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    <link:label id="lab_iep_IcahnEnterprisesGPMember_C18950181CC35F7B38389DB566273554_terseLabel_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_C18950181CC35F7B38389DB566273554" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P. [Member]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentAxis_AB9F1792565D0CBACAC39DB56627B01E_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentAxis_AB9F1792565D0CBACAC39DB56627B01E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument [Axis]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentNameDomain_2C35EF25BC20439EE0F89DB566281F72_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentNameDomain_2C35EF25BC20439EE0F89DB566281F72" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Name [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_2C35EF25BC20439EE0F89DB566281F72" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_2C35EF25BC20439EE0F89DB566281F72" xlink:to="lab_us-gaap_DebtInstrumentNameDomain_2C35EF25BC20439EE0F89DB566281F72" xlink:type="arc" />
    <link:label id="lab_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A_terseLabel_en-US" xlink:label="lab_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A_label_en-US" xlink:label="lab_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
    <link:label id="lab_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A_documentation_en-US" xlink:label="lab_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_A2022NotesMember" xlink:label="loc_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A" xlink:to="lab_iep_A2022NotesMember_419001C0544E7786A8719DB56628DC9A" xlink:type="arc" />
    <link:label id="lab_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C_terseLabel_en-US" xlink:label="lab_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">8% senior unsecured notes due 2018 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C_label_en-US" xlink:label="lab_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2018 Notes [Member]</link:label>
    <link:label id="lab_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C_documentation_en-US" xlink:label="lab_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Initial Issuance of 8% Senior Unsecured Notes Due 2018 [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_A2018NotesMember" xlink:label="loc_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C" xlink:to="lab_iep_A2018NotesMember_0B49CCA822CC4661A7739DB56628C17C" xlink:type="arc" />
    <link:label id="lab_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235_terseLabel_en-US" xlink:label="lab_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235_label_en-US" xlink:label="lab_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2017 Notes [Member]</link:label>
    <link:label id="lab_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235_documentation_en-US" xlink:label="lab_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2017 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_A2017NotesMember" xlink:label="loc_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235" xlink:to="lab_iep_A2017NotesMember_288EE52EBB72A0DAD50D9DB566286235" xlink:type="arc" />
    <link:label id="lab_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514_terseLabel_en-US" xlink:label="lab_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">7.75% senior unsecured notes due 2016 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514_label_en-US" xlink:label="lab_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2016 Notes [Member]</link:label>
    <link:label id="lab_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514_documentation_en-US" xlink:label="lab_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Initial Issuance of the 7.75% Senior Unsecured Notes Due 2016 [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_A2016NotesMember" xlink:label="loc_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514" xlink:to="lab_iep_A2016NotesMember_4BA4612CFB614E6B85429DB56628F514" xlink:type="arc" />
    <link:label id="lab_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1_terseLabel_en-US" xlink:label="lab_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1_label_en-US" xlink:label="lab_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2020 Notes [Member]</link:label>
    <link:label id="lab_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1_documentation_en-US" xlink:label="lab_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2020 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_A2020NotesMember" xlink:label="loc_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1" xlink:to="lab_iep_A2020NotesMember_0B8B05D521A781BB85259DB5662845F1" xlink:type="arc" />
    <link:label id="lab_iep_A2019NotesMember_465F9A006D44DDC41E3F9DB56628CA55_terseLabel_en-US" xlink:label="lab_iep_A2019NotesMember_465F9A006D44DDC41E3F9DB56628CA55" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.875% senior unsecured notes due 2019 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2019NotesMember_465F9A006D44DDC41E3F9DB56628CA55_label_en-US" xlink:label="lab_iep_A2019NotesMember_465F9A006D44DDC41E3F9DB56628CA55" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2019 Notes [Member]</link:label>
    <link:label id="lab_iep_A2019NotesMember_465F9A006D44DDC41E3F9DB56628CA55_documentation_en-US" xlink:label="lab_iep_A2019NotesMember_465F9A006D44DDC41E3F9DB56628CA55" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2019 Notes [Member]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_MortgagesMember" xlink:label="loc_us-gaap_MortgagesMember_341F1B1860A74BDDEC849DB566284819" xlink:type="locator" />
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    <link:label id="lab_us-gaap_StatementScenarioAxis_9EBC7D12E309C9A60E959DB56628448A_label_en-US" xlink:label="lab_us-gaap_StatementScenarioAxis_9EBC7D12E309C9A60E959DB56628448A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Scenario [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementScenarioAxis" xlink:label="loc_us-gaap_StatementScenarioAxis_9EBC7D12E309C9A60E959DB56628448A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ScenarioUnspecifiedDomain_C264E3C3046F828157AC9DB56629C3B0_label_en-US" xlink:label="lab_us-gaap_ScenarioUnspecifiedDomain_C264E3C3046F828157AC9DB56629C3B0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Scenario, Unspecified [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ScenarioUnspecifiedDomain" xlink:label="loc_us-gaap_ScenarioUnspecifiedDomain_C264E3C3046F828157AC9DB56629C3B0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ParentCompanyMember_CBC11EF7C9D967C9DA159DB566295AFC_terseLabel_en-US" xlink:label="lab_us-gaap_ParentCompanyMember_CBC11EF7C9D967C9DA159DB566295AFC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Parent Company [Member]</link:label>
    <link:label id="lab_us-gaap_ParentCompanyMember_CBC11EF7C9D967C9DA159DB566295AFC_label_en-US" xlink:label="lab_us-gaap_ParentCompanyMember_CBC11EF7C9D967C9DA159DB566295AFC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Parent Company [Member]</link:label>
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    <link:label id="lab_iep_IcahnEnterprisesHoldingsMember_6A1CF7ECE0E5794E904B9DB56629DA58_terseLabel_en-US" xlink:label="lab_iep_IcahnEnterprisesHoldingsMember_6A1CF7ECE0E5794E904B9DB56629DA58" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Icahn Enterprises Holdings [Member]</link:label>
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    <link:label id="lab_us-gaap_StatementLineItems_4A90C11AC3A8827221669DB56629501A_terseLabel_en-US" xlink:label="lab_us-gaap_StatementLineItems_4A90C11AC3A8827221669DB56629501A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Statement [Line Items]</link:label>
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_B5AB1B00C1DB2B0319CF9DB566295253_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_B5AB1B00C1DB2B0319CF9DB566295253" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Aggregate general partner ownership interest of parent and operating subsidiary</link:label>
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    <link:label id="lab_iep_CoffeyvilleKansasMember_15858E5E89299C50A344BD1E6D843F53_label_en-US" xlink:label="lab_iep_CoffeyvilleKansasMember_15858E5E89299C50A344BD1E6D843F53" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Coffeyville, Kansas [Member]</link:label>
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    <link:label id="lab_iep_WynnewoodOklahomaMember_A62808DD896528B86E82BD1E6D84114A_terseLabel_en-US" xlink:label="lab_iep_WynnewoodOklahomaMember_A62808DD896528B86E82BD1E6D84114A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Wynnewood, Oklahoma [Member]</link:label>
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    <link:loc xlink:href="iep-20141231.xsd#iep_WynnewoodOklahomaMember" xlink:label="loc_iep_WynnewoodOklahomaMember_A62808DD896528B86E82BD1E6D84114A" xlink:type="locator" />
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    <link:label id="lab_iep_CvrPartnersLpMember_5CEC01FB8981A4806D27BD1E6D843173_terseLabel_en-US" xlink:label="lab_iep_CvrPartnersLpMember_5CEC01FB8981A4806D27BD1E6D843173" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
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    <link:loc xlink:href="iep-20141231.xsd#iep_CvrPartnersLpMember" xlink:label="loc_iep_CvrPartnersLpMember_5CEC01FB8981A4806D27BD1E6D843173" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CrudeOilMember_9BEBBEC88BB1FD0827BDBD1E6D847F95_terseLabel_en-US" xlink:label="lab_us-gaap_CrudeOilMember_9BEBBEC88BB1FD0827BDBD1E6D847F95" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Petroleum [Member]</link:label>
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    <link:label id="lab_naics_ZZ486110_64F0D5C29CF0892F5124BD1E6D84AF71_terseLabel_en-US" xlink:label="lab_naics_ZZ486110_64F0D5C29CF0892F5124BD1E6D84AF71" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">486110 Pipeline Transportation of Crude Oil [Member]</link:label>
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    <link:label id="lab_naics_ZZ325311_C7ED388024D13BB9C8ACBD1E6D845098_terseLabel_en-US" xlink:label="lab_naics_ZZ325311_C7ED388024D13BB9C8ACBD1E6D845098" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Nitrogen Fertilizer [Member]</link:label>
    <link:label id="lab_naics_ZZ325311_C7ED388024D13BB9C8ACBD1E6D845098_label_en-US" xlink:label="lab_naics_ZZ325311_C7ED388024D13BB9C8ACBD1E6D845098" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">325311 Nitrogenous Fertilizer Manufacturing [Member]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd#naics_ZZ325311" xlink:label="loc_naics_ZZ325311_C7ED388024D13BB9C8ACBD1E6D845098" xlink:type="locator" />
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    <link:label id="lab_iep_CvrRefiningLpMember_820B02E6929605FEE993BD1E6D84F240_terseLabel_en-US" xlink:label="lab_iep_CvrRefiningLpMember_820B02E6929605FEE993BD1E6D84F240" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_820B02E6929605FEE993BD1E6D84F240_label_en-US" xlink:label="lab_iep_CvrRefiningLpMember_820B02E6929605FEE993BD1E6D84F240" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_820B02E6929605FEE993BD1E6D84F240_documentation_en-US" xlink:label="lab_iep_CvrRefiningLpMember_820B02E6929605FEE993BD1E6D84F240" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_CvrRefiningLpMember" xlink:label="loc_iep_CvrRefiningLpMember_820B02E6929605FEE993BD1E6D84F240" xlink:type="locator" />
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    <link:label id="lab_iep_CvrEnergyIncMember_3B055A512B8073854FE7BD1E6D8448C4_terseLabel_en-US" xlink:label="lab_iep_CvrEnergyIncMember_3B055A512B8073854FE7BD1E6D8448C4" 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_3B055A512B8073854FE7BD1E6D8448C4_label_en-US" xlink:label="lab_iep_CvrEnergyIncMember_3B055A512B8073854FE7BD1E6D8448C4" 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_3B055A512B8073854FE7BD1E6D8448C4_documentation_en-US" xlink:label="lab_iep_CvrEnergyIncMember_3B055A512B8073854FE7BD1E6D8448C4" 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-20141231.xsd#iep_CvrEnergyIncMember" xlink:label="loc_iep_CvrEnergyIncMember_3B055A512B8073854FE7BD1E6D8448C4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrEnergyIncMember_3B055A512B8073854FE7BD1E6D8448C4" xlink:to="lab_iep_CvrEnergyIncMember_3B055A512B8073854FE7BD1E6D8448C4" xlink:type="arc" />
    <link:label id="lab_us-gaap_StatementBusinessSegmentsAxis_C2049D3AFC9C91EA3147BD1E6D844C2D_terseLabel_en-US" xlink:label="lab_us-gaap_StatementBusinessSegmentsAxis_C2049D3AFC9C91EA3147BD1E6D844C2D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Segments [Axis]</link:label>
    <link:label id="lab_us-gaap_StatementBusinessSegmentsAxis_C2049D3AFC9C91EA3147BD1E6D844C2D_label_en-US" xlink:label="lab_us-gaap_StatementBusinessSegmentsAxis_C2049D3AFC9C91EA3147BD1E6D844C2D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segments [Axis]</link:label>
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    <link:label id="lab_us-gaap_SegmentDomain_44A1DC4F07A1E3AE8B9ABD1E6D939CFD_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentDomain_44A1DC4F07A1E3AE8B9ABD1E6D939CFD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Segments [Domain]</link:label>
    <link:label id="lab_us-gaap_SegmentDomain_44A1DC4F07A1E3AE8B9ABD1E6D939CFD_label_en-US" xlink:label="lab_us-gaap_SegmentDomain_44A1DC4F07A1E3AE8B9ABD1E6D939CFD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segments [Domain]</link:label>
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    <link:label id="lab_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC_terseLabel_en-US" xlink:label="lab_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Energy Segment [Member]</link:label>
    <link:label id="lab_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC_label_en-US" xlink:label="lab_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC" 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_C08FCE7979DB0487B667BD1E6D9390FC_documentation_en-US" xlink:label="lab_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC" 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-20141231.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC" xlink:to="lab_iep_EnergySegmentMember_C08FCE7979DB0487B667BD1E6D9390FC" xlink:type="arc" />
    <link:label id="lab_us-gaap_SegmentReportingInformationLineItems_2F74913EFCA20FBAD444BD1E6D93933D_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentReportingInformationLineItems_2F74913EFCA20FBAD444BD1E6D93933D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
    <link:label id="lab_us-gaap_SegmentReportingInformationLineItems_2F74913EFCA20FBAD444BD1E6D93933D_label_en-US" xlink:label="lab_us-gaap_SegmentReportingInformationLineItems_2F74913EFCA20FBAD444BD1E6D93933D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_2F74913EFCA20FBAD444BD1E6D93933D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_2F74913EFCA20FBAD444BD1E6D93933D" xlink:to="lab_us-gaap_SegmentReportingInformationLineItems_2F74913EFCA20FBAD444BD1E6D93933D" xlink:type="arc" />
    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A8D750961B995C099463BD1E6D93F462_terseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A8D750961B995C099463BD1E6D93F462" 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_A8D750961B995C099463BD1E6D93F462_label_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A8D750961B995C099463BD1E6D93F462" 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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A8D750961B995C099463BD1E6D93F462" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A8D750961B995C099463BD1E6D93F462" xlink:to="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A8D750961B995C099463BD1E6D93F462" xlink:type="arc" />
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    <link:label id="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_98125475902432E07B92BD1E6D934E72_label_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_98125475902432E07B92BD1E6D934E72" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest, Increase from Subsidiary Equity Issuance</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance" xlink:label="loc_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_98125475902432E07B92BD1E6D934E72" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_98125475902432E07B92BD1E6D934E72" xlink:to="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_98125475902432E07B92BD1E6D934E72" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromMinorityShareholders_E9C231989F5D6FEAFCC0BD1E6D9390AC_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromMinorityShareholders_E9C231989F5D6FEAFCC0BD1E6D9390AC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from subsidiary equity offerings</link:label>
    <link:label id="lab_us-gaap_ProceedsFromMinorityShareholders_E9C231989F5D6FEAFCC0BD1E6D9390AC_label_en-US" xlink:label="lab_us-gaap_ProceedsFromMinorityShareholders_E9C231989F5D6FEAFCC0BD1E6D9390AC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Noncontrolling Interests</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromMinorityShareholders" xlink:label="loc_us-gaap_ProceedsFromMinorityShareholders_E9C231989F5D6FEAFCC0BD1E6D9390AC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_F629BAF961AAA567A91EBD1E6D930290_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_F629BAF961AAA567A91EBD1E6D930290" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent</link:label>
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    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_ProductionBarrelsOfOilPerDay" xlink:label="loc_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902" xlink:to="lab_iep_ProductionBarrelsOfOilPerDay_FB909D552D37095586BBBD1E6D936902" xlink:type="arc" />
    <link:label id="lab_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8_terseLabel_en-US" xlink:label="lab_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Acres of land</link:label>
    <link:label id="lab_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8_label_en-US" xlink:label="lab_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Acres of land</link:label>
    <link:label id="lab_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8_documentation_en-US" xlink:label="lab_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Acres of land</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_Acresofland" xlink:label="loc_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8" xlink:to="lab_iep_Acresofland_772823A43E6A8E8943DDBD1E6D932FB8" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_64B730B7B11A578663A4BD1E6D935DF6_terseLabel_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_64B730B7B11A578663A4BD1E6D935DF6" 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_CrudeOilPipelineLengthMiles_64B730B7B11A578663A4BD1E6D935DF6_documentation_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_64B730B7B11A578663A4BD1E6D935DF6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_CrudeOilPipelineLengthMiles" xlink:label="loc_iep_CrudeOilPipelineLengthMiles_64B730B7B11A578663A4BD1E6D935DF6" xlink:type="locator" />
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    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_37C6E2E3127466DCD37ABD1E6D93AADB_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_37C6E2E3127466DCD37ABD1E6D93AADB" 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_ProductionBarrelsOfOilStorageCapacity_37C6E2E3127466DCD37ABD1E6D93AADB_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_37C6E2E3127466DCD37ABD1E6D93AADB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_ProductionBarrelsOfOilStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilStorageCapacity_37C6E2E3127466DCD37ABD1E6D93AADB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilStorageCapacity_37C6E2E3127466DCD37ABD1E6D93AADB" xlink:to="lab_iep_ProductionBarrelsOfOilStorageCapacity_37C6E2E3127466DCD37ABD1E6D93AADB" xlink:type="arc" />
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    <link:label id="lab_iep_HomeFashionSegmentMember_5199C0A4066730CA95A3C2F1F18C0A78_terseLabel_en-US" xlink:label="lab_iep_HomeFashionSegmentMember_5199C0A4066730CA95A3C2F1F18C0A78" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Home Fashion Segment [Member]</link:label>
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    <link:label id="lab_us-gaap_SecuredDebtMember_074452678E37D43154A0C2F1F18CE0E3_terseLabel_en-US" xlink:label="lab_us-gaap_SecuredDebtMember_074452678E37D43154A0C2F1F18CE0E3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Secured Debt [Member]</link:label>
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    <link:label id="lab_iep_Lineofcreditannualfeeonborrowedamount_F4629AFFD9551FA81566C2F1F18C230E_terseLabel_en-US" xlink:label="lab_iep_Lineofcreditannualfeeonborrowedamount_F4629AFFD9551FA81566C2F1F18C230E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit annual fee on borrowed amount</link:label>
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    <link:label id="lab_us-gaap_LineOfCredit_315221D519D109476736C2F1F18CC651_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCredit_315221D519D109476736C2F1F18CC651" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, outstanding borowings</link:label>
    <link:label id="lab_us-gaap_LineOfCredit_315221D519D109476736C2F1F18CC651_label_en-US" xlink:label="lab_us-gaap_LineOfCredit_315221D519D109476736C2F1F18CC651" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Line of Credit</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_79C86B704FEAE5889F9CC2F1F18C65E6_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_79C86B704FEAE5889F9CC2F1F18C65E6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving credit facility, unused borrowing availability</link:label>
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    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_29EBC0D16E681DC03371C2F1F18CEB23_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_29EBC0D16E681DC03371C2F1F18CEB23" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2015</link:label>
    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_29EBC0D16E681DC03371C2F1F18CEB23_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_29EBC0D16E681DC03371C2F1F18CEB23" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Maturities, Repayments of Principal in Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_29EBC0D16E681DC03371C2F1F18CEB23" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_29EBC0D16E681DC03371C2F1F18CEB23" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInNextTwelveMonths_29EBC0D16E681DC03371C2F1F18CEB23" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_832E31507BF43A9A082CC2F1F18CD28A_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_832E31507BF43A9A082CC2F1F18CD28A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_832E31507BF43A9A082CC2F1F18CD28A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_832E31507BF43A9A082CC2F1F18CD28A" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo_832E31507BF43A9A082CC2F1F18CD28A" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_F99CFD3ACE7BF8758AC2C2F1F18C429E_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_F99CFD3ACE7BF8758AC2C2F1F18C429E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2017</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_F99CFD3ACE7BF8758AC2C2F1F18C429E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_F99CFD3ACE7BF8758AC2C2F1F18C429E" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree_F99CFD3ACE7BF8758AC2C2F1F18C429E" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_41511700BC37E855A997C2F1F18CBCC9_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_41511700BC37E855A997C2F1F18CBCC9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_41511700BC37E855A997C2F1F18CBCC9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_41511700BC37E855A997C2F1F18CBCC9" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour_41511700BC37E855A997C2F1F18CBCC9" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_DA1C4A342A5952CC6176C2F1F18C61F1_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_DA1C4A342A5952CC6176C2F1F18C61F1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_DA1C4A342A5952CC6176C2F1F18C61F1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_DA1C4A342A5952CC6176C2F1F18C61F1" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive_DA1C4A342A5952CC6176C2F1F18C61F1" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_1560F5BA18FA46C2B9F0C2F1F18CAA4D_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_1560F5BA18FA46C2B9F0C2F1F18CAA4D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Thereafter</link:label>
    <link:label id="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_1560F5BA18FA46C2B9F0C2F1F18CAA4D_label_en-US" xlink:label="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_1560F5BA18FA46C2B9F0C2F1F18CAA4D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Maturities, Repayments of Principal after Year Five</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive" xlink:label="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_1560F5BA18FA46C2B9F0C2F1F18CAA4D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_1560F5BA18FA46C2B9F0C2F1F18CAA4D" xlink:to="lab_us-gaap_LongTermDebtMaturitiesRepaymentsOfPrincipalAfterYearFive_1560F5BA18FA46C2B9F0C2F1F18CAA4D" xlink:type="arc" />
    <link:label id="lab_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29_totalLabel_en-US" xlink:label="lab_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Future maturiites due on debt</link:label>
    <link:label id="lab_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29_label_en-US" xlink:label="lab_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Future maturiites due on debt</link:label>
    <link:label id="lab_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29_documentation_en-US" xlink:label="lab_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Amount of long-term debt, sinking fund requirements, and other securities redeemable at fixed or determinable prices and dates</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_FutureMaturiitesDueOnDebt" xlink:label="loc_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29" xlink:to="lab_iep_FutureMaturiitesDueOnDebt_A4EFD28D82EF363FFE82C2F1F18C4C29" xlink:type="arc" />
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent_5853E9BA6140A4F1F537C2F1F18C0C78_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent_5853E9BA6140A4F1F537C2F1F18C0C78" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2015</link:label>
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent_5853E9BA6140A4F1F537C2F1F18C0C78_label_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent_5853E9BA6140A4F1F537C2F1F18C0C78" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Capital Leases, Future Minimum Payments Due, Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent" xlink:label="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent_5853E9BA6140A4F1F537C2F1F18C0C78" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent_5853E9BA6140A4F1F537C2F1F18C0C78" xlink:to="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueCurrent_5853E9BA6140A4F1F537C2F1F18C0C78" xlink:type="arc" />
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears_A1DE4099202B90ADB050C2F1F18C5339_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears_A1DE4099202B90ADB050C2F1F18C5339" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016</link:label>
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears_A1DE4099202B90ADB050C2F1F18C5339_label_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears_A1DE4099202B90ADB050C2F1F18C5339" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Capital Leases, Future Minimum Payments Due in Two Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears_A1DE4099202B90ADB050C2F1F18C5339" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears_A1DE4099202B90ADB050C2F1F18C5339" xlink:to="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInTwoYears_A1DE4099202B90ADB050C2F1F18C5339" xlink:type="arc" />
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_B08E9760A7C42DCB2A44C2F1F18C2D86_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_B08E9760A7C42DCB2A44C2F1F18C2D86" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2017</link:label>
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_B08E9760A7C42DCB2A44C2F1F18C2D86_label_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_B08E9760A7C42DCB2A44C2F1F18C2D86" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Capital Leases, Future Minimum Payments Due in Three Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_B08E9760A7C42DCB2A44C2F1F18C2D86" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_B08E9760A7C42DCB2A44C2F1F18C2D86" xlink:to="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_B08E9760A7C42DCB2A44C2F1F18C2D86" xlink:type="arc" />
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears_309E31A7E7AB79D8B360C2F1F18CCAFC_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears_309E31A7E7AB79D8B360C2F1F18CCAFC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears_309E31A7E7AB79D8B360C2F1F18CCAFC_label_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears_309E31A7E7AB79D8B360C2F1F18CCAFC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Capital Leases, Future Minimum Payments Due in Four Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears_309E31A7E7AB79D8B360C2F1F18CCAFC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears_309E31A7E7AB79D8B360C2F1F18CCAFC" xlink:to="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInFourYears_309E31A7E7AB79D8B360C2F1F18CCAFC" xlink:type="arc" />
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    <link:label id="lab_iep_FederalMogulMember_14166A8B288BC1107CDDC2F1F11FB6EB_terseLabel_en-US" xlink:label="lab_iep_FederalMogulMember_14166A8B288BC1107CDDC2F1F11FB6EB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Federal-Mogul [Member]</link:label>
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    <link:label id="lab_iep_FederalMogulMember_14166A8B288BC1107CDDC2F1F11FB6EB_documentation_en-US" xlink:label="lab_iep_FederalMogulMember_14166A8B288BC1107CDDC2F1F11FB6EB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Federal-Mogul [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_FederalMogulMember" xlink:label="loc_iep_FederalMogulMember_14166A8B288BC1107CDDC2F1F11FB6EB" xlink:type="locator" />
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    <link:label id="lab_iep_AriMember_574DC6BD7FE6475C5B35C2F1F11FD2CF_terseLabel_en-US" xlink:label="lab_iep_AriMember_574DC6BD7FE6475C5B35C2F1F11FD2CF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ARI [Member]</link:label>
    <link:label id="lab_iep_AriMember_574DC6BD7FE6475C5B35C2F1F11FD2CF_label_en-US" xlink:label="lab_iep_AriMember_574DC6BD7FE6475C5B35C2F1F11FD2CF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ARI [Member]</link:label>
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    <link:loc xlink:href="iep-20141231.xsd#iep_AriMember" xlink:label="loc_iep_AriMember_574DC6BD7FE6475C5B35C2F1F11FD2CF" xlink:type="locator" />
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    <link:label id="lab_iep_TropicanaMember_6880E66E378F71734AAFC2F1F11FFD85_terseLabel_en-US" xlink:label="lab_iep_TropicanaMember_6880E66E378F71734AAFC2F1F11FFD85" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tropicana [Member]</link:label>
    <link:label id="lab_iep_TropicanaMember_6880E66E378F71734AAFC2F1F11FFD85_label_en-US" xlink:label="lab_iep_TropicanaMember_6880E66E378F71734AAFC2F1F11FFD85" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Tropicana [Member]</link:label>
    <link:label id="lab_iep_TropicanaMember_6880E66E378F71734AAFC2F1F11FFD85_documentation_en-US" xlink:label="lab_iep_TropicanaMember_6880E66E378F71734AAFC2F1F11FFD85" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Tropicana [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_TropicanaMember" xlink:label="loc_iep_TropicanaMember_6880E66E378F71734AAFC2F1F11FFD85" xlink:type="locator" />
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    <link:label id="lab_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57_terseLabel_en-US" xlink:label="lab_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Metals Segment [Member]</link:label>
    <link:label id="lab_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57_label_en-US" xlink:label="lab_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Metals Segment [Member]</link:label>
    <link:label id="lab_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57_documentation_en-US" xlink:label="lab_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Metals Segment [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_MetalsSegmentMember" xlink:label="loc_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57" xlink:to="lab_iep_MetalsSegmentMember_19A912D10985F75BE446C2F1F11F5A57" xlink:type="arc" />
    <link:label id="lab_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D_terseLabel_en-US" xlink:label="lab_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Automotive Segment [Member]</link:label>
    <link:label id="lab_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D_label_en-US" xlink:label="lab_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Automotive Segment [Member]</link:label>
    <link:label id="lab_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D_documentation_en-US" xlink:label="lab_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Automotive Segment [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D" xlink:to="lab_iep_AutomotiveSegmentMember_D60DE211E38EF70C1057C2F1F11F743D" xlink:type="arc" />
    <link:label id="lab_us-gaap_LossContingenciesLineItems_E342612F71EFFD0C4B3BC2F1F11F9379_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingenciesLineItems_E342612F71EFFD0C4B3BC2F1F11F9379" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Loss Contingencies [Line Items]</link:label>
    <link:label id="lab_us-gaap_LossContingenciesLineItems_E342612F71EFFD0C4B3BC2F1F11F9379_label_en-US" xlink:label="lab_us-gaap_LossContingenciesLineItems_E342612F71EFFD0C4B3BC2F1F11F9379" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loss Contingencies [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LossContingenciesLineItems" xlink:label="loc_us-gaap_LossContingenciesLineItems_E342612F71EFFD0C4B3BC2F1F11F9379" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LossContingenciesLineItems_E342612F71EFFD0C4B3BC2F1F11F9379" xlink:to="lab_us-gaap_LossContingenciesLineItems_E342612F71EFFD0C4B3BC2F1F11F9379" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingencies_5FD3D449A09E4DF24F27C2F1F11F6028_terseLabel_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingencies_5FD3D449A09E4DF24F27C2F1F11F6028" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accrual for Environmental Loss Contingencies</link:label>
    <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingencies_5FD3D449A09E4DF24F27C2F1F11F6028_label_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingencies_5FD3D449A09E4DF24F27C2F1F11F6028" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accrual for Environmental Loss Contingencies</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AccrualForEnvironmentalLossContingencies" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingencies_5FD3D449A09E4DF24F27C2F1F11F6028" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccrualForEnvironmentalLossContingencies_5FD3D449A09E4DF24F27C2F1F11F6028" xlink:to="lab_us-gaap_AccrualForEnvironmentalLossContingencies_5FD3D449A09E4DF24F27C2F1F11F6028" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_0B6075E2D75DD21DCCB7C2F1F11F5CFE_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_0B6075E2D75DD21DCCB7C2F1F11F5CFE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2015</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_0B6075E2D75DD21DCCB7C2F1F11F5CFE_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_0B6075E2D75DD21DCCB7C2F1F11F5CFE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Due, Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_0B6075E2D75DD21DCCB7C2F1F11F5CFE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_0B6075E2D75DD21DCCB7C2F1F11F5CFE" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_0B6075E2D75DD21DCCB7C2F1F11F5CFE" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_9D5F92973969CF4F6A00C2F1F11F01B6_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_9D5F92973969CF4F6A00C2F1F11F01B6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_9D5F92973969CF4F6A00C2F1F11F01B6_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_9D5F92973969CF4F6A00C2F1F11F01B6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Two Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_9D5F92973969CF4F6A00C2F1F11F01B6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_9D5F92973969CF4F6A00C2F1F11F01B6" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_9D5F92973969CF4F6A00C2F1F11F01B6" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_72FD642805B5A059CD37C2F1F11F16E8_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_72FD642805B5A059CD37C2F1F11F16E8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2017</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_72FD642805B5A059CD37C2F1F11F16E8_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_72FD642805B5A059CD37C2F1F11F16E8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Three Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_72FD642805B5A059CD37C2F1F11F16E8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_72FD642805B5A059CD37C2F1F11F16E8" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_72FD642805B5A059CD37C2F1F11F16E8" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_4E98EDE98B7EAB0A86A7C2F1F11F808F_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_4E98EDE98B7EAB0A86A7C2F1F11F808F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_4E98EDE98B7EAB0A86A7C2F1F11F808F_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_4E98EDE98B7EAB0A86A7C2F1F11F808F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Four Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_4E98EDE98B7EAB0A86A7C2F1F11F808F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_4E98EDE98B7EAB0A86A7C2F1F11F808F" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_4E98EDE98B7EAB0A86A7C2F1F11F808F" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_E9AEA43CDDBBAB8196A9C2F1F11F09CC_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_E9AEA43CDDBBAB8196A9C2F1F11F09CC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_E9AEA43CDDBBAB8196A9C2F1F11F09CC_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_E9AEA43CDDBBAB8196A9C2F1F11F09CC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Five Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_E9AEA43CDDBBAB8196A9C2F1F11F09CC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_E9AEA43CDDBBAB8196A9C2F1F11F09CC" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_E9AEA43CDDBBAB8196A9C2F1F11F09CC" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_76597CE82821EB6AF269C2F1F11FEDE0_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_76597CE82821EB6AF269C2F1F11FEDE0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Thereafter</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_76597CE82821EB6AF269C2F1F11FEDE0_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_76597CE82821EB6AF269C2F1F11FEDE0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due Thereafter</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_76597CE82821EB6AF269C2F1F11FEDE0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_76597CE82821EB6AF269C2F1F11FEDE0" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_76597CE82821EB6AF269C2F1F11FEDE0" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_21EF9E78C63C0E979CEDC2F1F11F08C6_totalLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_21EF9E78C63C0E979CEDC2F1F11F08C6" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total future minimum lease payments under operating leases</link:label>
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    <link:label id="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_9A636777ACC40ADDC05FC2F1BE3D06FA_terseLabel_en-US" xlink:label="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_9A636777ACC40ADDC05FC2F1BE3D06FA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unconditional Purchase Obligation, Category of Goods or Services Acquired [Domain]</link:label>
    <link:label id="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_9A636777ACC40ADDC05FC2F1BE3D06FA_label_en-US" xlink:label="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_9A636777ACC40ADDC05FC2F1BE3D06FA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unconditional Purchase Obligation, Category of Goods or Services Acquired [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain" xlink:label="loc_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_9A636777ACC40ADDC05FC2F1BE3D06FA" xlink:type="locator" />
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    <link:label id="lab_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F_terseLabel_en-US" xlink:label="lab_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Petroleum Transportation [Member]</link:label>
    <link:label id="lab_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F_label_en-US" xlink:label="lab_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Petroleum Transportation [Member]</link:label>
    <link:label id="lab_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F_documentation_en-US" xlink:label="lab_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Petroleum Transportation [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_PetroleumTransportationMember" xlink:label="loc_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F" xlink:to="lab_iep_PetroleumTransportationMember_E37F79246D6AED45F388C2F1BE3D875F" xlink:type="arc" />
    <link:label id="lab_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5_terseLabel_en-US" xlink:label="lab_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CRRM [Member]</link:label>
    <link:label id="lab_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5_label_en-US" xlink:label="lab_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CRRM [Member]</link:label>
    <link:label id="lab_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5_documentation_en-US" xlink:label="lab_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CRRM [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_CrrmMember" xlink:label="loc_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5" xlink:to="lab_iep_CrrmMember_AF4C0A925D8344F6F263C2F1BE3DF1A5" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_00FA4F389D70C81B64C1C2F1BE3D1D52_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_00FA4F389D70C81B64C1C2F1BE3D1D52" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2015</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_00FA4F389D70C81B64C1C2F1BE3D1D52_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_00FA4F389D70C81B64C1C2F1BE3D1D52" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due in Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_00FA4F389D70C81B64C1C2F1BE3D1D52" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_00FA4F389D70C81B64C1C2F1BE3D1D52" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_00FA4F389D70C81B64C1C2F1BE3D1D52" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_C23249CF28D25B781576C2F1BE3D96EC_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_C23249CF28D25B781576C2F1BE3D96EC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_C23249CF28D25B781576C2F1BE3D96EC_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_C23249CF28D25B781576C2F1BE3D96EC" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_C23249CF28D25B781576C2F1BE3D96EC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_C23249CF28D25B781576C2F1BE3D96EC" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_C23249CF28D25B781576C2F1BE3D96EC" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_9130C67AC64718482AE9C2F1BE3D8F59_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_9130C67AC64718482AE9C2F1BE3D8F59" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2017</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_9130C67AC64718482AE9C2F1BE3D8F59_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_9130C67AC64718482AE9C2F1BE3D8F59" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_9130C67AC64718482AE9C2F1BE3D8F59" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_9130C67AC64718482AE9C2F1BE3D8F59" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_9130C67AC64718482AE9C2F1BE3D8F59" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_A47C735B96E383E4E90AC2F1BE3DE96B_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_A47C735B96E383E4E90AC2F1BE3DE96B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_A47C735B96E383E4E90AC2F1BE3DE96B_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_A47C735B96E383E4E90AC2F1BE3DE96B" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_A47C735B96E383E4E90AC2F1BE3DE96B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_A47C735B96E383E4E90AC2F1BE3DE96B" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_A47C735B96E383E4E90AC2F1BE3DE96B" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_3D1594D4702DD33732EDC2F1BE3DD0BF_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_3D1594D4702DD33732EDC2F1BE3DD0BF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_3D1594D4702DD33732EDC2F1BE3DD0BF_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_3D1594D4702DD33732EDC2F1BE3DD0BF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Five Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_3D1594D4702DD33732EDC2F1BE3DD0BF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_3D1594D4702DD33732EDC2F1BE3DD0BF" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_3D1594D4702DD33732EDC2F1BE3DD0BF" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B45D56A55543FA3C35B8C2F1BE3DF608_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B45D56A55543FA3C35B8C2F1BE3DF608" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Thereafter</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B45D56A55543FA3C35B8C2F1BE3DF608_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B45D56A55543FA3C35B8C2F1BE3DF608" 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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B45D56A55543FA3C35B8C2F1BE3DF608" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B45D56A55543FA3C35B8C2F1BE3DF608" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B45D56A55543FA3C35B8C2F1BE3DF608" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_471E1FCDA729434501B6C2F1BE3DA8B8_totalLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_471E1FCDA729434501B6C2F1BE3DA8B8" 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_471E1FCDA729434501B6C2F1BE3DA8B8_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_471E1FCDA729434501B6C2F1BE3DA8B8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_471E1FCDA729434501B6C2F1BE3DA8B8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_471E1FCDA729434501B6C2F1BE3DA8B8" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_471E1FCDA729434501B6C2F1BE3DA8B8" xlink:type="arc" />
    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457_terseLabel_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457" 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_E2FC4D96B6390C884E81C2F1BE3DB457_label_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457" 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>
    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457_documentation_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligations, Due Ratably over Nine Years</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears" xlink:label="loc_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457" xlink:to="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_E2FC4D96B6390C884E81C2F1BE3DB457" xlink:type="arc" />
    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B_terseLabel_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B" 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_B6E3CD322E9B18AD1812C2F1BE3D893B_label_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B" 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>
    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B_documentation_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligations Term Of Service Provided</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided" xlink:label="loc_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B" xlink:to="lab_iep_UnrecordedUnconditionalPurchaseObligationsTermOfServiceProvided_B6E3CD322E9B18AD1812C2F1BE3D893B" xlink:type="arc" />
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    <link:label id="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_884B5C8DB5C0E13EE8B0BD1E6CF792C6_terseLabel_en-US" xlink:label="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_884B5C8DB5C0E13EE8B0BD1E6CF792C6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of derivative instruments with credit-risk related contingent features in a liability position</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueInputsLongTermRevenueGrowthRate" xlink:label="loc_us-gaap_FairValueInputsLongTermRevenueGrowthRate_0DD00664E650E7054B67CC4761437DF7" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AmortizationOfIntangibleAssets_4EC6A9F2436E34729F65CC4761437DED_terseLabel_en-US" xlink:label="lab_us-gaap_AmortizationOfIntangibleAssets_4EC6A9F2436E34729F65CC4761437DED" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amortization expense associated with definite-lived intangible assets</link:label>
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_41A6C4DF5EAE5BC83474CC47614357D2_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_41A6C4DF5EAE5BC83474CC47614357D2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2015</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_41A6C4DF5EAE5BC83474CC47614357D2_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_41A6C4DF5EAE5BC83474CC47614357D2" 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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_41A6C4DF5EAE5BC83474CC47614357D2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_41A6C4DF5EAE5BC83474CC47614357D2" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_41A6C4DF5EAE5BC83474CC47614357D2" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_5F21C96D6071703B9DDACC4761446503_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_5F21C96D6071703B9DDACC4761446503" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_5F21C96D6071703B9DDACC4761446503" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_5F21C96D6071703B9DDACC4761446503" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_5F21C96D6071703B9DDACC4761446503" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_721F292278041DA1FF4ACC4761442BCE_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_721F292278041DA1FF4ACC4761442BCE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2017</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_721F292278041DA1FF4ACC4761442BCE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_721F292278041DA1FF4ACC4761442BCE" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_721F292278041DA1FF4ACC4761442BCE" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_95A2B24407AE1DBC233DCC476144E2B0_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_95A2B24407AE1DBC233DCC476144E2B0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_95A2B24407AE1DBC233DCC476144E2B0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_95A2B24407AE1DBC233DCC476144E2B0" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_95A2B24407AE1DBC233DCC476144E2B0" xlink:type="arc" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_ED2D74769C9A80D01FBFCC4761449C0F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_8D6890B0CB5347363EB1CC4761446189_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_8D6890B0CB5347363EB1CC4761446189" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Thereafter</link:label>
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    <link:label id="lab_iep_AccountingPoliciesTable_CAE1BB1A987610B41ABDBD1E6DA37808_terseLabel_en-US" xlink:label="lab_iep_AccountingPoliciesTable_CAE1BB1A987610B41ABDBD1E6DA37808" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounting Policies [Table]</link:label>
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    <link:label id="lab_iep_WynnewoodrefineryMember_D74A1A00D67C1B6020E9BD1E6DA3BDAD_terseLabel_en-US" xlink:label="lab_iep_WynnewoodrefineryMember_D74A1A00D67C1B6020E9BD1E6DA3BDAD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Wynnewood refinery [Member]</link:label>
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    <link:label id="lab_iep_WynnewoodrefineryMember_D74A1A00D67C1B6020E9BD1E6DA3BDAD_documentation_en-US" xlink:label="lab_iep_WynnewoodrefineryMember_D74A1A00D67C1B6020E9BD1E6DA3BDAD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Wynnewood refinery</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_WynnewoodrefineryMember" xlink:label="loc_iep_WynnewoodrefineryMember_D74A1A00D67C1B6020E9BD1E6DA3BDAD" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarsMember_C36DB0A0FAC945630BAABD1E6DA35667_terseLabel_en-US" xlink:label="lab_iep_RailcarsMember_C36DB0A0FAC945630BAABD1E6DA35667" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Assets Leased to Others [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_RailcarsMember" xlink:label="loc_iep_RailcarsMember_C36DB0A0FAC945630BAABD1E6DA35667" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_0F040754AE0C75C1B529BD1E6DA3DF1B_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_0F040754AE0C75C1B529BD1E6DA3DF1B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents [Axis]</link:label>
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    <link:label id="lab_iep_RestrictedCashMember_FA1507EAFE4BDD37368FBD1E6DA39B7A_terseLabel_en-US" xlink:label="lab_iep_RestrictedCashMember_FA1507EAFE4BDD37368FBD1E6DA39B7A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash [Member]</link:label>
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    <link:label id="lab_iep_Plannedmajormaintenance_FCB224E40746CFB655DCBD1E6DA34247_terseLabel_en-US" xlink:label="lab_iep_Plannedmajormaintenance_FCB224E40746CFB655DCBD1E6DA34247" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Planned major maintenance</link:label>
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    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalents_AEC6C949D548E063AEB5BD1E6DA3AC80_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalents_AEC6C949D548E063AEB5BD1E6DA3AC80" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash held at consolidated affiliated partnerships and restricted cash</link:label>
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    <link:label id="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_B5B2EBE653176094B58EC2F1F4696EFB_terseLabel_en-US" xlink:label="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_B5B2EBE653176094B58EC2F1F4696EFB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of revenues from foreign countries</link:label>
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    <link:label id="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_6C9383FD6342C7BBDF55C2F1F469BB65_terseLabel_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_6C9383FD6342C7BBDF55C2F1F469BB65" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of residential units for future development</link:label>
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    <link:label id="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_0AFAC2BA452F2B039471C2F1F4691E8A_terseLabel_en-US" xlink:label="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_0AFAC2BA452F2B039471C2F1F4691E8A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Real estate assets pledged to collateralize mortgages</link:label>
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_E6793A4B73D8FDB5287DC2F1F46944FA_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_E6793A4B73D8FDB5287DC2F1F46944FA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2015</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_E6793A4B73D8FDB5287DC2F1F46944FA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_E6793A4B73D8FDB5287DC2F1F46944FA" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_E6793A4B73D8FDB5287DC2F1F46944FA" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_E846D34EA5ECC6983959C2F1F469AFA6_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_E846D34EA5ECC6983959C2F1F469AFA6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_E846D34EA5ECC6983959C2F1F469AFA6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_E846D34EA5ECC6983959C2F1F469AFA6" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_E846D34EA5ECC6983959C2F1F469AFA6" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_D936685F1B2E41841E9DC2F1F4696BE9_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_D936685F1B2E41841E9DC2F1F4696BE9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2017</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_D936685F1B2E41841E9DC2F1F4696BE9_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_D936685F1B2E41841E9DC2F1F4696BE9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, in Three Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_D936685F1B2E41841E9DC2F1F4696BE9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_D936685F1B2E41841E9DC2F1F4696BE9" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_D936685F1B2E41841E9DC2F1F4696BE9" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D06C35A8668CC35369C5C2F1F4699A7F_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D06C35A8668CC35369C5C2F1F4699A7F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D06C35A8668CC35369C5C2F1F4699A7F_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D06C35A8668CC35369C5C2F1F4699A7F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, in Four Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D06C35A8668CC35369C5C2F1F4699A7F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D06C35A8668CC35369C5C2F1F4699A7F" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D06C35A8668CC35369C5C2F1F4699A7F" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_363B36EE03F67FB73A27C2F1F46975C0_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_363B36EE03F67FB73A27C2F1F46975C0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_363B36EE03F67FB73A27C2F1F46975C0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_941AD92329E96D4045799DB5698DBEA1_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_941AD92329E96D4045799DB5698DBEA1" 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:label id="lab_iep_CreditAgricoleTermLoanMember_83BFD39B92277854A391C77476842B83_terseLabel_en-US" xlink:label="lab_iep_CreditAgricoleTermLoanMember_83BFD39B92277854A391C77476842B83" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Credit Agricole Term Loan [Member]</link:label>
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    <link:label id="lab_iep_BancofAmericaLeasingCapitalLLCMember_769592994AC0BD3407ACC7747684DD75_terseLabel_en-US" xlink:label="lab_iep_BancofAmericaLeasingCapitalLLCMember_769592994AC0BD3407ACC7747684DD75" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Banc of America Leasing &amp; Capital, LLC [Member]</link:label>
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    <link:label id="lab_iep_BancofAmericaLeasingCapitalLLCMember_769592994AC0BD3407ACC7747684DD75_documentation_en-US" xlink:label="lab_iep_BancofAmericaLeasingCapitalLLCMember_769592994AC0BD3407ACC7747684DD75" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Banc of America Leasing &amp; Capital, LLC [Member]</link:label>
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    <link:label id="lab_iep_ArlMember_B907AEDDCAB74996799BC774768435A6_documentation_en-US" xlink:label="lab_iep_ArlMember_B907AEDDCAB74996799BC774768435A6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ARL [Member]</link:label>
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    <link:label id="lab_iep_Additionalborrowingavailability_CBF3788E6129E1D0199AC7747686A34E_terseLabel_en-US" xlink:label="lab_iep_Additionalborrowingavailability_CBF3788E6129E1D0199AC7747686A34E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Additional borrowing availability</link:label>
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    <link:label id="lab_iep_UnrealizedgainlossonderivativesMember_4E01F67F4F4FD5A6E362C2F1F12F944E_terseLabel_en-US" xlink:label="lab_iep_UnrealizedgainlossonderivativesMember_4E01F67F4F4FD5A6E362C2F1F12F944E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Realized and unrealized gain (loss) on derivatives, net (Note 7)</link:label>
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    <link:label id="lab_iep_UnrealizedgainlossonderivativesMember_4E01F67F4F4FD5A6E362C2F1F12F944E_documentation_en-US" xlink:label="lab_iep_UnrealizedgainlossonderivativesMember_4E01F67F4F4FD5A6E362C2F1F12F944E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Unrealized gain loss on derivatives</link:label>
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    <link:label id="lab_iep_SettlementlosswithtaxingauthorityMember_11D358813880510447D0C2F1F12FDC3F_documentation_en-US" xlink:label="lab_iep_SettlementlosswithtaxingauthorityMember_11D358813880510447D0C2F1F12FDC3F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Settlement loss with taxing authority [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_SettlementlosswithtaxingauthorityMember" xlink:label="loc_iep_SettlementlosswithtaxingauthorityMember_11D358813880510447D0C2F1F12FDC3F" xlink:type="locator" />
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    <link:label id="lab_iep_GainlossondispositionsofassetsMember_129BAEC3E0CC544B2DF7C2F1F12F28E5_documentation_en-US" xlink:label="lab_iep_GainlossondispositionsofassetsMember_129BAEC3E0CC544B2DF7C2F1F12F28E5" 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-20141231.xsd#iep_GainlossondispositionsofassetsMember" xlink:label="loc_iep_GainlossondispositionsofassetsMember_129BAEC3E0CC544B2DF7C2F1F12F28E5" xlink:type="locator" />
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    <link:label id="lab_iep_OtherIncomeLossNotSpecifiedMember_8158FA0085D0F491C964C2F1F12F0B36_terseLabel_en-US" xlink:label="lab_iep_OtherIncomeLossNotSpecifiedMember_8158FA0085D0F491C964C2F1F12F0B36" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_OtherIncomeLossNotSpecifiedMember" xlink:label="loc_iep_OtherIncomeLossNotSpecifiedMember_8158FA0085D0F491C964C2F1F12F0B36" xlink:type="locator" />
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetLineItems_CC72D7BAEB4EA4DDCC72C2F1F12FA093_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetLineItems_CC72D7BAEB4EA4DDCC72C2F1F12FA093" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Line Items]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetLineItems_CC72D7BAEB4EA4DDCC72C2F1F12FA093_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetLineItems_CC72D7BAEB4EA4DDCC72C2F1F12FA093" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Line Items]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetLineItems_CC72D7BAEB4EA4DDCC72C2F1F12FA093_documentation_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetLineItems_CC72D7BAEB4EA4DDCC72C2F1F12FA093" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Line Items]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_ComponentOfOtherIncomeLossNetLineItems" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetLineItems_CC72D7BAEB4EA4DDCC72C2F1F12FA093" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_3B210A31715D871C289AC2F1F12FBDC4" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments_0AAACF8009FD9A02E04CC2F1F12F1949_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments_0AAACF8009FD9A02E04CC2F1F12F1949" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Curtailment gain</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments" xlink:label="loc_us-gaap_DefinedBenefitPlanRecognizedNetGainLossDueToCurtailments_0AAACF8009FD9A02E04CC2F1F12F1949" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_4940C5146E5C7CF1EA20C2F1F39F581C" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:label="loc_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_71FB38A3D95B64C1BA31BD1E6DB37D9B" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetRetirementObligationsPolicy" xlink:label="loc_us-gaap_AssetRetirementObligationsPolicy_681A6593AF935CA60155BD1E6DB3C5DC" xlink:type="locator" />
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    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_05A97F7EEB1A67E1E45CBD1E6DB3DCCF_documentation_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_05A97F7EEB1A67E1E45CBD1E6DB3DCCF" 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-20141231.xsd#iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock" xlink:label="loc_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_05A97F7EEB1A67E1E45CBD1E6DB3DCCF" xlink:type="locator" />
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    <link:label id="lab_iep_PurchaseofrailcarsMember_0D85F77A55DECCE6EDF2BD1E6D36FC86_terseLabel_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_0D85F77A55DECCE6EDF2BD1E6D36FC86" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase of railcars [Member]</link:label>
    <link:label id="lab_iep_PurchaseofrailcarsMember_0D85F77A55DECCE6EDF2BD1E6D36FC86_label_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_0D85F77A55DECCE6EDF2BD1E6D36FC86" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Purchase of railcars [Member]</link:label>
    <link:label id="lab_iep_PurchaseofrailcarsMember_0D85F77A55DECCE6EDF2BD1E6D36FC86_documentation_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_0D85F77A55DECCE6EDF2BD1E6D36FC86" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Purchase of railcars [Member]</link:label>
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    <link:label id="lab_iep_IcahnCapitalMember_32A6EF842A8D4BE624B5BD1E6D364D79_terseLabel_en-US" xlink:label="lab_iep_IcahnCapitalMember_32A6EF842A8D4BE624B5BD1E6D364D79" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Icahn Capital [Member]</link:label>
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    <link:label id="lab_iep_IcahnCapitalMember_32A6EF842A8D4BE624B5BD1E6D364D79_documentation_en-US" xlink:label="lab_iep_IcahnCapitalMember_32A6EF842A8D4BE624B5BD1E6D364D79" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Icahn Capital [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_IcahnCapitalMember" xlink:label="loc_iep_IcahnCapitalMember_32A6EF842A8D4BE624B5BD1E6D364D79" xlink:type="locator" />
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    <link:label id="lab_iep_IepEnergyMember_E0FF1B93FBF8C4121184BD1E6D368F9A_terseLabel_en-US" xlink:label="lab_iep_IepEnergyMember_E0FF1B93FBF8C4121184BD1E6D368F9A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">IEP Energy [Member]</link:label>
    <link:label id="lab_iep_IepEnergyMember_E0FF1B93FBF8C4121184BD1E6D368F9A_label_en-US" xlink:label="lab_iep_IepEnergyMember_E0FF1B93FBF8C4121184BD1E6D368F9A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">IEP Energy [Member]</link:label>
    <link:label id="lab_iep_IepEnergyMember_E0FF1B93FBF8C4121184BD1E6D368F9A_documentation_en-US" xlink:label="lab_iep_IepEnergyMember_E0FF1B93FBF8C4121184BD1E6D368F9A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">IEP Energy [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_IepEnergyMember" xlink:label="loc_iep_IepEnergyMember_E0FF1B93FBF8C4121184BD1E6D368F9A" xlink:type="locator" />
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    <link:label id="lab_iep_AEPLeasingMember_AB0E7E666D8BA257D4F2BD1E6D366FA2_terseLabel_en-US" xlink:label="lab_iep_AEPLeasingMember_AB0E7E666D8BA257D4F2BD1E6D366FA2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">AEP Leasing [Member]</link:label>
    <link:label id="lab_iep_AEPLeasingMember_AB0E7E666D8BA257D4F2BD1E6D366FA2_label_en-US" xlink:label="lab_iep_AEPLeasingMember_AB0E7E666D8BA257D4F2BD1E6D366FA2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">AEP Leasing [Member]</link:label>
    <link:label id="lab_iep_AEPLeasingMember_AB0E7E666D8BA257D4F2BD1E6D366FA2_documentation_en-US" xlink:label="lab_iep_AEPLeasingMember_AB0E7E666D8BA257D4F2BD1E6D366FA2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">AEP Leasing [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_AEPLeasingMember" xlink:label="loc_iep_AEPLeasingMember_AB0E7E666D8BA257D4F2BD1E6D366FA2" xlink:type="locator" />
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    <link:label id="lab_iep_InsightPortfolioGroupLLCMember_5234DEC8C4CEFF001F3BBD1E6D363F1A_terseLabel_en-US" xlink:label="lab_iep_InsightPortfolioGroupLLCMember_5234DEC8C4CEFF001F3BBD1E6D363F1A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Insight Portfolio Group LLC [Member]</link:label>
    <link:label id="lab_iep_InsightPortfolioGroupLLCMember_5234DEC8C4CEFF001F3BBD1E6D363F1A_label_en-US" xlink:label="lab_iep_InsightPortfolioGroupLLCMember_5234DEC8C4CEFF001F3BBD1E6D363F1A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Insight Portfolio Group LLC [Member]</link:label>
    <link:label id="lab_iep_InsightPortfolioGroupLLCMember_5234DEC8C4CEFF001F3BBD1E6D363F1A_documentation_en-US" xlink:label="lab_iep_InsightPortfolioGroupLLCMember_5234DEC8C4CEFF001F3BBD1E6D363F1A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Insight Portfolio Group LLC [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_InsightPortfolioGroupLLCMember" xlink:label="loc_iep_InsightPortfolioGroupLLCMember_5234DEC8C4CEFF001F3BBD1E6D363F1A" xlink:type="locator" />
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    <link:label id="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_F929EC8509B81ECE7D7ABD1E6D36F0AD_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_F929EC8509B81ECE7D7ABD1E6D36F0AD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Transaction Type [Axis]</link:label>
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    <link:label id="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_F929EC8509B81ECE7D7ABD1E6D36F0AD_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTransactionTypeAxis_F929EC8509B81ECE7D7ABD1E6D36F0AD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Transaction Type [Axis]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_RelatedPartyTransactionsByTransactionTypeAxis" xlink:label="loc_iep_RelatedPartyTransactionsByTransactionTypeAxis_F929EC8509B81ECE7D7ABD1E6D36F0AD" xlink:type="locator" />
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    <link:label id="lab_iep_RelatedPartyTransactionsByTypeDomain_704632C7208EB1137FEDBD1E6D366B0A_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTypeDomain_704632C7208EB1137FEDBD1E6D366B0A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Type [Domain]</link:label>
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    <link:label id="lab_iep_RelatedPartyTransactionsByTypeDomain_704632C7208EB1137FEDBD1E6D366B0A_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionsByTypeDomain_704632C7208EB1137FEDBD1E6D366B0A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Type [Domain]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_RelatedPartyTransactionsByTypeDomain" xlink:label="loc_iep_RelatedPartyTransactionsByTypeDomain_704632C7208EB1137FEDBD1E6D366B0A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionsByTypeDomain_704632C7208EB1137FEDBD1E6D366B0A" xlink:to="lab_iep_RelatedPartyTransactionsByTypeDomain_704632C7208EB1137FEDBD1E6D366B0A" xlink:type="arc" />
    <link:label id="lab_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8_terseLabel_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:label id="lab_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8_label_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:label id="lab_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8_documentation_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_ExpenseSharingAgreementMember" xlink:label="loc_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8" xlink:to="lab_iep_ExpenseSharingAgreementMember_A3FE354041F0E14ED99DBD1E6D368ED8" xlink:type="arc" />
    <link:label id="lab_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57_terseLabel_en-US" xlink:label="lab_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment in funds</link:label>
    <link:label id="lab_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57_label_en-US" xlink:label="lab_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment in funds</link:label>
    <link:label id="lab_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57_documentation_en-US" xlink:label="lab_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Investment in funds</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_InvestmentInFunds" xlink:label="loc_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57" xlink:to="lab_iep_InvestmentInFunds_D5FFFC15185A4F84C763BD1E6D362B57" xlink:type="arc" />
    <link:label id="lab_us-gaap_InvestmentsFairValueDisclosure_70EC0611745B3B83B262BD1E6D369CC4_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsFairValueDisclosure_70EC0611745B3B83B262BD1E6D369CC4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments, fair value</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsFairValueDisclosure" xlink:label="loc_us-gaap_InvestmentsFairValueDisclosure_70EC0611745B3B83B262BD1E6D369CC4" xlink:type="locator" />
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    <link:label id="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_E31D39E61EE804D33D98BD1E6D36E72F_terseLabel_en-US" xlink:label="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_E31D39E61EE804D33D98BD1E6D36E72F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage fair value of investments in Funds that is attributable to Mr. Icahn</link:label>
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    <link:label id="lab_iep_FundingCommitmentTotalAmount_91E5F007E1E71EA02CE8BD1E6D360A8A_terseLabel_en-US" xlink:label="lab_iep_FundingCommitmentTotalAmount_91E5F007E1E71EA02CE8BD1E6D360A8A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Funding Commitment, Total Amount</link:label>
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    <link:loc xlink:href="iep-20141231.xsd#iep_Cashcontributiontonewlycapitalizedentity" xlink:label="loc_iep_Cashcontributiontonewlycapitalizedentity_EB9BE41BCF678B70BBFDBD1E6D367E5B" xlink:type="locator" />
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    <link:label id="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_7876FE102CAE3968B7DABD1E6D36EA09_documentation_en-US" xlink:label="lab_iep_Notereceivablecontributiontonewlycapitalizedentity_7876FE102CAE3968B7DABD1E6D36EA09" 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>
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    <link:label id="lab_iep_Additionaldebtincurredbynewlycapitalizedentity_ED156BD3D7CE6B2D0429BD1E6D36903F_terseLabel_en-US" xlink:label="lab_iep_Additionaldebtincurredbynewlycapitalizedentity_ED156BD3D7CE6B2D0429BD1E6D36903F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Additional debt incurred by newly capitalized entity</link:label>
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    <link:label id="lab_iep_Cashdistributedbynewlycapitalizedentity_0AC5C55C2BE9A7F8AC51BD1E6D3675A0_terseLabel_en-US" xlink:label="lab_iep_Cashdistributedbynewlycapitalizedentity_0AC5C55C2BE9A7F8AC51BD1E6D3675A0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash distributed by newly capitalized entity</link:label>
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    <link:label id="lab_iep_OtherOwnershipInterestValue_238C834EE4642389FC00BD1E6D36A53D_terseLabel_en-US" xlink:label="lab_iep_OtherOwnershipInterestValue_238C834EE4642389FC00BD1E6D36A53D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capital contributions by non-controlling interests in subsidiary</link:label>
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    <link:loc xlink:href="iep-20141231.xsd#iep_OtherOwnershipInterestValue" xlink:label="loc_iep_OtherOwnershipInterestValue_238C834EE4642389FC00BD1E6D36A53D" xlink:type="locator" />
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    <link:label id="lab_iep_CasinoSpaceSquareFootage_F23854E5C3EAC5427AF3BD1E6D45A684_terseLabel_en-US" xlink:label="lab_iep_CasinoSpaceSquareFootage_F23854E5C3EAC5427AF3BD1E6D45A684" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Square footage of casino space</link:label>
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    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_B6E1403C07BC8A931F9BC7DE352DD0D8_terseLabel_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_B6E1403C07BC8A931F9BC7DE352DD0D8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangement</link:label>
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    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_27F95DB0AEE51DB4603DC7DE352D9EAE_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_27F95DB0AEE51DB4603DC7DE352D9EAE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangements qualifying as sales</link:label>
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    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_CA38ADE1D3E64F854408C7DE352D4EEB_terseLabel_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_CA38ADE1D3E64F854408C7DE352D4EEB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from transferred receivables under factoring arrangements qualifying as sales</link:label>
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    <link:label id="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_658AAE1C9589EC0232EEC7DE352DECBD_terseLabel_en-US" xlink:label="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_658AAE1C9589EC0232EEC7DE352DECBD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum exposure associated with transferred receivables under factoring arrangements</link:label>
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    <link:label id="lab_us-gaap_RestructuringCharges_13159C426B24933649F1C7DE352D1EA7_terseLabel_en-US" xlink:label="lab_us-gaap_RestructuringCharges_13159C426B24933649F1C7DE352D1EA7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restructuring</link:label>
    <link:label id="lab_us-gaap_RestructuringCharges_13159C426B24933649F1C7DE352D1EA7_label_en-US" xlink:label="lab_us-gaap_RestructuringCharges_13159C426B24933649F1C7DE352D1EA7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restructuring Charges</link:label>
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_AB982A5B5E7DAA3752E5A34D65923C92_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_AB982A5B5E7DAA3752E5A34D65923C92" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest</link:label>
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_DC209003359B7FB47950A34D6592786D_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_DC209003359B7FB47950A34D6592786D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest, Units</link:label>
    <link:loc xlink:href="iep-20141231.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_DC209003359B7FB47950A34D6592786D" xlink:type="locator" />
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    <link:label id="lab_iep_TrancheCLoanMember_0761131098674425E3FBC7E3344F53C5_terseLabel_en-US" xlink:label="lab_iep_TrancheCLoanMember_0761131098674425E3FBC7E3344F53C5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tranche C Loan [Member]</link:label>
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    <link:label id="lab_iep_AmountDepositedInTermLetterOfCreditAccountUnderCreditFacility_F78951A36CBBD9861CF1C7E3344FE6F3_terseLabel_en-US" xlink:label="lab_iep_AmountDepositedInTermLetterOfCreditAccountUnderCreditFacility_F78951A36CBBD9861CF1C7E3344FE6F3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amount deposited in term letter of credit account under credit facility</link:label>
    <link:label id="lab_iep_AmountDepositedInTermLetterOfCreditAccountUnderCreditFacility_F78951A36CBBD9861CF1C7E3344FE6F3_label_en-US" xlink:label="lab_iep_AmountDepositedInTermLetterOfCreditAccountUnderCreditFacility_F78951A36CBBD9861CF1C7E3344FE6F3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Amount deposited in term letter of credit account under credit facility</link:label>
    <link:label id="lab_iep_AmountDepositedInTermLetterOfCreditAccountUnderCreditFacility_F78951A36CBBD9861CF1C7E3344FE6F3_documentation_en-US" xlink:label="lab_iep_AmountDepositedInTermLetterOfCreditAccountUnderCreditFacility_F78951A36CBBD9861CF1C7E3344FE6F3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Amount deposited in term letter of credit account under credit facility</link:label>
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    <link:label id="lab_us-gaap_LineOfCredit_75BB298738F12137C81AC7E334508A8F_verboseLabel_en-US" xlink:label="lab_us-gaap_LineOfCredit_75BB298738F12137C81AC7E334508A8F" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Letters of credit outstanding</link:label>
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