>
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    <link:label id="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_A848FCFA88D0BDDF47B37826CDA4B9BB_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_A848FCFA88D0BDDF47B37826CDA4B9BB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidation, Variable Interest Entity, Policy [Policy Text Block]</link:label>
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    <link:label id="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_050654759F082342C3967826CDA5229E_label_en-US" xlink:label="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_050654759F082342C3967826CDA5229E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill and Intangible Assets, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_050654759F082342C3967826CDA5229E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_050654759F082342C3967826CDA5229E" xlink:to="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_050654759F082342C3967826CDA5229E" xlink:type="arc" />
    <link:label id="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_0D96C5B720078E6AE0827826CDA5EF92_terseLabel_en-US" xlink:label="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_0D96C5B720078E6AE0827826CDA5EF92" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_0D96C5B720078E6AE0827826CDA5EF92_label_en-US" xlink:label="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_0D96C5B720078E6AE0827826CDA5EF92" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:label="loc_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_0D96C5B720078E6AE0827826CDA5EF92" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_0D96C5B720078E6AE0827826CDA5EF92" xlink:to="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_0D96C5B720078E6AE0827826CDA5EF92" xlink:type="arc" />
    <link:label id="lab_us-gaap_AssetRetirementObligationsPolicy_50365BB035D4064FE5757826CDA5264D_terseLabel_en-US" xlink:label="lab_us-gaap_AssetRetirementObligationsPolicy_50365BB035D4064FE5757826CDA5264D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Asset Retirement Obligations, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_AssetRetirementObligationsPolicy_50365BB035D4064FE5757826CDA5264D_label_en-US" xlink:label="lab_us-gaap_AssetRetirementObligationsPolicy_50365BB035D4064FE5757826CDA5264D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Asset Retirement Obligations, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AssetRetirementObligationsPolicy" xlink:label="loc_us-gaap_AssetRetirementObligationsPolicy_50365BB035D4064FE5757826CDA5264D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetRetirementObligationsPolicy_50365BB035D4064FE5757826CDA5264D" xlink:to="lab_us-gaap_AssetRetirementObligationsPolicy_50365BB035D4064FE5757826CDA5264D" xlink:type="arc" />
    <link:label id="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_5BFD46E0B3DD03DEA1D57826CDA51588_terseLabel_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_5BFD46E0B3DD03DEA1D57826CDA51588" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pension and Other Postretirement Plans, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_5BFD46E0B3DD03DEA1D57826CDA51588_label_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_5BFD46E0B3DD03DEA1D57826CDA51588" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pension and Other Postretirement Plans, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PensionAndOtherPostretirementPlansPolicy" xlink:label="loc_us-gaap_PensionAndOtherPostretirementPlansPolicy_5BFD46E0B3DD03DEA1D57826CDA51588" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PensionAndOtherPostretirementPlansPolicy_5BFD46E0B3DD03DEA1D57826CDA51588" xlink:to="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_5BFD46E0B3DD03DEA1D57826CDA51588" xlink:type="arc" />
    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4_terseLabel_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4_label_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4_documentation_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock" xlink:label="loc_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4" xlink:to="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_1406541937133AE882B67826CDA559F4" xlink:type="arc" />
    <link:label id="lab_iep_PartnersCapitalPolicyTextBlock_0F1F291AD615D87ABEA87826CDA5800A_terseLabel_en-US" xlink:label="lab_iep_PartnersCapitalPolicyTextBlock_0F1F291AD615D87ABEA87826CDA5800A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Partner's capital [Policy Text Block]</link:label>
    <link:label id="lab_iep_PartnersCapitalPolicyTextBlock_0F1F291AD615D87ABEA87826CDA5800A_label_en-US" xlink:label="lab_iep_PartnersCapitalPolicyTextBlock_0F1F291AD615D87ABEA87826CDA5800A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Partner's capital [Policy Text Block]</link:label>
    <link:label id="lab_iep_PartnersCapitalPolicyTextBlock_0F1F291AD615D87ABEA87826CDA5800A_documentation_en-US" xlink:label="lab_iep_PartnersCapitalPolicyTextBlock_0F1F291AD615D87ABEA87826CDA5800A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Partner's capital [Policy Text Block]</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_PartnersCapitalPolicyTextBlock" xlink:label="loc_iep_PartnersCapitalPolicyTextBlock_0F1F291AD615D87ABEA87826CDA5800A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_EarningsPerSharePolicyTextBlock_D33E2E0628FF98F2DB387826CDA52045_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerSharePolicyTextBlock_D33E2E0628FF98F2DB387826CDA52045" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_EarningsPerSharePolicyTextBlock_D33E2E0628FF98F2DB387826CDA52045_label_en-US" xlink:label="lab_us-gaap_EarningsPerSharePolicyTextBlock_D33E2E0628FF98F2DB387826CDA52045" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaap_EarningsPerSharePolicyTextBlock_D33E2E0628FF98F2DB387826CDA52045" xlink:type="locator" />
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    <link:label id="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_FDBB95F3AEF009CBD2FB7826CDA63883_terseLabel_en-US" xlink:label="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_FDBB95F3AEF009CBD2FB7826CDA63883" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common control acquisitions and dispositions [Policy Text Block]</link:label>
    <link:label id="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_FDBB95F3AEF009CBD2FB7826CDA63883_label_en-US" xlink:label="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_FDBB95F3AEF009CBD2FB7826CDA63883" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common control acquisitions and dispositions [Policy Text Block]</link:label>
    <link:label id="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_FDBB95F3AEF009CBD2FB7826CDA63883_documentation_en-US" xlink:label="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_FDBB95F3AEF009CBD2FB7826CDA63883" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Common control acquisitions and dispositions</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock" xlink:label="loc_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_FDBB95F3AEF009CBD2FB7826CDA63883" xlink:type="locator" />
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    <link:label id="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_22CAA6942B2378B799F67826CDA6D67E_terseLabel_en-US" xlink:label="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_22CAA6942B2378B799F67826CDA6D67E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">General partnership policy [Policy Text Block]</link:label>
    <link:label id="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_22CAA6942B2378B799F67826CDA6D67E_label_en-US" xlink:label="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_22CAA6942B2378B799F67826CDA6D67E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">General partnership policy [Policy Text Block]</link:label>
    <link:label id="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_22CAA6942B2378B799F67826CDA6D67E_documentation_en-US" xlink:label="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_22CAA6942B2378B799F67826CDA6D67E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">General partnership policy in the Company</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_GeneralPartnershipPolicyPolicyTextBlock" xlink:label="loc_iep_GeneralPartnershipPolicyPolicyTextBlock_22CAA6942B2378B799F67826CDA6D67E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_IncomeTaxPolicyTextBlock_FD775D190E3B2CB815247826CDA6B80F_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeTaxPolicyTextBlock_FD775D190E3B2CB815247826CDA6B80F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_IncomeTaxPolicyTextBlock_FD775D190E3B2CB815247826CDA6B80F_label_en-US" xlink:label="lab_us-gaap_IncomeTaxPolicyTextBlock_FD775D190E3B2CB815247826CDA6B80F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="loc_us-gaap_IncomeTaxPolicyTextBlock_FD775D190E3B2CB815247826CDA6B80F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RevenueRecognitionPolicyTextBlock_04892AD58AEE72BE54917826CDA6D999_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueRecognitionPolicyTextBlock_04892AD58AEE72BE54917826CDA6D999" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revenue Recognition, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_RevenueRecognitionPolicyTextBlock_04892AD58AEE72BE54917826CDA6D999_label_en-US" xlink:label="lab_us-gaap_RevenueRecognitionPolicyTextBlock_04892AD58AEE72BE54917826CDA6D999" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Revenue Recognition, Policy [Policy Text Block]</link:label>
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    <link:label id="lab_iep_SalesAndSalesRelatedTaxPolicyTextBlock_217F7D354CD062D19F127826CDA6383E_terseLabel_en-US" xlink:label="lab_iep_SalesAndSalesRelatedTaxPolicyTextBlock_217F7D354CD062D19F127826CDA6383E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sales and sales related tax [Policy Text Block]</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_SalesAndSalesRelatedTaxPolicyTextBlock" xlink:label="loc_iep_SalesAndSalesRelatedTaxPolicyTextBlock_217F7D354CD062D19F127826CDA6383E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RevenueRecognitionIncentives_02021EF756FB869DF4897826CDA655F1_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueRecognitionIncentives_02021EF756FB869DF4897826CDA655F1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revenue Recognition, Incentives [Policy Text Block]</link:label>
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    <link:label id="lab_iep_EngineeringAndToolingPolicyTextBlock_7804B3998AD300865E527826CDA63406_terseLabel_en-US" xlink:label="lab_iep_EngineeringAndToolingPolicyTextBlock_7804B3998AD300865E527826CDA63406" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Engineering and tooling [Policy Text Block]</link:label>
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    <link:label id="lab_iep_UnrealizedgainlossonderivativesMember_D9C67750F6538581E4AE89B586879C0D_terseLabel_en-US" xlink:label="lab_iep_UnrealizedgainlossonderivativesMember_D9C67750F6538581E4AE89B586879C0D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Realized and unrealized loss on derivatives, net</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_SettlementlosswithtaxingauthorityMember" xlink:label="loc_iep_SettlementlosswithtaxingauthorityMember_9792CA2BD8215C3AD48D89B5868708FF" xlink:type="locator" />
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    <link:label id="lab_iep_DividendExpenseOnSecuritiesSoldNotYetPurchasedMember_D62D363AA4FAAA00C5DA89B58687866B_terseLabel_en-US" xlink:label="lab_iep_DividendExpenseOnSecuritiesSoldNotYetPurchasedMember_D62D363AA4FAAA00C5DA89B58687866B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Dividend expense related to securities sold, not yet purchased</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_DividendExpenseOnSecuritiesSoldNotYetPurchasedMember" xlink:label="loc_iep_DividendExpenseOnSecuritiesSoldNotYetPurchasedMember_D62D363AA4FAAA00C5DA89B58687866B" xlink:type="locator" />
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    <link:label id="lab_iep_GainlossondispositionsofassetsMember_4EE234B97BCB56716D2589B58687E049_terseLabel_en-US" xlink:label="lab_iep_GainlossondispositionsofassetsMember_4EE234B97BCB56716D2589B58687E049" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net (loss) gain on disposition of assets</link:label>
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    <link:label id="lab_iep_GainlossondispositionsofassetsMember_4EE234B97BCB56716D2589B58687E049_documentation_en-US" xlink:label="lab_iep_GainlossondispositionsofassetsMember_4EE234B97BCB56716D2589B58687E049" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gain (loss) on dispositions of assets</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_GainlossondispositionsofassetsMember" xlink:label="loc_iep_GainlossondispositionsofassetsMember_4EE234B97BCB56716D2589B58687E049" xlink:type="locator" />
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    <link:label id="lab_iep_AppreciationOnDeferredManagementFeeMember_B367DA325235CA25634D89B58687DAF8_terseLabel_en-US" xlink:label="lab_iep_AppreciationOnDeferredManagementFeeMember_B367DA325235CA25634D89B58687DAF8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Appreciation on deferred management fee</link:label>
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    <link:label id="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_4E17E7ABC127CAA7FB4889B586879905_terseLabel_en-US" xlink:label="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_4E17E7ABC127CAA7FB4889B586879905" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity earnings from non-consolidated affiliates</link:label>
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    <link:label id="lab_iep_OtherIncomeLossNotSpecifiedMember_0F2EB1DB8815AF9B8A2989B586878457_terseLabel_en-US" xlink:label="lab_iep_OtherIncomeLossNotSpecifiedMember_0F2EB1DB8815AF9B8A2989B586878457" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other</link:label>
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_C9911B2372679C56747F758DDAACB372_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_C9911B2372679C56747F758DDAACB372" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future minimum lease payments under operating leases, 2014</link:label>
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    <link:label id="lab_iep_A2022NotesMember_11999A3E5E170BC7DF53742A171BD2FC_documentation_en-US" xlink:label="lab_iep_A2022NotesMember_11999A3E5E170BC7DF53742A171BD2FC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentUnamortizedPremium" xlink:label="loc_us-gaap_DebtInstrumentUnamortizedPremium_C883EFA625686BAE5921742A171CAD0C" xlink:type="locator" />
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    <link:label id="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_3BB458E7290C4CC69796742A2D254B8C_documentation_en-US" xlink:label="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_3BB458E7290C4CC69796742A2D254B8C" 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-20131231.xsd#iep_RedemptionOfDebtInstrumentPremiumWrittenOff" xlink:label="loc_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_3BB458E7290C4CC69796742A2D254B8C" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_8681BCBE5C1EC226F2C5742A171CA2BE_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_8681BCBE5C1EC226F2C5742A171CA2BE" 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>
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    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_8681BCBE5C1EC226F2C5742A171CA2BE_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_8681BCBE5C1EC226F2C5742A171CA2BE" 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-20131231.xsd#iep_LineOfCreditFacilityIncrementalBorrowingIncrease" xlink:label="loc_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_8681BCBE5C1EC226F2C5742A171CA2BE" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_B7A9A67BAA628AADE21D742A171C994F_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_B7A9A67BAA628AADE21D742A171C994F" 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_B7A9A67BAA628AADE21D742A171C994F_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_B7A9A67BAA628AADE21D742A171C994F" 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>
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    <link:loc xlink:href="iep-20131231.xsd#iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment" xlink:label="loc_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_B7A9A67BAA628AADE21D742A171C994F" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_503F27EB13BC07DCF1F4742A171CAC74_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_503F27EB13BC07DCF1F4742A171CAC74" 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:loc xlink:href="iep-20131231.xsd#iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet" xlink:label="loc_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_503F27EB13BC07DCF1F4742A171CAC74" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_DA95DCAD85D5377F57CE742A171D25A6_verboseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_DA95DCAD85D5377F57CE742A171D25A6" 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_us-gaap_LettersOfCreditOutstandingAmount_C3402FFA0C6562126278742A171D8F5B_label_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_C3402FFA0C6562126278742A171D8F5B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="loc_us-gaap_LettersOfCreditOutstandingAmount_C3402FFA0C6562126278742A171D8F5B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_AE60B3F868F2D0A6CE9C798241564A09_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_AE60B3F868F2D0A6CE9C798241564A09" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future minimum payments for unconditional purchase obligations, 2014</link:label>
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_AC07428E1F2D24314CE579824156FA88_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_AC07428E1F2D24314CE579824156FA88" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Two Years</link:label>
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_CE0D12FA95A2E1044F2F79824156B5A4_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_CE0D12FA95A2E1044F2F79824156B5A4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Three Years</link:label>
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_88E3C702DB6FCBD16099798241567DB6_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_88E3C702DB6FCBD16099798241567DB6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Four Years</link:label>
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_FE2D13E8C4101BFB8FDF798241567BB6_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_FE2D13E8C4101BFB8FDF798241567BB6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due after Five Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_FE2D13E8C4101BFB8FDF798241567BB6" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_FE913C0D176958BBE01C79824156ECF6_totalLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_FE913C0D176958BBE01C79824156ECF6" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total future minimum payments for unconditional purhcase obligations</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_FE913C0D176958BBE01C79824156ECF6_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_FE913C0D176958BBE01C79824156ECF6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</link:label>
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    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_69F25433C8A59496809379824156F195_terseLabel_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_69F25433C8A59496809379824156F195" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unconditional purchase obligation for petroleum transportation, payable ratably over nine years</link:label>
    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_69F25433C8A59496809379824156F195_label_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_69F25433C8A59496809379824156F195" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligations, Due Ratably over Nine Years</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears" xlink:label="loc_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_69F25433C8A59496809379824156F195" xlink:type="locator" />
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    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B30491EDA62FAB21B19879824156CE1E_terseLabel_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B30491EDA62FAB21B19879824156CE1E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term of unconditional purchase obligation for petroleum transportation</link:label>
    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B30491EDA62FAB21B19879824156CE1E_label_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B30491EDA62FAB21B19879824156CE1E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligations, Term of Service Provided</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided" xlink:label="loc_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B30491EDA62FAB21B19879824156CE1E" xlink:type="locator" />
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    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsNumberOfBarrelsToBeTransported_D1D8E2CAFE8696F7D2DE79824156A4FE_terseLabel_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsNumberOfBarrelsToBeTransported_D1D8E2CAFE8696F7D2DE79824156A4FE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of barrels of petroleum to be transported pursuant to unconditional purchase obligation</link:label>
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    <link:label id="lab_iep_ScheduleIBalanceSheetAbstract_A495368683E8EBC3022A758DDA35BD80_label_en-US" xlink:label="lab_iep_ScheduleIBalanceSheetAbstract_A495368683E8EBC3022A758DDA35BD80" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule I - Balance Sheet [Abstract]</link:label>
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_213C4EB9024A8AEE45957961B417D586_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_213C4EB9024A8AEE45957961B417D586" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_213C4EB9024A8AEE45957961B417D586" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_213C4EB9024A8AEE45957961B417D586" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_213C4EB9024A8AEE45957961B417D586" xlink:type="arc" />
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_C8083829CE0B3EBEF3AF7961B417916D_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_C8083829CE0B3EBEF3AF7961B417916D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Two</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_C8083829CE0B3EBEF3AF7961B417916D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_C8083829CE0B3EBEF3AF7961B417916D" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_C8083829CE0B3EBEF3AF7961B417916D" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_871433C8C087E891F5307961B417F4A8_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_871433C8C087E891F5307961B417F4A8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, 2016</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_871433C8C087E891F5307961B417F4A8_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_871433C8C087E891F5307961B417F4A8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Three</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_871433C8C087E891F5307961B417F4A8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_871433C8C087E891F5307961B417F4A8" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_871433C8C087E891F5307961B417F4A8" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_9EEB5BFB03FD5358573D7961B4179B6C_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_9EEB5BFB03FD5358573D7961B4179B6C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, 2017</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_9EEB5BFB03FD5358573D7961B4179B6C_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_9EEB5BFB03FD5358573D7961B4179B6C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Four</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_9EEB5BFB03FD5358573D7961B4179B6C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_9EEB5BFB03FD5358573D7961B4179B6C" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_9EEB5BFB03FD5358573D7961B4179B6C" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_77536DDBCEA854A15AC77961B417EC39_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_77536DDBCEA854A15AC77961B417EC39" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, 2018</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_77536DDBCEA854A15AC77961B417EC39_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_77536DDBCEA854A15AC77961B417EC39" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Five</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_77536DDBCEA854A15AC77961B417EC39" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_77536DDBCEA854A15AC77961B417EC39" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_77536DDBCEA854A15AC77961B417EC39" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_9A5E088EA98A846C0F257961B417B37A_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_9A5E088EA98A846C0F257961B417B37A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, Thereafter</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_9A5E088EA98A846C0F257961B417B37A_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_9A5E088EA98A846C0F257961B417B37A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, after Year Five</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_9A5E088EA98A846C0F257961B417B37A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_9A5E088EA98A846C0F257961B417B37A" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_9A5E088EA98A846C0F257961B417B37A" xlink:type="arc" />
    <link:label id="lab_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4_totalLabel_en-US" xlink:label="lab_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total estimated future amortization expense for definite-lived intangible assets</link:label>
    <link:label id="lab_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4_label_en-US" xlink:label="lab_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Expected Future Amortization</link:label>
    <link:label id="lab_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4_documentation_en-US" xlink:label="lab_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total amount of amortization expense expected to be recognized for all periods after the fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_TotalExpectedFutureAmortization" xlink:label="loc_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4" xlink:to="lab_iep_TotalExpectedFutureAmortization_51AF05D4CCCBC62882C97961B41772C4" xlink:type="arc" />
    <link:label id="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C8C7D9EBD662432647F37961B417D567_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C8C7D9EBD662432647F37961B417D567" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Goodwill, purchase accounting adjustment</link:label>
    <link:label id="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C8C7D9EBD662432647F37961B417D567_label_en-US" xlink:label="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C8C7D9EBD662432647F37961B417D567" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill, Purchase Accounting Adjustments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillPurchaseAccountingAdjustments" xlink:label="loc_us-gaap_GoodwillPurchaseAccountingAdjustments_C8C7D9EBD662432647F37961B417D567" xlink:type="locator" />
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_FAB80D0D76A423EC29397961B417AC9D_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_FAB80D0D76A423EC29397961B417AC9D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Definite-lived intangibles, purchase accounting adjustment</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_FAB80D0D76A423EC29397961B417AC9D_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_FAB80D0D76A423EC29397961B417AC9D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Purchase Accounting Adjustments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_FAB80D0D76A423EC29397961B417AC9D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit_C174CF366ECBD6A7B50F7961B417841D_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit_C174CF366ECBD6A7B50F7961B417841D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Foreign exchange</link:label>
    <link:label id="lab_us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit_C174CF366ECBD6A7B50F7961B417841D_label_en-US" xlink:label="lab_us-gaap_GoodwillWrittenOffRelatedToSaleOfBusinessUnit_C174CF366ECBD6A7B50F7961B417841D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill, Written off Related to Sale of Business Unit</link:label>
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsPeriodIncreaseDecrease_8350FC26CE38E0FC19B67961B41749F2_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsPeriodIncreaseDecrease_8350FC26CE38E0FC19B67961B41749F2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Period Increase (Decrease)</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsPeriodIncreaseDecrease_8350FC26CE38E0FC19B67961B41749F2" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StockholdersEquityPeriodIncreaseDecrease" xlink:label="loc_us-gaap_StockholdersEquityPeriodIncreaseDecrease_A0206D119F926B2E38627961B41736FB" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_CEC992926BE105B9E4347961B417E842" xlink:type="locator" />
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetUsefulLife_69B2B2E86B7DD33222DD7961B417F9B2_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetUsefulLife_69B2B2E86B7DD33222DD7961B417F9B2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetUsefulLife_69B2B2E86B7DD33222DD7961B417F9B2" xlink:type="locator" />
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    <link:label id="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_54E1680E7C70C5EFEBCE7961B4175877_terseLabel_en-US" xlink:label="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_54E1680E7C70C5EFEBCE7961B4175877" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Increase in tangible and identifiable intangible assets due to finalization of purchase price allocations</link:label>
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    <link:label id="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_54E1680E7C70C5EFEBCE7961B4175877_documentation_en-US" xlink:label="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_54E1680E7C70C5EFEBCE7961B4175877" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to tangible and identifiable intangible assets acquired in connection with a business combination for which the initial accounting was incomplete.</link:label>
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    <link:label id="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_D03170F45F2D47B0EB42790884AD9507_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_D03170F45F2D47B0EB42790884AD9507" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Expenses from Transactions with Related Party</link:label>
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    <link:label id="lab_us-gaap_IncomeStatementAbstract_BF338D3F6267D21604E66A2CDAB999FE_label_en-US" xlink:label="lab_us-gaap_IncomeStatementAbstract_BF338D3F6267D21604E66A2CDAB999FE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Statement [Abstract]</link:label>
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    <link:label id="lab_iep_PriorservicecreditinAOCI_90BC103F1C1D73B8EC4789B5878EEADF_terseLabel_en-US" xlink:label="lab_iep_PriorservicecreditinAOCI_90BC103F1C1D73B8EC4789B5878EEADF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Prior service credit in AOCI</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_DefinedBenefitPlanAssumptionUsedCalculatedProjectedBenefitObligationDiscountRate" xlink:label="loc_iep_DefinedBenefitPlanAssumptionUsedCalculatedProjectedBenefitObligationDiscountRate_795E151F19F00D37A63A89B5878EC9B7" xlink:type="locator" />
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    <link:label id="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_69849D3CAABAECF1F0F589B5878F897D_terseLabel_en-US" xlink:label="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_69849D3CAABAECF1F0F589B5878F897D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percent of plan assets invested in actively managed investment funds</link:label>
    <link:label id="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_69849D3CAABAECF1F0F589B5878F897D_label_en-US" xlink:label="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_69849D3CAABAECF1F0F589B5878F897D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Percent of plan assets invested in actively managed investment funds</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds" xlink:label="loc_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_69849D3CAABAECF1F0F589B5878F897D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_69849D3CAABAECF1F0F589B5878F897D" xlink:to="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_69849D3CAABAECF1F0F589B5878F897D" xlink:type="arc" />
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Defined benefit plans with projected benefit obligation in excess of plan assets</link:label>
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C_label_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined benefit plan, plans with projected benefit obligations in excess of plan assets, aggregate projected benefit obligation</link:label>
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C_documentation_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Defined benefit plan, plans with projected benefit obligations in excess of plan assets, aggregate projected benefit obligation</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation" xlink:label="loc_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C" xlink:to="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_2DFFF4A57FAF3BFE17DC89B5878F1A4C" xlink:type="arc" />
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of plan assets for benefit plans with projected benefit obligations in excess of plan assets</link:label>
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659_label_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined benefit plan, plans with projected benefit obligations in excess of plan assets, fair value of plan assets</link:label>
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659_documentation_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Defined benefit plan, plans with projected benefit obligations in excess of plan assets, fair value of plan assets</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets" xlink:label="loc_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659" xlink:to="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_11D08309EE0A491AF70589B5878F3659" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_BA57F56904C485CE9A6289B5878FFD53_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_BA57F56904C485CE9A6289B5878FFD53" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_BA57F56904C485CE9A6289B5878FFD53_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_BA57F56904C485CE9A6289B5878FFD53" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Projected Benefit Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation" xlink:label="loc_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_BA57F56904C485CE9A6289B5878FFD53" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_BA57F56904C485CE9A6289B5878FFD53" xlink:to="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_BA57F56904C485CE9A6289B5878FFD53" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_D95F7FB54BB8458A9F0589B5878F73E9_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_D95F7FB54BB8458A9F0589B5878F73E9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accumulated benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_D95F7FB54BB8458A9F0589B5878F73E9_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_D95F7FB54BB8458A9F0589B5878F73E9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Accumulated Benefit Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation" xlink:label="loc_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_D95F7FB54BB8458A9F0589B5878F73E9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_D95F7FB54BB8458A9F0589B5878F73E9" xlink:to="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_D95F7FB54BB8458A9F0589B5878F73E9" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_34842F86414DF95B6C8289B5878F1A15_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_34842F86414DF95B6C8289B5878F1A15" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_34842F86414DF95B6C8289B5878F1A15_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_34842F86414DF95B6C8289B5878F1A15" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Pension Plans with Accumulated Benefit Obligations in Excess of Plan Assets, Aggregate Fair Value of Plan Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets" xlink:label="loc_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_34842F86414DF95B6C8289B5878F1A15" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_34842F86414DF95B6C8289B5878F1A15" xlink:to="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_34842F86414DF95B6C8289B5878F1A15" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_36E581888C3D1F686D6289B5878FCEB6_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_36E581888C3D1F686D6289B5878FCEB6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accumulated benefit obligation for all pension plans</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_36E581888C3D1F686D6289B5878FCEB6_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_36E581888C3D1F686D6289B5878FCEB6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Accumulated Benefit Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation" xlink:label="loc_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_36E581888C3D1F686D6289B5878FCEB6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_36E581888C3D1F686D6289B5878FCEB6" xlink:to="lab_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_36E581888C3D1F686D6289B5878FCEB6" xlink:type="arc" />
    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amounts in accumulated other comprehensive loss expected to be recognized as Amortizatoin of actuarial losses in 2013</link:label>
    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9_label_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined benefit plans, amount in AOCI expected to be reclassed into net periodic benefit cost in the next year, amortization of actuarial losses</link:label>
    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9_documentation_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Defined benefit plans, amount in AOCI expected to be reclassed into net periodic benefit cost in the next year, amortization of actuarial losses</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses" xlink:label="loc_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9" xlink:to="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_1FA51A24AB67C131ED4A89B5878FACF9" xlink:type="arc" />
    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amounts in accumulated other comprehensive loss expected to be recognized as Amortization of prior service credit in 2013</link:label>
    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305_label_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined benefit plans, amount in AOCI expected to be reclassed into net periodic benefit cost in the next year, amortization of prior service credit</link:label>
    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305_documentation_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Defined benefit plans, amount in AOCI expected to be reclassed into net periodic benefit cost in the next year, amortization of prior service credit</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit" xlink:label="loc_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305" xlink:to="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_EC79343EC24B21F1615489B5878F1305" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanAmountToBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossNextFiscalYear_03BB8A7C8290BF45763F89B5878F1F1A_totalLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanAmountToBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossNextFiscalYear_03BB8A7C8290BF45763F89B5878F1F1A" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Amounts in accumulated other comprehensive loss expected to be recognized as net periodic benefit cost in 2013</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanAmountToBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossNextFiscalYear_03BB8A7C8290BF45763F89B5878F1F1A_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanAmountToBeAmortizedFromAccumulatedOtherComprehensiveIncomeLossNextFiscalYear_03BB8A7C8290BF45763F89B5878F1F1A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Amount to be Amortized from Accumulated Other Comprehensive Income (Loss) Next Fiscal Year</link:label>
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    <link:loc xlink:href="iep-20131231.xsd#iep_DefinedBenefitPlanYearThatDrugCostRateReachesUltimateTrendRate" xlink:label="loc_iep_DefinedBenefitPlanYearThatDrugCostRateReachesUltimateTrendRate_51A6A46D1E01C51A423B89B587909E07" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DefinedBenefitPlanYearThatDrugCostRateReachesUltimateTrendRate_51A6A46D1E01C51A423B89B587909E07" xlink:to="lab_iep_DefinedBenefitPlanYearThatDrugCostRateReachesUltimateTrendRate_51A6A46D1E01C51A423B89B587909E07" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_43C14995AAE7C3ABFDEA89B58790B066_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_43C14995AAE7C3ABFDEA89B58790B066" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp increase in health care cost trend rate, impact on Total service and Interest cost</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_43C14995AAE7C3ABFDEA89B58790B066_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_43C14995AAE7C3ABFDEA89B58790B066" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" xlink:label="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_43C14995AAE7C3ABFDEA89B58790B066" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_43C14995AAE7C3ABFDEA89B58790B066" xlink:to="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_43C14995AAE7C3ABFDEA89B58790B066" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_DADAB91A3C7146651D1A89B587903BCE_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_DADAB91A3C7146651D1A89B587903BCE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp decrease in health care cost trend rate, impact on APBO</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_DADAB91A3C7146651D1A89B587903BCE_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_DADAB91A3C7146651D1A89B587903BCE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" xlink:label="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_DADAB91A3C7146651D1A89B587903BCE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_DADAB91A3C7146651D1A89B587903BCE" xlink:to="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_DADAB91A3C7146651D1A89B587903BCE" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_93201D26904143B2BEF589B587901642_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_93201D26904143B2BEF589B587901642" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp decrease in health care cost trend rate, impact on Total service and Interest cost</link:label>
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    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F4069A7E236A45DAFD3A89B5879086EA_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F4069A7E236A45DAFD3A89B5879086EA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp decrease in health care cost trend rate, impact on APBO</link:label>
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    <link:label id="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_1DBE57E7E9418391511489B587903A71_terseLabel_en-US" xlink:label="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_1DBE57E7E9418391511489B587903A71" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Change in PBO</link:label>
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    <link:label id="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_1DBE57E7E9418391511489B587903A71_documentation_en-US" xlink:label="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_1DBE57E7E9418391511489B587903A71" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Change in projected benefit obligation due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths" xlink:label="loc_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_1DBE57E7E9418391511489B587903A71" xlink:type="locator" />
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    <link:label id="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943_terseLabel_en-US" xlink:label="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Change in accumulated OCL</link:label>
    <link:label id="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943_label_en-US" xlink:label="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Change in accumulated other comprehensive loss due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:label id="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943_documentation_en-US" xlink:label="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Change in accumulated other comprehensive loss due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:loc xlink:href="iep-20131231.xsd#iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths" xlink:label="loc_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943" xlink:to="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_CED9F44131667FE8DCB789B587901943" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_65E729DF8739660D3AC089B58790E5FD_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_65E729DF8739660D3AC089B58790E5FD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2014</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_65E729DF8739660D3AC089B58790E5FD_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_65E729DF8739660D3AC089B58790E5FD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_65E729DF8739660D3AC089B58790E5FD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_65E729DF8739660D3AC089B58790E5FD" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_65E729DF8739660D3AC089B58790E5FD" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_171599C9FA612B85EAA889B58790B7BD_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_171599C9FA612B85EAA889B58790B7BD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2015</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_171599C9FA612B85EAA889B58790B7BD_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_171599C9FA612B85EAA889B58790B7BD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Year Two</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_171599C9FA612B85EAA889B58790B7BD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_171599C9FA612B85EAA889B58790B7BD" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_171599C9FA612B85EAA889B58790B7BD" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_34F97B91D9B0B35270CE89B58790170B_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_34F97B91D9B0B35270CE89B58790170B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2016</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_34F97B91D9B0B35270CE89B58790170B_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_34F97B91D9B0B35270CE89B58790170B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Year Three</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_34F97B91D9B0B35270CE89B58790170B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_34F97B91D9B0B35270CE89B58790170B" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_34F97B91D9B0B35270CE89B58790170B" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_06F83ABEC422F71AE22189B587905324_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_06F83ABEC422F71AE22189B587905324" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2017</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_06F83ABEC422F71AE22189B587905324_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_06F83ABEC422F71AE22189B587905324" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Year Four</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_06F83ABEC422F71AE22189B587905324" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_06F83ABEC422F71AE22189B587905324" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_06F83ABEC422F71AE22189B587905324" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_FB325716B32C08B2DE9E89B58790E06D_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_FB325716B32C08B2DE9E89B58790E06D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2018</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_FB325716B32C08B2DE9E89B58790E06D_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_FB325716B32C08B2DE9E89B58790E06D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Year Five</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_FB325716B32C08B2DE9E89B58790E06D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_FB325716B32C08B2DE9E89B58790E06D" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_FB325716B32C08B2DE9E89B58790E06D" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter_036EC825D035DB3D8D1A89B587904A62_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter_036EC825D035DB3D8D1A89B587904A62" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2019-2023</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter_036EC825D035DB3D8D1A89B587904A62_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter_036EC825D035DB3D8D1A89B587904A62" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Five Fiscal Years Thereafter</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter_036EC825D035DB3D8D1A89B587904A62" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter_036EC825D035DB3D8D1A89B587904A62" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsFiveFiscalYearsThereafter_036EC825D035DB3D8D1A89B587904A62" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear_829A3C557CF80D0A0D5E89B58790C202_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear_829A3C557CF80D0A0D5E89B58790C202" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expected future contributions to benefit plans in 2013</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear_829A3C557CF80D0A0D5E89B58790C202_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear_829A3C557CF80D0A0D5E89B58790C202" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear" xlink:label="loc_us-gaap_DefinedBenefitPlansEstimatedFutureEmployerContributionsInNextFiscalYear_829A3C557CF80D0A0D5E89B58790C202" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DefinedContributionPlanCostRecognized_F9BCC3AC9FD31FC2631689B587903358_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedContributionPlanCostRecognized_F9BCC3AC9FD31FC2631689B587903358" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total expenses attributable to defined contribution plan</link:label>
    <link:label id="lab_us-gaap_DefinedContributionPlanCostRecognized_F9BCC3AC9FD31FC2631689B587903358_label_en-US" xlink:label="lab_us-gaap_DefinedContributionPlanCostRecognized_F9BCC3AC9FD31FC2631689B587903358" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Contribution Plan, Cost Recognized</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DefinedContributionPlanCostRecognized" xlink:label="loc_us-gaap_DefinedContributionPlanCostRecognized_F9BCC3AC9FD31FC2631689B587903358" xlink:type="locator" />
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    <link:label id="lab_us-gaap_MultiemployerPlanPeriodContributions_6B8EAB728AB7EB2CCE6389B587912583_terseLabel_en-US" xlink:label="lab_us-gaap_MultiemployerPlanPeriodContributions_6B8EAB728AB7EB2CCE6389B587912583" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Contributions to multi-employer plans</link:label>
    <link:label id="lab_us-gaap_MultiemployerPlanPeriodContributions_6B8EAB728AB7EB2CCE6389B587912583_label_en-US" xlink:label="lab_us-gaap_MultiemployerPlanPeriodContributions_6B8EAB728AB7EB2CCE6389B587912583" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Multiemployer Plan, Period Contributions</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MultiemployerPlanPeriodContributions" xlink:label="loc_us-gaap_MultiemployerPlanPeriodContributions_6B8EAB728AB7EB2CCE6389B587912583" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment_E0EEFE2368121B5A9B7D89B58791C61F_terseLabel_en-US" xlink:label="lab_us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment_E0EEFE2368121B5A9B7D89B58791C61F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Liabilities for benefits to former or inactive employees paid after employment but before retirement</link:label>
    <link:label id="lab_us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment_E0EEFE2368121B5A9B7D89B58791C61F_label_en-US" xlink:label="lab_us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment_E0EEFE2368121B5A9B7D89B58791C61F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Supplemental Unemployment Benefits, Other Postemployment</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment" xlink:label="loc_us-gaap_SupplementalUnemploymentBenefitsOtherPostemployment_E0EEFE2368121B5A9B7D89B58791C61F" xlink:type="locator" />
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    <link:label id="lab_iep_CompensationAbstract_DC6B201B168B3EA5FE777826CFC021F3_label_en-US" xlink:label="lab_iep_CompensationAbstract_DC6B201B168B3EA5FE777826CFC021F3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Compensation [Abstract]</link:label>
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