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    <link:label id="lab_us-gaap_IncomeStatementLocationDomain_6EE5ED72B53948FF6BAF4891E7892577_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationDomain_6EE5ED72B53948FF6BAF4891E7892577" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Income Statement Location [Domain]</link:label>
    <link:label id="lab_us-gaap_IncomeStatementLocationDomain_6EE5ED72B53948FF6BAF4891E7892577_label_en-US" xlink:label="lab_us-gaap_IncomeStatementLocationDomain_6EE5ED72B53948FF6BAF4891E7892577" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Statement Location [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_6EE5ED72B53948FF6BAF4891E7892577" xlink:type="locator" />
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    <link:loc xlink:href="iep-20190630.xsd#iep_AttributabletoIcahnEnterprisesMember" xlink:label="loc_iep_AttributabletoIcahnEnterprisesMember_1E6899F96853082209424891E7890896" xlink:type="locator" />
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    <link:label id="lab_iep_IncometaxexpenseMember_C38FF0A1FB856CDD5AA74891E78A62D1_terseLabel_en-US" xlink:label="lab_iep_IncometaxexpenseMember_C38FF0A1FB856CDD5AA74891E78A62D1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Income tax expense</link:label>
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    <link:label id="lab_iep_IncometaxexpenseMember_C38FF0A1FB856CDD5AA74891E78A62D1_documentation_en-US" xlink:label="lab_iep_IncometaxexpenseMember_C38FF0A1FB856CDD5AA74891E78A62D1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Income tax expense [Member]</link:label>
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    <link:label id="lab_us-gaap_CostOfSalesMember_7A7E06C15B7137CE9FFB48997ADEBFA1_terseLabel_en-US" xlink:label="lab_us-gaap_CostOfSalesMember_7A7E06C15B7137CE9FFB48997ADEBFA1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cost of goods sold</link:label>
    <link:label id="lab_us-gaap_CostOfSalesMember_7A7E06C15B7137CE9FFB48997ADEBFA1_label_en-US" xlink:label="lab_us-gaap_CostOfSalesMember_7A7E06C15B7137CE9FFB48997ADEBFA1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost of Sales [Member]</link:label>
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    <link:label id="lab_us-gaap_BalanceSheetLocationDomain_03B313C752C7B72626844891E78CED21_label_en-US" xlink:label="lab_us-gaap_BalanceSheetLocationDomain_03B313C752C7B72626844891E78CED21" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Balance Sheet Location [Domain]</link:label>
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    <link:label id="lab_us-gaap_CashAndCashEquivalentsMember_361FD8377D5050C821744891E791FD78_terseLabel_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsMember_361FD8377D5050C821744891E791FD78" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash and cash equivalents</link:label>
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    <link:label id="lab_iep_CashheldatconsolidatedaffiliatedpartnershipsandrestrictedcashMember_7E1DDF54AB851179970A4891E7954B50_terseLabel_en-US" xlink:label="lab_iep_CashheldatconsolidatedaffiliatedpartnershipsandrestrictedcashMember_7E1DDF54AB851179970A4891E7954B50" 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_us-gaap_InvestmentsMember_8D2DE33B5F6BB5C27AC64891E79602DB_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsMember_8D2DE33B5F6BB5C27AC64891E79602DB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments</link:label>
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    <link:label id="lab_us-gaap_DebtAndCapitalLeaseObligations_A0FCE3172C2CBAC517564891E79F9372_label_en-US" xlink:label="lab_us-gaap_DebtAndCapitalLeaseObligations_A0FCE3172C2CBAC517564891E79F9372" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt and Capital Lease Obligations</link:label>
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    <link:label id="lab_us-gaap_LongTermDebtFairValue_7321A5017CAECC8ABF774891E79FA4C6_label_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_7321A5017CAECC8ABF774891E79FA4C6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Fair Value</link:label>
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    <link:label id="lab_us-gaap_DeferredRevenue_9255BC04736E9EC0B1264891E7A00326_label_en-US" xlink:label="lab_us-gaap_DeferredRevenue_9255BC04736E9EC0B1264891E7A00326" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Deferred Revenue</link:label>
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    <link:label id="lab_us-gaap_OperatingLeaseRightOfUseAsset_15085CA748471423B0C04891E7A6D6C4_label_en-US" xlink:label="lab_us-gaap_OperatingLeaseRightOfUseAsset_15085CA748471423B0C04891E7A6D6C4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Lease, Right-of-Use Asset</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_DerivativeFairValueOfDerivativeLiability_B2BEEC9C883EA4295E49E1F7E693380C" xlink:to="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_B2BEEC9C883EA4295E49E1F7E693380C" xlink:type="arc" />
    <link:label id="lab_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_EEBF47A76DC5BC45B925E1F7E6935F63_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_EEBF47A76DC5BC45B925E1F7E6935F63" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Netting across contract types</link:label>
    <link:label id="lab_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_EEBF47A76DC5BC45B925E1F7E6935F63_label_en-US" xlink:label="lab_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_EEBF47A76DC5BC45B925E1F7E6935F63" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, Fair Value, Amount Offset Against Collateral, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet" xlink:label="loc_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_EEBF47A76DC5BC45B925E1F7E6935F63" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_EEBF47A76DC5BC45B925E1F7E6935F63" xlink:to="lab_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_EEBF47A76DC5BC45B925E1F7E6935F63" xlink:type="arc" />
    <link:label id="lab_us-gaap_DerivativeAssets_11384576CD4794F0F19FE1F7E6932826_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeAssets_11384576CD4794F0F19FE1F7E6932826" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative contracts, at fair value (asset)</link:label>
    <link:label id="lab_us-gaap_DerivativeAssets_11384576CD4794F0F19FE1F7E6932826_label_en-US" xlink:label="lab_us-gaap_DerivativeAssets_11384576CD4794F0F19FE1F7E6932826" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Asset</link:label>
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    <link:label id="lab_us-gaap_DerivativeLiabilities_DF71B4B280286C65412EE1F7E693DB7E_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLiabilities_DF71B4B280286C65412EE1F7E693DB7E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative contracts at fair value (liability)</link:label>
    <link:label id="lab_us-gaap_DerivativeLiabilities_DF71B4B280286C65412EE1F7E693DB7E_label_en-US" xlink:label="lab_us-gaap_DerivativeLiabilities_DF71B4B280286C65412EE1F7E693DB7E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Liability</link:label>
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    <link:label id="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_C6623847B3903A396A89E1F7E694B9FD_terseLabel_en-US" xlink:label="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_C6623847B3903A396A89E1F7E694B9FD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Collateral for derivative positions</link:label>
    <link:label id="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_C6623847B3903A396A89E1F7E694B9FD_label_en-US" xlink:label="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_C6623847B3903A396A89E1F7E694B9FD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Collateral Already Posted, Aggregate Fair Value</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_CollateralAlreadyPostedAggregateFairValue_C6623847B3903A396A89E1F7E694B9FD" xlink:to="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_C6623847B3903A396A89E1F7E694B9FD" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryNetAbstract_B6255962B5589ACF1FD0E1F7E6C6B836_label_en-US" xlink:label="lab_us-gaap_InventoryNetAbstract_B6255962B5589ACF1FD0E1F7E6C6B836" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory, Net [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InventoryNetAbstract" xlink:label="loc_us-gaap_InventoryNetAbstract_B6255962B5589ACF1FD0E1F7E6C6B836" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_2DD20E2F20F78F7BE890E1F7E6C7EAB8_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_2DD20E2F20F78F7BE890E1F7E6C7EAB8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Inventories, net</link:label>
    <link:label id="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_2DD20E2F20F78F7BE890E1F7E6C7EAB8_label_en-US" xlink:label="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_2DD20E2F20F78F7BE890E1F7E6C7EAB8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_ScheduleOfInventoryCurrentTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_2DD20E2F20F78F7BE890E1F7E6C7EAB8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_2DD20E2F20F78F7BE890E1F7E6C7EAB8" xlink:to="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_2DD20E2F20F78F7BE890E1F7E6C7EAB8" xlink:type="arc" />
    <link:label id="lab_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B_terseLabel_en-US" xlink:label="lab_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Description of Business [Table]</link:label>
    <link:label id="lab_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B_label_en-US" xlink:label="lab_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Description of Business [Table]</link:label>
    <link:label id="lab_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B_documentation_en-US" xlink:label="lab_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Description of Business</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_DescriptionofBusinessTable" xlink:label="loc_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B" xlink:to="lab_iep_DescriptionofBusinessTable_832FFCA6E651C05719ED2FA00B260D7B" xlink:type="arc" />
    <link:label id="lab_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0_terseLabel_en-US" xlink:label="lab_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Segment</link:label>
    <link:label id="lab_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0_label_en-US" xlink:label="lab_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:label id="lab_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0_documentation_en-US" xlink:label="lab_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0" xlink:to="lab_iep_RailcarSegmentMember_F7062FCBCF1114BC6BDF2FA00B2608B0" xlink:type="arc" />
    <link:label id="lab_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585_terseLabel_en-US" xlink:label="lab_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Members or Partners [Axis]</link:label>
    <link:label id="lab_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585_label_en-US" xlink:label="lab_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Members or Partners [Axis]</link:label>
    <link:label id="lab_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585_documentation_en-US" xlink:label="lab_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Members or Partners, including managing members or members or general partners or limited partners [Axis]</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585" xlink:to="lab_iep_MembersOrPartnersAxis_F337B0B8A349C90267332FA00B263585" xlink:type="arc" />
    <link:label id="lab_iep_PartnerNameDomain_DEBB7800C1CFBB80AE4A2FA00B26BF6B_terseLabel_en-US" xlink:label="lab_iep_PartnerNameDomain_DEBB7800C1CFBB80AE4A2FA00B26BF6B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Partner Name [Domain]</link:label>
    <link:label id="lab_iep_PartnerNameDomain_DEBB7800C1CFBB80AE4A2FA00B26BF6B_label_en-US" xlink:label="lab_iep_PartnerNameDomain_DEBB7800C1CFBB80AE4A2FA00B26BF6B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Partner Name [Domain]</link:label>
    <link:label id="lab_iep_PartnerNameDomain_DEBB7800C1CFBB80AE4A2FA00B26BF6B_documentation_en-US" xlink:label="lab_iep_PartnerNameDomain_DEBB7800C1CFBB80AE4A2FA00B26BF6B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Partner Name [Domain]</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_PartnerNameDomain" xlink:label="loc_iep_PartnerNameDomain_DEBB7800C1CFBB80AE4A2FA00B26BF6B" xlink:type="locator" />
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    <link:label id="lab_iep_IcahnEnterprisesGPMember_F289B2A4F8A91BA5A1E12FA00B2606CA_terseLabel_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_F289B2A4F8A91BA5A1E12FA00B2606CA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P.</link:label>
    <link:label id="lab_iep_IcahnEnterprisesGPMember_F289B2A4F8A91BA5A1E12FA00B2606CA_label_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_F289B2A4F8A91BA5A1E12FA00B2606CA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P. [Member]</link:label>
    <link:label id="lab_iep_IcahnEnterprisesGPMember_F289B2A4F8A91BA5A1E12FA00B2606CA_documentation_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_F289B2A4F8A91BA5A1E12FA00B2606CA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P. [Member]</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_IcahnEnterprisesGPMember" xlink:label="loc_iep_IcahnEnterprisesGPMember_F289B2A4F8A91BA5A1E12FA00B2606CA" xlink:type="locator" />
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    <link:label id="lab_iep_PrincipalOwnersAndAffiliatesMember_905099775ED6DB88B44B2FA00B26CF9A_terseLabel_en-US" xlink:label="lab_iep_PrincipalOwnersAndAffiliatesMember_905099775ED6DB88B44B2FA00B26CF9A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mr. Icahn and affiliates</link:label>
    <link:label id="lab_iep_PrincipalOwnersAndAffiliatesMember_905099775ED6DB88B44B2FA00B26CF9A_label_en-US" xlink:label="lab_iep_PrincipalOwnersAndAffiliatesMember_905099775ED6DB88B44B2FA00B26CF9A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Principal Owners and Affiliates [Member]</link:label>
    <link:label id="lab_iep_PrincipalOwnersAndAffiliatesMember_905099775ED6DB88B44B2FA00B26CF9A_documentation_en-US" xlink:label="lab_iep_PrincipalOwnersAndAffiliatesMember_905099775ED6DB88B44B2FA00B26CF9A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Mr. Icahn and certain other entities beneficially owned by Mr. Icahn</link:label>
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    <link:label id="lab_iep_InvestmentFundsMember_1317843CE54DE4C542262FA00B2686EB_terseLabel_en-US" xlink:label="lab_iep_InvestmentFundsMember_1317843CE54DE4C542262FA00B2686EB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Funds</link:label>
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    <link:label id="lab_iep_InvestmentFundsMember_1317843CE54DE4C542262FA00B2686EB_documentation_en-US" xlink:label="lab_iep_InvestmentFundsMember_1317843CE54DE4C542262FA00B2686EB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The Onshore Fund (Icahn Partners LP) and the Offshore Master Funds are collectively referred to as the &#8220;Investment Funds".  The &#8220;Offshore Master Funds&#8221; consist of (i) Icahn Partners Master Fund LP, or Master Fund I, (ii) Icahn Partners Master Fund II LP, or Master Fund II and (iii) Icahn Partners Master Fund III LP, or Master Fund III.</link:label>
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    <link:label id="lab_iep_CvrRefiningLpMember_39631F798CAF2C6366242FA00B26123A_terseLabel_en-US" xlink:label="lab_iep_CvrRefiningLpMember_39631F798CAF2C6366242FA00B26123A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Refining</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_39631F798CAF2C6366242FA00B26123A_label_en-US" xlink:label="lab_iep_CvrRefiningLpMember_39631F798CAF2C6366242FA00B26123A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
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    <link:loc xlink:href="iep-20190630.xsd#iep_CvrRefiningLpMember" xlink:label="loc_iep_CvrRefiningLpMember_39631F798CAF2C6366242FA00B26123A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrRefiningLpMember_39631F798CAF2C6366242FA00B26123A" xlink:to="lab_iep_CvrRefiningLpMember_39631F798CAF2C6366242FA00B26123A" xlink:type="arc" />
    <link:label id="lab_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6_terseLabel_en-US" xlink:label="lab_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Energy</link:label>
    <link:label id="lab_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6_label_en-US" xlink:label="lab_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6" 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_DF11A2A01CA4C17F2DB12FA00B2680F6_documentation_en-US" xlink:label="lab_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6" 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-20190630.xsd#iep_CvrEnergyIncMember" xlink:label="loc_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6" xlink:to="lab_iep_CvrEnergyIncMember_DF11A2A01CA4C17F2DB12FA00B2680F6" xlink:type="arc" />
    <link:label id="lab_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C_terseLabel_en-US" xlink:label="lab_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ferrous Resources</link:label>
    <link:label id="lab_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C_label_en-US" xlink:label="lab_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Ferrous Resources [Member]</link:label>
    <link:label id="lab_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C_documentation_en-US" xlink:label="lab_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Ferrous Resources [Member]</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_FerrousResourcesMember" xlink:label="loc_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C" xlink:to="lab_iep_FerrousResourcesMember_688CD537F5FDDE87170A2FA00B26122C" xlink:type="arc" />
    <link:label id="lab_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839_terseLabel_en-US" xlink:label="lab_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Viskase</link:label>
    <link:label id="lab_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839_label_en-US" xlink:label="lab_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Viskase [Member]</link:label>
    <link:label id="lab_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839_documentation_en-US" xlink:label="lab_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Viskase [Member]</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_ViskaseMember" xlink:label="loc_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839" xlink:to="lab_iep_ViskaseMember_449C28A20B4F9AB43BB02FA00B268839" xlink:type="arc" />
    <link:label id="lab_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E_terseLabel_en-US" xlink:label="lab_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ARL [Member]</link:label>
    <link:label id="lab_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E_label_en-US" xlink:label="lab_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ARL [Member]</link:label>
    <link:label id="lab_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E_documentation_en-US" xlink:label="lab_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ARL [Member]</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_ArlMember" xlink:label="loc_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E" xlink:to="lab_iep_ArlMember_A2F6B68451AB7BD893792FA00B26C31E" xlink:type="arc" />
    <link:label id="lab_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B_terseLabel_en-US" xlink:label="lab_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Description of Business [Line Items]</link:label>
    <link:label id="lab_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B_label_en-US" xlink:label="lab_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Description of Business [Line Items]</link:label>
    <link:label id="lab_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B_documentation_en-US" xlink:label="lab_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">[Line Items] for Description of Business</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_DescriptionofBusinessLineItems" xlink:label="loc_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B" xlink:to="lab_iep_DescriptionofBusinessLineItems_C8E9953704AEAAA75CDC2FA00B26487B" xlink:type="arc" />
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_FA3D6D98976353EA65A32FA00B26DF80_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_FA3D6D98976353EA65A32FA00B26DF80" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">General partner ownership percentage in Icahn Enterprises</link:label>
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_FA3D6D98976353EA65A32FA00B26DF80_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_FA3D6D98976353EA65A32FA00B26DF80" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_FA3D6D98976353EA65A32FA00B26DF80" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_FA3D6D98976353EA65A32FA00B26DF80" xlink:to="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_FA3D6D98976353EA65A32FA00B26DF80" xlink:type="arc" />
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A" 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>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Aggregate Ownership interest of Parent and Holding Company Subsidiaries</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Aggregate Ownership interest of Parent and Holding Company Subsidiaries</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A" xlink:to="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_D66295E34EA943E7E7512FA00B26DC0A" xlink:type="arc" />
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_7B7DCB8C1704BA0BD3612FA00B265B1F_verboseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_7B7DCB8C1704BA0BD3612FA00B265B1F" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest in Icahn Enterprises</link:label>
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_7B7DCB8C1704BA0BD3612FA00B265B1F_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_7B7DCB8C1704BA0BD3612FA00B265B1F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_7B7DCB8C1704BA0BD3612FA00B265B1F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_7B7DCB8C1704BA0BD3612FA00B265B1F" xlink:to="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_7B7DCB8C1704BA0BD3612FA00B265B1F" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of interest in subsidiary</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF" 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, Fair Value</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The fair value of investment held in the subsidiary investment funds by the limited liability company or limited partnership.</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF" xlink:to="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_47C6208CEB6D965DFE9F2FA00B261ECF" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_EC69F62EB91D5D7DA7F82FA00B26DE3F_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_EC69F62EB91D5D7DA7F82FA00B26DE3F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payments to acquire additional interest in subsidiaries</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_EC69F62EB91D5D7DA7F82FA00B26DE3F_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_EC69F62EB91D5D7DA7F82FA00B26DE3F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Additional Interest in Subsidiaries</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries" xlink:label="loc_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_EC69F62EB91D5D7DA7F82FA00B26DE3F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_EC69F62EB91D5D7DA7F82FA00B26DE3F" xlink:to="lab_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_EC69F62EB91D5D7DA7F82FA00B26DE3F" xlink:type="arc" />
    <link:label id="lab_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8_terseLabel_en-US" xlink:label="lab_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from subsidiary rights offering</link:label>
    <link:label id="lab_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8_label_en-US" xlink:label="lab_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds From Rights Offering</link:label>
    <link:label id="lab_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8_documentation_en-US" xlink:label="lab_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Proceeds From Rights Offering</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_ProceedsFromRightsOffering" xlink:label="loc_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8" xlink:to="lab_iep_ProceedsFromRightsOffering_B7FCF33693C10BE655682FA00B26DEB8" xlink:type="arc" />
    <link:label id="lab_iep_Contributiontosubsidiary_8046BC4731BCD5EDD7542FA00B26541B_terseLabel_en-US" xlink:label="lab_iep_Contributiontosubsidiary_8046BC4731BCD5EDD7542FA00B26541B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Contribution to subsidiary</link:label>
    <link:label id="lab_iep_Contributiontosubsidiary_8046BC4731BCD5EDD7542FA00B26541B_label_en-US" xlink:label="lab_iep_Contributiontosubsidiary_8046BC4731BCD5EDD7542FA00B26541B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Contribution to subsidiary</link:label>
    <link:label id="lab_iep_Contributiontosubsidiary_8046BC4731BCD5EDD7542FA00B26541B_documentation_en-US" xlink:label="lab_iep_Contributiontosubsidiary_8046BC4731BCD5EDD7542FA00B26541B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Contribution to subsidiary</link:label>
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    <link:label id="lab_us-gaap_LesseeLeaseDescriptionLineItems_887A395B866CA1DE636C2FA00AB9D4F4_terseLabel_en-US" xlink:label="lab_us-gaap_LesseeLeaseDescriptionLineItems_887A395B866CA1DE636C2FA00AB9D4F4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Lessee, Lease, Description [Line Items]</link:label>
    <link:label id="lab_us-gaap_LesseeLeaseDescriptionLineItems_887A395B866CA1DE636C2FA00AB9D4F4_label_en-US" xlink:label="lab_us-gaap_LesseeLeaseDescriptionLineItems_887A395B866CA1DE636C2FA00AB9D4F4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Lessee, Lease, Description [Line Items]</link:label>
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    <link:label id="lab_us-gaap_LesseeOperatingLeaseTermOfContract_11B541887D2610CD42942FA00AB99F66_terseLabel_en-US" xlink:label="lab_us-gaap_LesseeOperatingLeaseTermOfContract_11B541887D2610CD42942FA00AB99F66" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Operating lease weighted average lease term, lessee</link:label>
    <link:label id="lab_us-gaap_LesseeOperatingLeaseTermOfContract_11B541887D2610CD42942FA00AB99F66_label_en-US" xlink:label="lab_us-gaap_LesseeOperatingLeaseTermOfContract_11B541887D2610CD42942FA00AB99F66" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Lessee, Operating Lease, Term of Contract</link:label>
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    <link:label id="lab_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_5A3D6FC259E02E4064062FA00AB95C9A_label_en-US" xlink:label="lab_us-gaap_OperatingLeaseWeightedAverageDiscountRatePercent_5A3D6FC259E02E4064062FA00AB95C9A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Lease, Weighted Average Discount Rate, Percent</link:label>
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    <link:label id="lab_us-gaap_OperatingLeaseExpense_3042D857D4127898A4722FA00AB9620D_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeaseExpense_3042D857D4127898A4722FA00AB9620D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Operating lease expense</link:label>
    <link:label id="lab_us-gaap_OperatingLeaseExpense_3042D857D4127898A4722FA00AB9620D_label_en-US" xlink:label="lab_us-gaap_OperatingLeaseExpense_3042D857D4127898A4722FA00AB9620D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Lease, Expense</link:label>
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    <link:label id="lab_us-gaap_FinanceLeaseRightOfUseAssetAmortization_40778AE652842822EA262FA00AB9FDBD_terseLabel_en-US" xlink:label="lab_us-gaap_FinanceLeaseRightOfUseAssetAmortization_40778AE652842822EA262FA00AB9FDBD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amortization of financing lease right-of-use assets</link:label>
    <link:label id="lab_us-gaap_FinanceLeaseRightOfUseAssetAmortization_40778AE652842822EA262FA00AB9FDBD_label_en-US" xlink:label="lab_us-gaap_FinanceLeaseRightOfUseAssetAmortization_40778AE652842822EA262FA00AB9FDBD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finance Lease, Right-of-Use Asset, Amortization</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_FinanceLeaseRightOfUseAssetAmortization" xlink:label="loc_us-gaap_FinanceLeaseRightOfUseAssetAmortization_40778AE652842822EA262FA00AB9FDBD" xlink:type="locator" />
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    <link:label id="lab_us-gaap_FinanceLeaseInterestExpense_8FEF24F22F81136BB53B2FA00AB9860A_terseLabel_en-US" xlink:label="lab_us-gaap_FinanceLeaseInterestExpense_8FEF24F22F81136BB53B2FA00AB9860A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest expense on financing lease liabilities</link:label>
    <link:label id="lab_us-gaap_FinanceLeaseInterestExpense_8FEF24F22F81136BB53B2FA00AB9860A_label_en-US" xlink:label="lab_us-gaap_FinanceLeaseInterestExpense_8FEF24F22F81136BB53B2FA00AB9860A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finance Lease, Interest Expense</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_FinanceLeaseInterestExpense" xlink:label="loc_us-gaap_FinanceLeaseInterestExpense_8FEF24F22F81136BB53B2FA00AB9860A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_7C9C627A82E93A32E0C72FA00AB9C263_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_7C9C627A82E93A32E0C72FA00AB9C263" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Operating lease rental revenue</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_7C9C627A82E93A32E0C72FA00AB9C263_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesIncomeStatementLeaseRevenue_7C9C627A82E93A32E0C72FA00AB9C263" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Income Statement, Lease Revenue</link:label>
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    <link:label id="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_40AAF9CA43F307A64C6B2FA00AB9D1D9_terseLabel_en-US" xlink:label="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_40AAF9CA43F307A64C6B2FA00AB9D1D9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Operating lease minimum lease payments to be received in remainder of 2019</link:label>
    <link:label id="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_40AAF9CA43F307A64C6B2FA00AB9D1D9_label_en-US" xlink:label="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_40AAF9CA43F307A64C6B2FA00AB9D1D9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Lessor, Operating Lease, Payments to be Received, Remainder of Fiscal Year</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedRemainderOfFiscalYear_40AAF9CA43F307A64C6B2FA00AB9D1D9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_C4067B52C22B87EC0A802FA00AB90C79_terseLabel_en-US" xlink:label="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_C4067B52C22B87EC0A802FA00AB90C79" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Operating lease minimum lease payments to be received in 2020</link:label>
    <link:label id="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_C4067B52C22B87EC0A802FA00AB90C79_label_en-US" xlink:label="lab_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_C4067B52C22B87EC0A802FA00AB90C79" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Lessor, Operating Lease, Payments to be Received, Two Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears" xlink:label="loc_us-gaap_LessorOperatingLeasePaymentsToBeReceivedTwoYears_C4067B52C22B87EC0A802FA00AB90C79" xlink:type="locator" />
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    <link:label id="lab_iep_Lessoroperatingleasespaymentstobereceivedafteryeartwo_FC24BCD5F2241069442E2FA00AB9D6FD_terseLabel_en-US" xlink:label="lab_iep_Lessoroperatingleasespaymentstobereceivedafteryeartwo_FC24BCD5F2241069442E2FA00AB9D6FD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Operating lease minimum lease payments to be received after 2020</link:label>
    <link:label id="lab_iep_Lessoroperatingleasespaymentstobereceivedafteryeartwo_FC24BCD5F2241069442E2FA00AB9D6FD_label_en-US" xlink:label="lab_iep_Lessoroperatingleasespaymentstobereceivedafteryeartwo_FC24BCD5F2241069442E2FA00AB9D6FD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Lessor, operating leases, payments to be received, after year two</link:label>
    <link:label id="lab_iep_Lessoroperatingleasespaymentstobereceivedafteryeartwo_FC24BCD5F2241069442E2FA00AB9D6FD_documentation_en-US" xlink:label="lab_iep_Lessoroperatingleasespaymentstobereceivedafteryeartwo_FC24BCD5F2241069442E2FA00AB9D6FD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Amount of lease payments to be received by lessor after second fiscal year following latest statement of financial position date for operating lease.</link:label>
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    <link:label id="lab_iep_CommoditycontractsnotconsideredprobableofsettlementMember_1DD70529E8F6BB49079D2FED420A72BE_terseLabel_en-US" xlink:label="lab_iep_CommoditycontractsnotconsideredprobableofsettlementMember_1DD70529E8F6BB49079D2FED420A72BE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Commodity contracts not considered probable of settlement [Member]</link:label>
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    <link:label id="lab_iep_CommoditycontractsnotconsideredprobableofsettlementMember_1DD70529E8F6BB49079D2FED420A72BE_documentation_en-US" xlink:label="lab_iep_CommoditycontractsnotconsideredprobableofsettlementMember_1DD70529E8F6BB49079D2FED420A72BE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Commodity contracts not considered probable of settlement</link:label>
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    <link:label id="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_99F26FF440DAF1F5906C2FED420CD373_terseLabel_en-US" xlink:label="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_99F26FF440DAF1F5906C2FED420CD373" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value derivative instruments with credit risk related contingent features in a liability position</link:label>
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_344CB4C21D2A740487072E7CFB7A2ACF_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_344CB4C21D2A740487072E7CFB7A2ACF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities, Continuing Operations</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_344CB4C21D2A740487072E7CFB7A2ACF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_344CB4C21D2A740487072E7CFB7A2ACF" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_344CB4C21D2A740487072E7CFB7A2ACF" xlink:type="arc" />
    <link:label id="lab_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_8AE97249A677160475442E7CFB7A4C57_terseLabel_en-US" xlink:label="lab_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_8AE97249A677160475442E7CFB7A4C57" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net cash provided by operating activities from discontinued operations</link:label>
    <link:label id="lab_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_8AE97249A677160475442E7CFB7A4C57_label_en-US" xlink:label="lab_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_8AE97249A677160475442E7CFB7A4C57" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash Provided by (Used in) Operating Activities, Discontinued Operations</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_8AE97249A677160475442E7CFB7A4C57" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_8AE97249A677160475442E7CFB7A4C57" xlink:to="lab_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_8AE97249A677160475442E7CFB7A4C57" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_662371C0DFD4129CAF8C2E7CFB7A32CC_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_662371C0DFD4129CAF8C2E7CFB7A32CC" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash used in operating activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_662371C0DFD4129CAF8C2E7CFB7A32CC_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_662371C0DFD4129CAF8C2E7CFB7A32CC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_662371C0DFD4129CAF8C2E7CFB7A32CC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_662371C0DFD4129CAF8C2E7CFB7A32CC" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_662371C0DFD4129CAF8C2E7CFB7A32CC" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_02FD682226847663A0E62E7CFB7A0F66_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_02FD682226847663A0E62E7CFB7A0F66" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from investing activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_02FD682226847663A0E62E7CFB7A0F66_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_02FD682226847663A0E62E7CFB7A0F66" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_02FD682226847663A0E62E7CFB7A0F66" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_02FD682226847663A0E62E7CFB7A0F66" xlink:to="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_02FD682226847663A0E62E7CFB7A0F66" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_900C82F3EB7FFB8EF8CA2E7CFB7A82CD_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_900C82F3EB7FFB8EF8CA2E7CFB7A82CD" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_900C82F3EB7FFB8EF8CA2E7CFB7A82CD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_900C82F3EB7FFB8EF8CA2E7CFB7A82CD" xlink:to="lab_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_900C82F3EB7FFB8EF8CA2E7CFB7A82CD" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_EAEBD560C4D0735E76BB2E7CFB7A6A7E_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_EAEBD560C4D0735E76BB2E7CFB7A6A7E" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Acquisition of businesses, net of cash acquired</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_EAEBD560C4D0735E76BB2E7CFB7A6A7E_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_EAEBD560C4D0735E76BB2E7CFB7A6A7E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Businesses, Net of Cash Acquired</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_EAEBD560C4D0735E76BB2E7CFB7A6A7E" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_PaymentsToAcquireInvestments" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments_8433415D1DCCF587FA982E7CFB7A1BE8" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_EAF70A7FE8EAB2CA04742E7CFB7A1A93" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_309ADF28A0EACB40462B2E7CFB7AA1D5_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_309ADF28A0EACB40462B2E7CFB7AA1D5" 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>
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_0B8F63062B1F4ADE46E02E7CFB7A5046_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_0B8F63062B1F4ADE46E02E7CFB7A5046" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from financing activities:</link:label>
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    <link:label id="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_146CE414EF4AD943AA0C2E7CFB8AF2CC_periodStartLabel_en-US" xlink:label="lab_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_146CE414EF4AD943AA0C2E7CFB8AF2CC" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:type="resource" xml:lang="en-US">Cash and cash equivalents and restricted cash and restricted cash equivalents, beginning of period</link:label>
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    <link:label id="lab_us-gaap_LesseeOperatingLeasesTextBlock_61AECA4AE2D64C68C0A0E1F7E97F2C8D_terseLabel_en-US" xlink:label="lab_us-gaap_LesseeOperatingLeasesTextBlock_61AECA4AE2D64C68C0A0E1F7E97F2C8D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Leases</link:label>
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    <link:label id="lab_us-gaap_RevenuesAbstract_6144635433FE9F5DB7AE2E7BF526A3EA_label_en-US" xlink:label="lab_us-gaap_RevenuesAbstract_6144635433FE9F5DB7AE2E7BF526A3EA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Revenues [Abstract]</link:label>
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    <link:label id="lab_iep_Netsales_3F5053761D6F5F655BF62E7BF52A56A9_terseLabel_en-US" xlink:label="lab_iep_Netsales_3F5053761D6F5F655BF62E7BF52A56A9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net sales</link:label>
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    <link:label id="lab_iep_Otheroperatingrevenue_C3D7C39389AAFE41A5792E7BF52B1E5F_terseLabel_en-US" xlink:label="lab_iep_Otheroperatingrevenue_C3D7C39389AAFE41A5792E7BF52B1E5F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other revenues from operations</link:label>
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    <link:loc xlink:href="iep-20190630.xsd#iep_Otheroperatingrevenue" xlink:label="loc_iep_Otheroperatingrevenue_C3D7C39389AAFE41A5792E7BF52B1E5F" xlink:type="locator" />
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    <link:label id="lab_iep_A2024NotesMember_81216D3ACAADBEC1A5D9489542D66C34_terseLabel_en-US" xlink:label="lab_iep_A2024NotesMember_81216D3ACAADBEC1A5D9489542D66C34" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.750% senior unsecured notes due 2024</link:label>
    <link:label id="lab_iep_A2024NotesMember_81216D3ACAADBEC1A5D9489542D66C34_label_en-US" xlink:label="lab_iep_A2024NotesMember_81216D3ACAADBEC1A5D9489542D66C34" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2024 Notes [Member]</link:label>
    <link:label id="lab_iep_A2024NotesMember_81216D3ACAADBEC1A5D9489542D66C34_documentation_en-US" xlink:label="lab_iep_A2024NotesMember_81216D3ACAADBEC1A5D9489542D66C34" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2024 Notes</link:label>
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    <link:label id="lab_iep_A2025NotesMember_CE31B7239CACE9F3B6EF489542D6EAFA_label_en-US" xlink:label="lab_iep_A2025NotesMember_CE31B7239CACE9F3B6EF489542D6EAFA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2025 Notes [Member]</link:label>
    <link:label id="lab_iep_A2025NotesMember_CE31B7239CACE9F3B6EF489542D6EAFA_documentation_en-US" xlink:label="lab_iep_A2025NotesMember_CE31B7239CACE9F3B6EF489542D6EAFA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2025 Notes</link:label>
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    <link:label id="lab_iep_ReportingSegmentsMember_B5849EADA031CEA4D863489542D6BEC6_documentation_en-US" xlink:label="lab_iep_ReportingSegmentsMember_B5849EADA031CEA4D863489542D6BEC6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Reporting Segments</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_ReportingSegmentsMember" xlink:label="loc_iep_ReportingSegmentsMember_B5849EADA031CEA4D863489542D6BEC6" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_91396B2811FD894E2C04489542D65365" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DebtInstrumentFaceAmount_DD5A0037CA99496822E8489542D6FA04_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentFaceAmount_DD5A0037CA99496822E8489542D6FA04" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Face value of debit issued</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaap_DebtInstrumentFaceAmount_DD5A0037CA99496822E8489542D6FA04" xlink:type="locator" />
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    <link:label id="lab_dei_Security12bTitle_B5E554D7C26FB730F2B544C1A03A7F23_terseLabel_en-US" xlink:label="lab_dei_Security12bTitle_B5E554D7C26FB730F2B544C1A03A7F23" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Title of 12(b) Security</link:label>
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    <link:label id="lab_invest_InvestmentSectorAxis_6CA2A3E6B0C76B7CA8321ADD5B4B338A_terseLabel_en-US" xlink:label="lab_invest_InvestmentSectorAxis_6CA2A3E6B0C76B7CA8321ADD5B4B338A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Sector [Axis]</link:label>
    <link:label id="lab_invest_InvestmentSectorAxis_6CA2A3E6B0C76B7CA8321ADD5B4B338A_label_en-US" xlink:label="lab_invest_InvestmentSectorAxis_6CA2A3E6B0C76B7CA8321ADD5B4B338A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Sector [Axis]</link:label>
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    <link:label id="lab_invest_InvestmentSectorDomain_B9B35752A7127E0A9E271ADD5B4B36B7_terseLabel_en-US" xlink:label="lab_invest_InvestmentSectorDomain_B9B35752A7127E0A9E271ADD5B4B36B7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Sector [Domain]</link:label>
    <link:label id="lab_invest_InvestmentSectorDomain_B9B35752A7127E0A9E271ADD5B4B36B7_label_en-US" xlink:label="lab_invest_InvestmentSectorDomain_B9B35752A7127E0A9E271ADD5B4B36B7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Sector [Domain]</link:label>
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    <link:label id="lab_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5_terseLabel_en-US" xlink:label="lab_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Basic materials</link:label>
    <link:label id="lab_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5_label_en-US" xlink:label="lab_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Basic Materials [Member]</link:label>
    <link:label id="lab_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5_documentation_en-US" xlink:label="lab_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Basic Materials [Member]</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_BasicMaterialsMember" xlink:label="loc_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5" xlink:to="lab_iep_BasicMaterialsMember_C1BD876102109A971AD21ADD5B4B97F5" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerNonCyclicalMember_1732DFF0790505F95C7C1ADD5B4C25E3_terseLabel_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_1732DFF0790505F95C7C1ADD5B4C25E3" 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_1732DFF0790505F95C7C1ADD5B4C25E3_label_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_1732DFF0790505F95C7C1ADD5B4C25E3" 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_1732DFF0790505F95C7C1ADD5B4C25E3_documentation_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_1732DFF0790505F95C7C1ADD5B4C25E3" 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-20190630.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_1732DFF0790505F95C7C1ADD5B4C25E3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerNonCyclicalMember_1732DFF0790505F95C7C1ADD5B4C25E3" xlink:to="lab_iep_ConsumerNonCyclicalMember_1732DFF0790505F95C7C1ADD5B4C25E3" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerCyclicalMember_C63313EBA3398C7C25B11ADD5B4CB213_terseLabel_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_C63313EBA3398C7C25B11ADD5B4CB213" 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_C63313EBA3398C7C25B11ADD5B4CB213_label_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_C63313EBA3398C7C25B11ADD5B4CB213" 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_C63313EBA3398C7C25B11ADD5B4CB213_documentation_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_C63313EBA3398C7C25B11ADD5B4CB213" 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-20190630.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_C63313EBA3398C7C25B11ADD5B4CB213" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerCyclicalMember_C63313EBA3398C7C25B11ADD5B4CB213" xlink:to="lab_iep_ConsumerCyclicalMember_C63313EBA3398C7C25B11ADD5B4CB213" xlink:type="arc" />
    <link:label id="lab_iep_EnergySectorMember_463F39168494D6880FC21ADD5B4C5403_terseLabel_en-US" xlink:label="lab_iep_EnergySectorMember_463F39168494D6880FC21ADD5B4C5403" 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_463F39168494D6880FC21ADD5B4C5403_label_en-US" xlink:label="lab_iep_EnergySectorMember_463F39168494D6880FC21ADD5B4C5403" 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_463F39168494D6880FC21ADD5B4C5403_documentation_en-US" xlink:label="lab_iep_EnergySectorMember_463F39168494D6880FC21ADD5B4C5403" 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-20190630.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_463F39168494D6880FC21ADD5B4C5403" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySectorMember_463F39168494D6880FC21ADD5B4C5403" xlink:to="lab_iep_EnergySectorMember_463F39168494D6880FC21ADD5B4C5403" xlink:type="arc" />
    <link:label id="lab_iep_FinancialMember_25DD782DDD89B0BDD0961ADD5B4D8B5D_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_25DD782DDD89B0BDD0961ADD5B4D8B5D" 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_25DD782DDD89B0BDD0961ADD5B4D8B5D_label_en-US" xlink:label="lab_iep_FinancialMember_25DD782DDD89B0BDD0961ADD5B4D8B5D" 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_25DD782DDD89B0BDD0961ADD5B4D8B5D_documentation_en-US" xlink:label="lab_iep_FinancialMember_25DD782DDD89B0BDD0961ADD5B4D8B5D" 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-20190630.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_25DD782DDD89B0BDD0961ADD5B4D8B5D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FinancialMember_25DD782DDD89B0BDD0961ADD5B4D8B5D" xlink:to="lab_iep_FinancialMember_25DD782DDD89B0BDD0961ADD5B4D8B5D" xlink:type="arc" />
    <link:label id="lab_iep_TechnologyMember_863B6CCA8F3C8D5028E91ADD5B4DA3C8_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_863B6CCA8F3C8D5028E91ADD5B4DA3C8" 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_863B6CCA8F3C8D5028E91ADD5B4DA3C8_label_en-US" xlink:label="lab_iep_TechnologyMember_863B6CCA8F3C8D5028E91ADD5B4DA3C8" 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_863B6CCA8F3C8D5028E91ADD5B4DA3C8_documentation_en-US" xlink:label="lab_iep_TechnologyMember_863B6CCA8F3C8D5028E91ADD5B4DA3C8" 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-20190630.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_863B6CCA8F3C8D5028E91ADD5B4DA3C8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TechnologyMember_863B6CCA8F3C8D5028E91ADD5B4DA3C8" xlink:to="lab_iep_TechnologyMember_863B6CCA8F3C8D5028E91ADD5B4DA3C8" xlink:type="arc" />
    <link:label id="lab_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A_terseLabel_en-US" xlink:label="lab_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other</link:label>
    <link:label id="lab_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A_label_en-US" xlink:label="lab_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other [Member]</link:label>
    <link:label id="lab_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A_documentation_en-US" xlink:label="lab_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Other</link:label>
    <link:loc xlink:href="iep-20190630.xsd#iep_OtherMember" xlink:label="loc_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A" xlink:to="lab_iep_OtherMember_F4BA55AFF0FCE52FBEC11ADD5B4D989A" xlink:type="arc" />
    <link:label id="lab_us-gaap_InvestmentTypeAxis_E020C806EAD9AE6B70DA1ADD5B4DB214_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentTypeAxis_E020C806EAD9AE6B70DA1ADD5B4DB214" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Type [Axis]</link:label>
    <link:label id="lab_us-gaap_InvestmentTypeAxis_E020C806EAD9AE6B70DA1ADD5B4DB214_label_en-US" xlink:label="lab_us-gaap_InvestmentTypeAxis_E020C806EAD9AE6B70DA1ADD5B4DB214" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InvestmentTypeAxis" xlink:label="loc_us-gaap_InvestmentTypeAxis_E020C806EAD9AE6B70DA1ADD5B4DB214" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentTypeAxis_E020C806EAD9AE6B70DA1ADD5B4DB214" xlink:to="lab_us-gaap_InvestmentTypeAxis_E020C806EAD9AE6B70DA1ADD5B4DB214" xlink:type="arc" />
    <link:label id="lab_us-gaap_InvestmentTypeCategorizationMember_C246340AA4361B5EE5661ADD5B4D5B44_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentTypeCategorizationMember_C246340AA4361B5EE5661ADD5B4D5B44" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments [Domain]</link:label>
    <link:label id="lab_us-gaap_InvestmentTypeCategorizationMember_C246340AA4361B5EE5661ADD5B4D5B44_label_en-US" xlink:label="lab_us-gaap_InvestmentTypeCategorizationMember_C246340AA4361B5EE5661ADD5B4D5B44" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investments [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_C246340AA4361B5EE5661ADD5B4D5B44" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_C246340AA4361B5EE5661ADD5B4D5B44" xlink:to="lab_us-gaap_InvestmentTypeCategorizationMember_C246340AA4361B5EE5661ADD5B4D5B44" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquitySecuritiesMember_B26970D460FF8CC5BB301ADD5B4E094C_terseLabel_en-US" xlink:label="lab_us-gaap_EquitySecuritiesMember_B26970D460FF8CC5BB301ADD5B4E094C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity securities:</link:label>
    <link:label id="lab_us-gaap_EquitySecuritiesMember_B26970D460FF8CC5BB301ADD5B4E094C_label_en-US" xlink:label="lab_us-gaap_EquitySecuritiesMember_B26970D460FF8CC5BB301ADD5B4E094C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Securities [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_EquitySecuritiesMember" xlink:label="loc_us-gaap_EquitySecuritiesMember_B26970D460FF8CC5BB301ADD5B4E094C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquitySecuritiesMember_B26970D460FF8CC5BB301ADD5B4E094C" xlink:to="lab_us-gaap_EquitySecuritiesMember_B26970D460FF8CC5BB301ADD5B4E094C" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtSecuritiesMember_EFEE8E1F38065F3A3AF31ADD5B4ECD21_terseLabel_en-US" xlink:label="lab_us-gaap_DebtSecuritiesMember_EFEE8E1F38065F3A3AF31ADD5B4ECD21" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Corporate debt securities</link:label>
    <link:label id="lab_us-gaap_DebtSecuritiesMember_EFEE8E1F38065F3A3AF31ADD5B4ECD21_label_en-US" xlink:label="lab_us-gaap_DebtSecuritiesMember_EFEE8E1F38065F3A3AF31ADD5B4ECD21" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Securities [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2018/elts/us-gaap-2018-01-31.xsd#us-gaap_DebtSecuritiesMember" xlink:label="loc_us-gaap_DebtSecuritiesMember_EFEE8E1F38065F3A3AF31ADD5B4ECD21" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_8F240D774F105CD847CDE1F7E796A621_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_LesseeOperatingLeaseLiabilityUndiscountedExcessAmount_8F240D774F105CD847CDE1F7E796A621" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Less: imputed interest</link:label>
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