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    <link:loc xlink:href="iep-20140630.xsd#iep_A2020NotesMember" xlink:label="loc_iep_A2020NotesMember_1ACD2CF5CEAD30D98D9DAFD3C49F81AF" xlink:type="locator" />
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    <link:label id="lab_iep_A2017NotesMember_8E688FA130792D9E01D3AFD3C4A09643_documentation_en-US" xlink:label="lab_iep_A2017NotesMember_8E688FA130792D9E01D3AFD3C4A09643" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2017 Notes [Member]</link:label>
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    <link:label id="lab_iep_Restructuring2013MemberMember_AD5037E4C7132C3CCF64920499371DE5_documentation_en-US" xlink:label="lab_iep_Restructuring2013MemberMember_AD5037E4C7132C3CCF64920499371DE5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Restructuring 2013 [Member]</link:label>
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    <link:label id="lab_iep_FederalMogulMember_60A474ACBC0617D5BC6192049937C59C_terseLabel_en-US" xlink:label="lab_iep_FederalMogulMember_60A474ACBC0617D5BC6192049937C59C" 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_Businesscombinationsrecognizedidentifiableassetsnetintangibleassets_BFAC9F74E4508E431C8F920499370BBD_terseLabel_en-US" xlink:label="lab_iep_Businesscombinationsrecognizedidentifiableassetsnetintangibleassets_BFAC9F74E4508E431C8F920499370BBD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">business combinations, recognized identifiable assets, net intangible assets</link:label>
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    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_7277BBAC1F0A5B85AEE192049937A85A_terseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_7277BBAC1F0A5B85AEE192049937A85A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of equity ownership in subsidiary</link:label>
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    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_40074FB52B98466B705192049937C75A_terseLabel_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_40074FB52B98466B705192049937C75A" 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>
    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_40074FB52B98466B705192049937C75A_label_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_40074FB52B98466B705192049937C75A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Transferor's Interests in Transferred Financial Assets, Fair Value</link:label>
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    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_26DE20CF2448B55DB49A9204993746A9_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_26DE20CF2448B55DB49A9204993746A9" 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_iep_Undrawncashwithrespecttotransferredreceivables_D474A9971860A03B22F2920499379284_terseLabel_en-US" xlink:label="lab_iep_Undrawncashwithrespecttotransferredreceivables_D474A9971860A03B22F2920499379284" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Undrawn cash with respect to transferred receivables</link:label>
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    <link:label id="lab_iep_Undrawncashwithrespecttotransferredreceivables_D474A9971860A03B22F2920499379284_documentation_en-US" xlink:label="lab_iep_Undrawncashwithrespecttotransferredreceivables_D474A9971860A03B22F2920499379284" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Undrawn cash with respect to transferred receivables</link:label>
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    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3EDB1CAE48607673B98392049937A023_terseLabel_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3EDB1CAE48607673B98392049937A023" 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_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_F516846ECE60AFFA9F309204993724C6_terseLabel_en-US" xlink:label="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_F516846ECE60AFFA9F309204993724C6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses associated with transferred receivables under factoring arrangements</link:label>
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    <link:label id="lab_iep_CommunicationsMember_D87964431302E0C2CE4FB9C7BF726B34_label_en-US" xlink:label="lab_iep_CommunicationsMember_D87964431302E0C2CE4FB9C7BF726B34" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
    <link:label id="lab_iep_CommunicationsMember_D87964431302E0C2CE4FB9C7BF726B34_documentation_en-US" xlink:label="lab_iep_CommunicationsMember_D87964431302E0C2CE4FB9C7BF726B34" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_CommunicationsMember" xlink:label="loc_iep_CommunicationsMember_D87964431302E0C2CE4FB9C7BF726B34" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CommunicationsMember_D87964431302E0C2CE4FB9C7BF726B34" xlink:to="lab_iep_CommunicationsMember_D87964431302E0C2CE4FB9C7BF726B34" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA_terseLabel_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical</link:label>
    <link:label id="lab_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA_label_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA_documentation_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA" xlink:to="lab_iep_ConsumerNonCyclicalMember_3AB2A53169DEB655AB53B9C7BF72D7BA" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6_terseLabel_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consumer, cyclical</link:label>
    <link:label id="lab_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6_label_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consumer, cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6_documentation_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consumer, cyclical [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6" xlink:to="lab_iep_ConsumerCyclicalMember_B7BF5FE65EEBB5D8EF18B9C7BF72DBE6" xlink:type="arc" />
    <link:label id="lab_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4_terseLabel_en-US" xlink:label="lab_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Diversified</link:label>
    <link:label id="lab_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4_label_en-US" xlink:label="lab_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Diversified [Member]</link:label>
    <link:label id="lab_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4_documentation_en-US" xlink:label="lab_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Diversified [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_DiversifiedMember" xlink:label="loc_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4" xlink:to="lab_iep_DiversifiedMember_70971DDCECF9FEBCD903B9C7BF72B9B4" xlink:type="arc" />
    <link:label id="lab_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79_terseLabel_en-US" xlink:label="lab_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Energy</link:label>
    <link:label id="lab_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79_label_en-US" xlink:label="lab_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Energy sector [Member]</link:label>
    <link:label id="lab_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79_documentation_en-US" xlink:label="lab_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Energy sector [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79" xlink:to="lab_iep_EnergySectorMember_A2619A0BEB4D88FB8440B9C7BF72AE79" xlink:type="arc" />
    <link:label id="lab_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Financial</link:label>
    <link:label id="lab_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3_label_en-US" xlink:label="lab_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Financial [Member]</link:label>
    <link:label id="lab_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3_documentation_en-US" xlink:label="lab_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Financial [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3" xlink:to="lab_iep_FinancialMember_982A16281742AA9C21D6B9C7BF7286C3" xlink:type="arc" />
    <link:label id="lab_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E_terseLabel_en-US" xlink:label="lab_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Funds</link:label>
    <link:label id="lab_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E_label_en-US" xlink:label="lab_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:label id="lab_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E_documentation_en-US" xlink:label="lab_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_FundsMember" xlink:label="loc_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E" xlink:to="lab_iep_FundsMember_E442B77B14B1B025EE2BB9C7BF727F1E" xlink:type="arc" />
    <link:label id="lab_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Technology</link:label>
    <link:label id="lab_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2_label_en-US" xlink:label="lab_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
    <link:label id="lab_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2_documentation_en-US" xlink:label="lab_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2" xlink:to="lab_iep_TechnologyMember_E1E7E754BA34641B5041B9C7BF72A9F2" xlink:type="arc" />
    <link:label id="lab_us-gaap_SovereignDebtMember_51482AE0556019BFD151B9C7BF72AAB1_terseLabel_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_51482AE0556019BFD151B9C7BF72AAB1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sovereign debt</link:label>
    <link:label id="lab_us-gaap_SovereignDebtMember_51482AE0556019BFD151B9C7BF72AAB1_label_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_51482AE0556019BFD151B9C7BF72AAB1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Sovereign Debt [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SovereignDebtMember" xlink:label="loc_us-gaap_SovereignDebtMember_51482AE0556019BFD151B9C7BF72AAB1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SovereignDebtMember_51482AE0556019BFD151B9C7BF72AAB1" xlink:to="lab_us-gaap_SovereignDebtMember_51482AE0556019BFD151B9C7BF72AAB1" xlink:type="arc" />
    <link:label id="lab_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities</link:label>
    <link:label id="lab_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3_label_en-US" xlink:label="lab_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:label id="lab_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3_documentation_en-US" xlink:label="lab_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_UtilitiesMember" xlink:label="loc_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3" xlink:to="lab_iep_UtilitiesMember_7A86FC9A48A7B73FB76DB9C7BF725AD3" xlink:type="arc" />
    <link:label id="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_B2543A504A999F4D6883B9C7BF7203E7_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_B2543A504A999F4D6883B9C7BF7203E7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]</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_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_B2543A504A999F4D6883B9C7BF7203E7" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AssetsAbstract_F4D9303E485E5B98333AB9C7BF731DFF_terseLabel_en-US" xlink:label="lab_us-gaap_AssetsAbstract_F4D9303E485E5B98333AB9C7BF731DFF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Assets [Abstract]</link:label>
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    <link:label id="lab_us-gaap_InvestmentsAbstract_39462105241D453F3BE2B9C7BF73C443_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsAbstract_39462105241D453F3BE2B9C7BF73C443" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments [Abstract]</link:label>
    <link:label id="lab_us-gaap_InvestmentsAbstract_39462105241D453F3BE2B9C7BF73C443_label_en-US" xlink:label="lab_us-gaap_InvestmentsAbstract_39462105241D453F3BE2B9C7BF73C443" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investments [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_InvestmentsAbstract" xlink:label="loc_us-gaap_InvestmentsAbstract_39462105241D453F3BE2B9C7BF73C443" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentsAbstract_39462105241D453F3BE2B9C7BF73C443" xlink:to="lab_us-gaap_InvestmentsAbstract_39462105241D453F3BE2B9C7BF73C443" xlink:type="arc" />
    <link:label id="lab_us-gaap_TradingSecurities_13ECD704DF3471484566B9C7BF73A520_terseLabel_en-US" xlink:label="lab_us-gaap_TradingSecurities_13ECD704DF3471484566B9C7BF73A520" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Trading securities</link:label>
    <link:label id="lab_us-gaap_TradingSecurities_13ECD704DF3471484566B9C7BF73A520_label_en-US" xlink:label="lab_us-gaap_TradingSecurities_13ECD704DF3471484566B9C7BF73A520" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Trading Securities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_TradingSecurities" xlink:label="loc_us-gaap_TradingSecurities_13ECD704DF3471484566B9C7BF73A520" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LiabilitiesAbstract_84048DB112737F64202BB9C7BF73F22B_label_en-US" xlink:label="lab_us-gaap_LiabilitiesAbstract_84048DB112737F64202BB9C7BF73F22B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liabilities [Abstract]</link:label>
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    <link:label id="lab_iep_CvrSecondLienNotesMember_61C3B46848058269EFE4AFD3C2D613B1_terseLabel_en-US" xlink:label="lab_iep_CvrSecondLienNotesMember_61C3B46848058269EFE4AFD3C2D613B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Second Lien Notes [Member]</link:label>
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    <link:label id="lab_iep_AblCreditFacilityMember_9643591FA7879E7D9106AFD3C2D6AC1A_terseLabel_en-US" xlink:label="lab_iep_AblCreditFacilityMember_9643591FA7879E7D9106AFD3C2D6AC1A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_9B1A640509BCA6A30BA1AFD3C2D7F497_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_9B1A640509BCA6A30BA1AFD3C2D7F497" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross proceeds from sale of senior unsecured notes</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_9B1A640509BCA6A30BA1AFD3C2D7F497" xlink:to="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_9B1A640509BCA6A30BA1AFD3C2D7F497" xlink:type="arc" />
    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_20EBC26B3893F90907C0AFD3C2D7A537_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_20EBC26B3893F90907C0AFD3C2D7A537" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption percentage of principal amount</link:label>
    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_20EBC26B3893F90907C0AFD3C2D7A537_label_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_20EBC26B3893F90907C0AFD3C2D7A537" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount</link:label>
    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_20EBC26B3893F90907C0AFD3C2D7A537_documentation_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_20EBC26B3893F90907C0AFD3C2D7A537" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount, excluding accrued and unpaid interest</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_AEE8E0CD8BB9363E976DAFD3C2D840BE_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_AEE8E0CD8BB9363E976DAFD3C2D840BE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_AEE8E0CD8BB9363E976DAFD3C2D840BE_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_AEE8E0CD8BB9363E976DAFD3C2D840BE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_AEE8E0CD8BB9363E976DAFD3C2D840BE" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_C4F2682A7C92E0EC3AF0AFD3C2D82869_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_C4F2682A7C92E0EC3AF0AFD3C2D82869" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Senior credit facility, maximum borrowing availability</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_C4F2682A7C92E0EC3AF0AFD3C2D82869_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_C4F2682A7C92E0EC3AF0AFD3C2D82869" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Current Borrowing Capacity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_C4F2682A7C92E0EC3AF0AFD3C2D82869" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_C4F2682A7C92E0EC3AF0AFD3C2D82869" xlink:to="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_C4F2682A7C92E0EC3AF0AFD3C2D82869" xlink:type="arc" />
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F2230DE63200A9F60649AFD3C2D89ECF_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F2230DE63200A9F60649AFD3C2D89ECF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F2230DE63200A9F60649AFD3C2D89ECF_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F2230DE63200A9F60649AFD3C2D89ECF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F2230DE63200A9F60649AFD3C2D89ECF_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F2230DE63200A9F60649AFD3C2D89ECF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_LineOfCreditFacilityIncrementalBorrowingIncrease" xlink:label="loc_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F2230DE63200A9F60649AFD3C2D89ECF" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of credit sublimit as a percentage of total facility commitment</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity, Letters of Credit Sublimit as a Percentage of Total Facility Commitment</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity, Letters of Credit Sublimit as a Percentage of Total Facility Commitment</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment" xlink:label="loc_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23" xlink:to="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_170910B78040AE4D3D33AFD3C2D8DA23" xlink:type="arc" />
    <link:label id="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_3974FBC4815C0DBD2783AFD3C2D8745E_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_3974FBC4815C0DBD2783AFD3C2D8745E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, potential increase in maximum borrowing capacity if covenant requirements met</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_3974FBC4815C0DBD2783AFD3C2D8745E_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_3974FBC4815C0DBD2783AFD3C2D8745E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Potential Increase in Maximum Borrowing Capacity if Covenant Requirements Met</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_3974FBC4815C0DBD2783AFD3C2D8745E_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_3974FBC4815C0DBD2783AFD3C2D8745E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Potential Increase in Maximum Borrowing Capacity if Covenant Requirements Met</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet" xlink:label="loc_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_3974FBC4815C0DBD2783AFD3C2D8745E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_177827ABE7B8C7EA398BAFD3C2D85319_verboseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_177827ABE7B8C7EA398BAFD3C2D85319" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Availability under ABL credit facility</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_177827ABE7B8C7EA398BAFD3C2D85319_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_177827ABE7B8C7EA398BAFD3C2D85319" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Remaining Borrowing Capacity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_177827ABE7B8C7EA398BAFD3C2D85319" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LettersOfCreditOutstandingAmount_8CCAE493B0731FE0B333AFD3C2D8FD4B_terseLabel_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_8CCAE493B0731FE0B333AFD3C2D8FD4B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
    <link:label id="lab_us-gaap_LettersOfCreditOutstandingAmount_8CCAE493B0731FE0B333AFD3C2D8FD4B_label_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_8CCAE493B0731FE0B333AFD3C2D8FD4B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="loc_us-gaap_LettersOfCreditOutstandingAmount_8CCAE493B0731FE0B333AFD3C2D8FD4B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCredit_AA7EE52C2683507FF2D2AFD3C2D89742_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCredit_AA7EE52C2683507FF2D2AFD3C2D89742" 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_AA7EE52C2683507FF2D2AFD3C2D89742_label_en-US" xlink:label="lab_us-gaap_LineOfCredit_AA7EE52C2683507FF2D2AFD3C2D89742" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Line of Credit</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LineOfCredit" xlink:label="loc_us-gaap_LineOfCredit_AA7EE52C2683507FF2D2AFD3C2D89742" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_495CDE4A471FF706C2CCAFD3C2D8C5E6_verboseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_495CDE4A471FF706C2CCAFD3C2D8C5E6" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage spread on debt</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_DebtInstrumentBasisSpreadOnVariableRate1" xlink:label="loc_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_495CDE4A471FF706C2CCAFD3C2D8C5E6" xlink:type="locator" />
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    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_40FD446D27A47435EA258DC09934906C_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_40FD446D27A47435EA258DC09934906C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ton-per-day ammonia unit facility</link:label>
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    <link:label id="lab_iep_A2010AdditionalNotesMember_9BD45A5E58DD552283A4889D98371C19_terseLabel_en-US" xlink:label="lab_iep_A2010AdditionalNotesMember_9BD45A5E58DD552283A4889D98371C19" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2010 Additional Notes [Member]</link:label>
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    <link:label id="lab_iep_A2010AdditionalNotesMember_9BD45A5E58DD552283A4889D98371C19_documentation_en-US" xlink:label="lab_iep_A2010AdditionalNotesMember_9BD45A5E58DD552283A4889D98371C19" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2010 Additional Issuance to the 2016 and 2018 Notes Series [Member]</link:label>
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    <link:label id="lab_iep_A2012AdditionalNotesMember_EF281ED282682B026FC1889D983835FE_documentation_en-US" xlink:label="lab_iep_A2012AdditionalNotesMember_EF281ED282682B026FC1889D983835FE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Feb 2012 Additional Issuance to the 8% Senior Unsecured Notes due 2018 [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_A2012AdditionalNotesMember" xlink:label="loc_iep_A2012AdditionalNotesMember_EF281ED282682B026FC1889D983835FE" xlink:type="locator" />
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    <link:label id="lab_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_17D2D26C60E5C15B91FF889D9838307E_terseLabel_en-US" xlink:label="lab_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_17D2D26C60E5C15B91FF889D9838307E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Variable Rate Senior Unsecured Convertible Notes [Member]</link:label>
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    <link:loc xlink:href="iep-20140630.xsd#iep_VariableRateSeniorUnsecuredConvertibleNotesMember" xlink:label="loc_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_17D2D26C60E5C15B91FF889D9838307E" xlink:type="locator" />
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    <link:label id="lab_iep_A20102012NotesMember_89F07C7353BCE31B50D9889D9838D66F_terseLabel_en-US" xlink:label="lab_iep_A20102012NotesMember_89F07C7353BCE31B50D9889D9838D66F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2010-2012 Notes [Member]</link:label>
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    <link:label id="lab_iep_A20102012NotesMember_89F07C7353BCE31B50D9889D9838D66F_documentation_en-US" xlink:label="lab_iep_A20102012NotesMember_89F07C7353BCE31B50D9889D9838D66F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2010-2012 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_A20102012NotesMember" xlink:label="loc_iep_A20102012NotesMember_89F07C7353BCE31B50D9889D9838D66F" xlink:type="locator" />
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_56265E92F63E495E9FFF16A84CF8505B_verboseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_56265E92F63E495E9FFF16A84CF8505B" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">General partner ownership interest in Icahn Enterprises Holdings</link:label>
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_4877875ACE73F7CDB0B516A84CF847A2_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_4877875ACE73F7CDB0B516A84CF847A2" 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:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_33D8EBF510369E08F6C887E13A067D00" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_97EBF896D2EBC111A173A6F8A51D72C8_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_97EBF896D2EBC111A173A6F8A51D72C8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_94EFF571DBD9CCC0D917A6F8A51DC4FA_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_94EFF571DBD9CCC0D917A6F8A51DC4FA" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_94EFF571DBD9CCC0D917A6F8A51DC4FA_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_94EFF571DBD9CCC0D917A6F8A51DC4FA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Productive Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_94EFF571DBD9CCC0D917A6F8A51DC4FA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquireProductiveAssets_94EFF571DBD9CCC0D917A6F8A51DC4FA" xlink:to="lab_us-gaap_PaymentsToAcquireProductiveAssets_94EFF571DBD9CCC0D917A6F8A51DC4FA" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_A451697743E9A1F36825A6F8A51E686A_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_A451697743E9A1F36825A6F8A51E686A" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Acquisitions of business, net of cash acquired</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_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_A451697743E9A1F36825A6F8A51E686A" xlink:type="locator" />
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    <link:label id="lab_iep_NetPaymentsAssociatedWithBusinessDispositions_7AB30136BF18831E6539A6F8A51EC9A9_negatedTerseLabel_en-US" xlink:label="lab_iep_NetPaymentsAssociatedWithBusinessDispositions_7AB30136BF18831E6539A6F8A51EC9A9" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Net payments associated with business dispositions</link:label>
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    <link:label id="lab_iep_NetPaymentsAssociatedWithBusinessDispositions_7AB30136BF18831E6539A6F8A51EC9A9_documentation_en-US" xlink:label="lab_iep_NetPaymentsAssociatedWithBusinessDispositions_7AB30136BF18831E6539A6F8A51EC9A9" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Net payments associated with business dispositions</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_NetPaymentsAssociatedWithBusinessDispositions" xlink:label="loc_iep_NetPaymentsAssociatedWithBusinessDispositions_7AB30136BF18831E6539A6F8A51EC9A9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ProceedsFromSaleOfOtherInvestments_414815BA48D6452B4993A6F8A51E028E_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfOtherInvestments_414815BA48D6452B4993A6F8A51E028E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from sale of investments</link:label>
    <link:label id="lab_us-gaap_ProceedsFromSaleOfOtherInvestments_414815BA48D6452B4993A6F8A51E028E_label_en-US" xlink:label="lab_us-gaap_ProceedsFromSaleOfOtherInvestments_414815BA48D6452B4993A6F8A51E028E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Sale of Other Investments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromSaleOfOtherInvestments" xlink:label="loc_us-gaap_ProceedsFromSaleOfOtherInvestments_414815BA48D6452B4993A6F8A51E028E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToAcquireInvestments_EED78B42BB98917E7585A6F8A51E8DA8_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireInvestments_EED78B42BB98917E7585A6F8A51E8DA8" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Purchases of investments</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireInvestments_EED78B42BB98917E7585A6F8A51E8DA8_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireInvestments_EED78B42BB98917E7585A6F8A51E8DA8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Investments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsToAcquireInvestments" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments_EED78B42BB98917E7585A6F8A51E8DA8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquireInvestments_EED78B42BB98917E7585A6F8A51E8DA8" xlink:to="lab_us-gaap_PaymentsToAcquireInvestments_EED78B42BB98917E7585A6F8A51E8DA8" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_D1A9CD67F7C01CACF5E3A6F8A51E657E_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_D1A9CD67F7C01CACF5E3A6F8A51E657E" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Other, net</link:label>
    <link:label id="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_D1A9CD67F7C01CACF5E3A6F8A51E657E_label_en-US" xlink:label="lab_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_D1A9CD67F7C01CACF5E3A6F8A51E657E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments for (Proceeds from) Other Investing Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_D1A9CD67F7C01CACF5E3A6F8A51E657E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_39932C5DDF2094D9573FA6F8A51EE21A_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_39932C5DDF2094D9573FA6F8A51EE21A" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash used in investing activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_39932C5DDF2094D9573FA6F8A51EE21A_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_39932C5DDF2094D9573FA6F8A51EE21A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_39932C5DDF2094D9573FA6F8A51EE21A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_A5AEDDBB13480E76DB82A6F8A51E78A0_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_A5AEDDBB13480E76DB82A6F8A51E78A0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from financing activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_A5AEDDBB13480E76DB82A6F8A51E78A0_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_A5AEDDBB13480E76DB82A6F8A51E78A0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_A5AEDDBB13480E76DB82A6F8A51E78A0" xlink:type="locator" />
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    <link:label id="lab_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9_negatedTerseLabel_en-US" xlink:label="lab_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Investment segment contributions</link:label>
    <link:label id="lab_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9_label_en-US" xlink:label="lab_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Management Contributions</link:label>
    <link:label id="lab_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9_documentation_en-US" xlink:label="lab_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Contributions from non-controlling investors in the Private Funds.</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_InvestmentManagementContributions" xlink:label="loc_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9" xlink:to="lab_iep_InvestmentManagementContributions_8BD49FAC4C640540618FA6F8A51EBFD9" xlink:type="arc" />
    <link:label id="lab_us-gaap_ProceedsFromPartnershipContribution_B77ED3D65062D921A83CA6F8A51EF494_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromPartnershipContribution_B77ED3D65062D921A83CA6F8A51EF494" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from equity offerings</link:label>
    <link:label id="lab_us-gaap_ProceedsFromPartnershipContribution_B77ED3D65062D921A83CA6F8A51EF494_label_en-US" xlink:label="lab_us-gaap_ProceedsFromPartnershipContribution_B77ED3D65062D921A83CA6F8A51EF494" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Partnership Contribution</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ProceedsFromPartnershipContribution" xlink:label="loc_us-gaap_ProceedsFromPartnershipContribution_B77ED3D65062D921A83CA6F8A51EF494" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ProceedsFromIssuanceOrSaleOfEquity_F0A7379F4F0C578C85DAA6F8A51E8988_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOrSaleOfEquity_F0A7379F4F0C578C85DAA6F8A51E8988" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from offering of subsidiary equity</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_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_us-gaap_ProceedsFromIssuanceOrSaleOfEquity_F0A7379F4F0C578C85DAA6F8A51E8988" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OtherNonoperatingIncomeExpense_DD0CBD85942A26A581CF8805EE8ED436_terseLabel_en-US" xlink:label="lab_us-gaap_OtherNonoperatingIncomeExpense_DD0CBD85942A26A581CF8805EE8ED436" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other income, net</link:label>
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    <link:label id="lab_iep_AverageIncreaseInAnnualPropertyTaxExpense_FE9F77384AD57A7F5F608805EE8FA440_verboseLabel_en-US" xlink:label="lab_iep_AverageIncreaseInAnnualPropertyTaxExpense_FE9F77384AD57A7F5F608805EE8FA440" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Average increase in annual property tax expense</link:label>
    <link:label id="lab_iep_AverageIncreaseInAnnualPropertyTaxExpense_FE9F77384AD57A7F5F608805EE8FA440_label_en-US" xlink:label="lab_iep_AverageIncreaseInAnnualPropertyTaxExpense_FE9F77384AD57A7F5F608805EE8FA440" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Average Increase in Annual Property Tax Expense</link:label>
    <link:label id="lab_iep_AverageIncreaseInAnnualPropertyTaxExpense_FE9F77384AD57A7F5F608805EE8FA440_documentation_en-US" xlink:label="lab_iep_AverageIncreaseInAnnualPropertyTaxExpense_FE9F77384AD57A7F5F608805EE8FA440" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Average Increase in Annual Property Tax Expense</link:label>
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    <link:label id="lab_iep_NumberOfScrapProcessingFacilitiesRequiringRefrigerantExtractionServices_BF04FB5CC321353DBDBC8805EE8F6169_terseLabel_en-US" xlink:label="lab_iep_NumberOfScrapProcessingFacilitiesRequiringRefrigerantExtractionServices_BF04FB5CC321353DBDBC8805EE8F6169" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of scrap processing facilities requiring refrigerant extraction services</link:label>
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    <link:label id="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CC2D7730B2175BDA77088805EE8FFE73_terseLabel_en-US" xlink:label="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CC2D7730B2175BDA77088805EE8FFE73" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of years refrigerant extraction services must be offered at scrap processing facilities</link:label>
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    <link:label id="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CC2D7730B2175BDA77088805EE8FFE73_documentation_en-US" xlink:label="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CC2D7730B2175BDA77088805EE8FFE73" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Years Refrigerant Extraction Services Must be Offered at Scrap Processing Facilities</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities" xlink:label="loc_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CC2D7730B2175BDA77088805EE8FFE73" xlink:type="locator" />
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    <link:label id="lab_iep_EnvironmentalComplianceCostsAnticipatedCost_0AAEC98DCDD2B5C7F4548805EE8FEC3D_terseLabel_en-US" xlink:label="lab_iep_EnvironmentalComplianceCostsAnticipatedCost_0AAEC98DCDD2B5C7F4548805EE8FEC3D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Costs associated with required injunctive relief, high estimate</link:label>
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    <link:label id="lab_us-gaap_LossContingencyDamagesPaidValue_817FE06D5633FC9F4ADA8805EE8F2704_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyDamagesPaidValue_817FE06D5633FC9F4ADA8805EE8F2704" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Civil penalty assessed and paid</link:label>
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    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_28740FE7B3AB21AAF5688805EE8F034E_terseLabel_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_28740FE7B3AB21AAF5688805EE8F034E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_FD34EA149CA11F83FE4A8805EE8F729A_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_FD34EA149CA11F83FE4A8805EE8F729A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest</link:label>
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    <link:label id="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_E393F529D4AB9239E3D88805EE8FEBF9_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_E393F529D4AB9239E3D88805EE8FEBF9" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Funded Status of Plan</link:label>
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    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_01435B37A742FC65D8868805EE8FAFA3_terseLabel_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_01435B37A742FC65D8868805EE8FAFA3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ownership Percentage by Mr. Icahn</link:label>
    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_01435B37A742FC65D8868805EE8FAFA3_label_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_01435B37A742FC65D8868805EE8FAFA3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Ownership Percentage by Principal Owner</link:label>
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    <link:label id="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_F63887F20ED84A8A3BA68805EE8F51F9_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_F63887F20ED84A8A3BA68805EE8F51F9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor</link:label>
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    <link:label id="lab_iep_TrancheBLoanMember_DE76D581FC880D5FED2D889D96939868_terseLabel_en-US" xlink:label="lab_iep_TrancheBLoanMember_DE76D581FC880D5FED2D889D96939868" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tranche B Loan [Member]</link:label>
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    <link:label id="lab_iep_NewARLMemberMember_F6FD5D763C766D0E0310920922334DA4_terseLabel_en-US" xlink:label="lab_iep_NewARLMemberMember_F6FD5D763C766D0E0310920922334DA4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">New ARL [Member] [Member]</link:label>
    <link:label id="lab_iep_NewARLMemberMember_F6FD5D763C766D0E0310920922334DA4_label_en-US" xlink:label="lab_iep_NewARLMemberMember_F6FD5D763C766D0E0310920922334DA4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">New ARL [Member] [Member]</link:label>
    <link:label id="lab_iep_NewARLMemberMember_F6FD5D763C766D0E0310920922334DA4_documentation_en-US" xlink:label="lab_iep_NewARLMemberMember_F6FD5D763C766D0E0310920922334DA4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">New ARL [Member] [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_NewARLMemberMember" xlink:label="loc_iep_NewARLMemberMember_F6FD5D763C766D0E0310920922334DA4" xlink:type="locator" />
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    <link:label id="lab_iep_NCFITermLoanMember_D1E2C2096B527AD48C309209223313E7_terseLabel_en-US" xlink:label="lab_iep_NCFITermLoanMember_D1E2C2096B527AD48C309209223313E7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">NCF I Term Loan [Member]</link:label>
    <link:label id="lab_iep_NCFITermLoanMember_D1E2C2096B527AD48C309209223313E7_label_en-US" xlink:label="lab_iep_NCFITermLoanMember_D1E2C2096B527AD48C309209223313E7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NCF I Term Loan [Member]</link:label>
    <link:label id="lab_iep_NCFITermLoanMember_D1E2C2096B527AD48C309209223313E7_documentation_en-US" xlink:label="lab_iep_NCFITermLoanMember_D1E2C2096B527AD48C309209223313E7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">NCF I Term Loan [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_NCFITermLoanMember" xlink:label="loc_iep_NCFITermLoanMember_D1E2C2096B527AD48C309209223313E7" xlink:type="locator" />
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    <link:label id="lab_iep_NCFIITermLoanMember_B46F9C1E14C4C30B289C920922332119_terseLabel_en-US" xlink:label="lab_iep_NCFIITermLoanMember_B46F9C1E14C4C30B289C920922332119" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">NCF II Term Loan [Member]</link:label>
    <link:label id="lab_iep_NCFIITermLoanMember_B46F9C1E14C4C30B289C920922332119_label_en-US" xlink:label="lab_iep_NCFIITermLoanMember_B46F9C1E14C4C30B289C920922332119" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NCF II Term Loan [Member]</link:label>
    <link:label id="lab_iep_NCFIITermLoanMember_B46F9C1E14C4C30B289C920922332119_documentation_en-US" xlink:label="lab_iep_NCFIITermLoanMember_B46F9C1E14C4C30B289C920922332119" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">NCF II Term Loan [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_NCFIITermLoanMember" xlink:label="loc_iep_NCFIITermLoanMember_B46F9C1E14C4C30B289C920922332119" xlink:type="locator" />
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    <link:label id="lab_iep_RCFTermLoanMember_52A1F33240E51337654B92092233A870_terseLabel_en-US" xlink:label="lab_iep_RCFTermLoanMember_52A1F33240E51337654B92092233A870" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">RCF Term Loan [Member]</link:label>
    <link:label id="lab_iep_RCFTermLoanMember_52A1F33240E51337654B92092233A870_label_en-US" xlink:label="lab_iep_RCFTermLoanMember_52A1F33240E51337654B92092233A870" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">RCF Term Loan [Member]</link:label>
    <link:label id="lab_iep_RCFTermLoanMember_52A1F33240E51337654B92092233A870_documentation_en-US" xlink:label="lab_iep_RCFTermLoanMember_52A1F33240E51337654B92092233A870" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">RCF Term Loan [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_RCFTermLoanMember" xlink:label="loc_iep_RCFTermLoanMember_52A1F33240E51337654B92092233A870" xlink:type="locator" />
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    <link:label id="lab_iep_ClassA1NotesMember_88CB0E5F8465EBB1716492092233109B_terseLabel_en-US" xlink:label="lab_iep_ClassA1NotesMember_88CB0E5F8465EBB1716492092233109B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class A-1 Notes [Member]</link:label>
    <link:label id="lab_iep_ClassA1NotesMember_88CB0E5F8465EBB1716492092233109B_label_en-US" xlink:label="lab_iep_ClassA1NotesMember_88CB0E5F8465EBB1716492092233109B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Class A-1 Notes [Member]</link:label>
    <link:label id="lab_iep_ClassA1NotesMember_88CB0E5F8465EBB1716492092233109B_documentation_en-US" xlink:label="lab_iep_ClassA1NotesMember_88CB0E5F8465EBB1716492092233109B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Class 2012 A-1 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_ClassA1NotesMember" xlink:label="loc_iep_ClassA1NotesMember_88CB0E5F8465EBB1716492092233109B" xlink:type="locator" />
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    <link:label id="lab_iep_HeartlandBankTermLoanMemberMember_382AC2169D1ED9209A5092092233F38C_terseLabel_en-US" xlink:label="lab_iep_HeartlandBankTermLoanMemberMember_382AC2169D1ED9209A5092092233F38C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Heartland Bank Term Loan [Member] [Member]</link:label>
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    <link:label id="lab_iep_HeartlandBankTermLoanMemberMember_382AC2169D1ED9209A5092092233F38C_documentation_en-US" xlink:label="lab_iep_HeartlandBankTermLoanMemberMember_382AC2169D1ED9209A5092092233F38C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Heartland Bank Term Loan [Member] [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_HeartlandBankTermLoanMemberMember" xlink:label="loc_iep_HeartlandBankTermLoanMemberMember_382AC2169D1ED9209A5092092233F38C" xlink:type="locator" />
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    <link:label id="lab_iep_ClassA2NotesMember_1F66E7979277385756C4920922338F63_terseLabel_en-US" xlink:label="lab_iep_ClassA2NotesMember_1F66E7979277385756C4920922338F63" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class A-2 Notes [Member]</link:label>
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    <link:label id="lab_iep_ClassA2NotesMember_1F66E7979277385756C4920922338F63_documentation_en-US" xlink:label="lab_iep_ClassA2NotesMember_1F66E7979277385756C4920922338F63" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Class A-2 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20140630.xsd#iep_ClassA2NotesMember" xlink:label="loc_iep_ClassA2NotesMember_1F66E7979277385756C4920922338F63" xlink:type="locator" />
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    <link:label id="lab_iep_Class2014A1NotesMember_292005DE918F0D415509922650807D7C_terseLabel_en-US" xlink:label="lab_iep_Class2014A1NotesMember_292005DE918F0D415509922650807D7C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class 2014 A-1 Notes [Member]</link:label>
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    <link:loc xlink:href="iep-20140630.xsd#iep_Class2014A1NotesMember" xlink:label="loc_iep_Class2014A1NotesMember_292005DE918F0D415509922650807D7C" xlink:type="locator" />
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    <link:label id="lab_iep_Class2014A2NotesMember_DED7D356FA2A2E049E8A92292CFAB71C_terseLabel_en-US" xlink:label="lab_iep_Class2014A2NotesMember_DED7D356FA2A2E049E8A92292CFAB71C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class 2014 A-2 Notes [Member]</link:label>
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    <link:label id="lab_iep_DrawOnTermLoanInitialDraw_0F3D818DCE1A5B2AA94A92092233F7B5_terseLabel_en-US" xlink:label="lab_iep_DrawOnTermLoanInitialDraw_0F3D818DCE1A5B2AA94A92092233F7B5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Draw on term loan, initial draw</link:label>
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    <link:label id="lab_iep_CasinoSpaceSquareFootage_DF3F269C71B167BE5B0787DCC75B1282_terseLabel_en-US" xlink:label="lab_iep_CasinoSpaceSquareFootage_DF3F269C71B167BE5B0787DCC75B1282" 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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