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    <link:label id="lab_iep_IcahnEnterprisesGPMember_55E43A5E2D79E10A133019B372188BD1_terseLabel_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_55E43A5E2D79E10A133019B372188BD1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P. [Member]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentAxis_EA88B57D2A10C9692C9219B37219CAEC_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentAxis_EA88B57D2A10C9692C9219B37219CAEC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument [Axis]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentNameDomain_27421903310C2E427B0119B372196126_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentNameDomain_27421903310C2E427B0119B372196126" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Name [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_27421903310C2E427B0119B372196126" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_27421903310C2E427B0119B372196126" xlink:to="lab_us-gaap_DebtInstrumentNameDomain_27421903310C2E427B0119B372196126" xlink:type="arc" />
    <link:label id="lab_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509_terseLabel_en-US" xlink:label="lab_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">5.875% senior unsecured notes due 2022 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509_label_en-US" xlink:label="lab_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
    <link:label id="lab_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509_documentation_en-US" xlink:label="lab_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_A2022NotesMember" xlink:label="loc_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509" xlink:to="lab_iep_A2022NotesMember_0E1B7EE001EDB86E97BE19B37219E509" xlink:type="arc" />
    <link:label id="lab_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935_terseLabel_en-US" xlink:label="lab_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">3.50% senior unsecured notes due 2017 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935_label_en-US" xlink:label="lab_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2017 Notes [Member]</link:label>
    <link:label id="lab_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935_documentation_en-US" xlink:label="lab_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2017 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_A2017NotesMember" xlink:label="loc_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935" xlink:to="lab_iep_A2017NotesMember_95179CE4FAA1882FDD3319B37219A935" xlink:type="arc" />
    <link:label id="lab_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF_terseLabel_en-US" xlink:label="lab_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.00% senior unsecured notes due 2020 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF_label_en-US" xlink:label="lab_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2020 Notes [Member]</link:label>
    <link:label id="lab_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF_documentation_en-US" xlink:label="lab_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2020 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_A2020NotesMember" xlink:label="loc_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF" xlink:to="lab_iep_A2020NotesMember_6D1308C87A2F72A2A68E19B372190BDF" xlink:type="arc" />
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    <link:loc xlink:href="iep-20151231.xsd#iep_A2019NotesMember" xlink:label="loc_iep_A2019NotesMember_33E9C2736C434E59176919B37219E86E" xlink:type="locator" />
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    <link:label id="lab_iep_AgreementswithACFMember_E06AD417527097EAF3311AB128D41C19_terseLabel_en-US" xlink:label="lab_iep_AgreementswithACFMember_E06AD417527097EAF3311AB128D41C19" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Agreements with ACF [Member]</link:label>
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    <link:label id="lab_iep_PurchaseofrailcarsMember_1EFBDEBE2C927B9A04561AB128D4AB31_terseLabel_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_1EFBDEBE2C927B9A04561AB128D4AB31" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase of railcars [Member]</link:label>
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    <link:label id="lab_iep_PrincipalOwnersAndAffiliatesMember_040EBCCC5CCD3705AF0B1AB128D4CDDC_terseLabel_en-US" xlink:label="lab_iep_PrincipalOwnersAndAffiliatesMember_040EBCCC5CCD3705AF0B1AB128D4CDDC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Principal Owners and Affiliates [Member]</link:label>
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    <link:label id="lab_iep_PrincipalOwnersAndAffiliatesMember_040EBCCC5CCD3705AF0B1AB128D4CDDC_documentation_en-US" xlink:label="lab_iep_PrincipalOwnersAndAffiliatesMember_040EBCCC5CCD3705AF0B1AB128D4CDDC" 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_IcahnCapitalMember_472165EB3DF2791C2CD11AB128D4B539_terseLabel_en-US" xlink:label="lab_iep_IcahnCapitalMember_472165EB3DF2791C2CD11AB128D4B539" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Icahn Capital [Member]</link:label>
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    <link:label id="lab_iep_LandleaseMember_3DBBFDD27000DF9687531ADAFE00325C_terseLabel_en-US" xlink:label="lab_iep_LandleaseMember_3DBBFDD27000DF9687531ADAFE00325C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Land lease [Member]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0FAA12AF965B30944A011B37DE832DC3" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_C9EEA4C21415A55B89A41B37DE830154_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_C9EEA4C21415A55B89A41B37DE830154" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash (used in) provided by operating activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_C9EEA4C21415A55B89A41B37DE830154_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_C9EEA4C21415A55B89A41B37DE830154" 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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_C9EEA4C21415A55B89A41B37DE830154" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_C9EEA4C21415A55B89A41B37DE830154" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_C9EEA4C21415A55B89A41B37DE830154" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_AAF52439EB207AD8668D1B37DE83DA66_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_AAF52439EB207AD8668D1B37DE83DA66" 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_AAF52439EB207AD8668D1B37DE83DA66_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_AAF52439EB207AD8668D1B37DE83DA66" 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_EC82DD62AF35E3DE89B61B37DE83DCAD_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_EC82DD62AF35E3DE89B61B37DE83DCAD" 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/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_EC82DD62AF35E3DE89B61B37DE83DCAD" xlink:type="locator" />
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    <link:label id="lab_iep_Numberofindependentwholesalersinnetwork_55605439FE1DDBBBD4DC2DDBD6408F10_documentation_en-US" xlink:label="lab_iep_Numberofindependentwholesalersinnetwork_55605439FE1DDBBBD4DC2DDBD6408F10" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of independent wholesalers in network</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesGross_8FEBF5264661262D8DDD2DDBD640EC6D_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesGross_8FEBF5264661262D8DDD2DDBD640EC6D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payments to Acquire Businesses, Gross</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesGross_8FEBF5264661262D8DDD2DDBD640EC6D_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesGross_8FEBF5264661262D8DDD2DDBD640EC6D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Businesses, Gross</link:label>
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    <link:label id="lab_us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination_62595ED417CF91A7CC802DDBD640B302_label_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination_62595ED417CF91A7CC802DDBD640B302" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest, Increase from Business Combination</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination" xlink:label="loc_us-gaap_NoncontrollingInterestIncreaseFromBusinessCombination_62595ED417CF91A7CC802DDBD640B302" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount_1010D3F4134D79C573542DDBD6408389_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount_1010D3F4134D79C573542DDBD6408389" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Combination, Bargain Purchase, Gain Recognized, Amount</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount_1010D3F4134D79C573542DDBD6408389_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount_1010D3F4134D79C573542DDBD6408389" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Bargain Purchase, Gain Recognized, Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount" xlink:label="loc_us-gaap_BusinessCombinationBargainPurchaseGainRecognizedAmount_1010D3F4134D79C573542DDBD6408389" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_4F60C82668E04490D0FC2DDBD640A0E9_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_4F60C82668E04490D0FC2DDBD640A0E9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Combination, Consideration Transferred, Including Equity Interest in Acquiree Held Prior to Combination</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_4F60C82668E04490D0FC2DDBD640A0E9_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_4F60C82668E04490D0FC2DDBD640A0E9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Consideration Transferred, Including Equity Interest in Acquiree Held Prior to Combination</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferredIncludingEquityInterestInAcquireeHeldPriorToCombination1_4F60C82668E04490D0FC2DDBD640A0E9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_A50D06489E45538E053A2DDBD64061AF_terseLabel_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_A50D06489E45538E053A2DDBD64061AF" 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_A50D06489E45538E053A2DDBD64061AF_label_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_A50D06489E45538E053A2DDBD64061AF" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InterestsContinuedToBeHeldByTransferorFairValue" xlink:label="loc_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_A50D06489E45538E053A2DDBD64061AF" xlink:type="locator" />
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    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_25CA74CA475779971C5D2DDBD640BB88_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_25CA74CA475779971C5D2DDBD640BB88" 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>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_25CA74CA475779971C5D2DDBD640BB88_label_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_25CA74CA475779971C5D2DDBD640BB88" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gross accounts receivable factored, qualifying as sales</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_25CA74CA475779971C5D2DDBD640BB88_documentation_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_25CA74CA475779971C5D2DDBD640BB88" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gross accounts receivable under factoring facilities qualify as sales.</link:label>
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    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_724A86049E5BDFE3D5C02DDBD6401431_terseLabel_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_724A86049E5BDFE3D5C02DDBD6401431" 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_27C2C5367A52EF50BD162DDBD6409945_terseLabel_en-US" xlink:label="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_27C2C5367A52EF50BD162DDBD6409945" 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>
    <link:label id="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_27C2C5367A52EF50BD162DDBD6409945_label_en-US" xlink:label="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_27C2C5367A52EF50BD162DDBD6409945" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Securitization or Asset-backed Financing Arrangement, Financial Asset for which Transfer is Accounted as Sale, Gain (Loss) on Sale</link:label>
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    <link:label id="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_3B19BC5912825AEA36CD2DDBD6403F44_terseLabel_en-US" xlink:label="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_3B19BC5912825AEA36CD2DDBD6403F44" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum exposure associated with transferred receivables under factoring arrangements</link:label>
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    <link:label id="lab_us-gaap_RestructuringAndRelatedCostExpectedCost1_675EBF5350366ED167FD2DDBD640FEB4_terseLabel_en-US" xlink:label="lab_us-gaap_RestructuringAndRelatedCostExpectedCost1_675EBF5350366ED167FD2DDBD640FEB4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restructuring, expected cost</link:label>
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    <link:label id="lab_iep_ProceedsFromRightsOffering_7F0881B8E478284371262DDBD6401CF9_terseLabel_en-US" xlink:label="lab_iep_ProceedsFromRightsOffering_7F0881B8E478284371262DDBD6401CF9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from rights offering</link:label>
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    <link:label id="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_E3AA6BFEE384EDE822DE1B1265FCF8EA_terseLabel_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_E3AA6BFEE384EDE822DE1B1265FCF8EA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of residential units for future development</link:label>
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    <link:label id="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_CBFE293C5EA20EE398BF1B1265FC0C14_terseLabel_en-US" xlink:label="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_CBFE293C5EA20EE398BF1B1265FC0C14" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Real estate assets pledged to collateralize mortgages</link:label>
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_DF03B254E6E11F0D63BD1B1265FC2CF6_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_DF03B254E6E11F0D63BD1B1265FC2CF6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016</link:label>
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_7F8BD077BD0E7331C18A1B1265FC4F77_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_7F8BD077BD0E7331C18A1B1265FC4F77" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2017</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_7F8BD077BD0E7331C18A1B1265FC4F77_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_7F8BD077BD0E7331C18A1B1265FC4F77" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, in Three Years</link:label>
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D352468E2CE8B310DC8D1B1265FC9F4C_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D352468E2CE8B310DC8D1B1265FC9F4C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_D352468E2CE8B310DC8D1B1265FC9F4C" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_F7DFBA33F129682A9B901B1265FCC25B_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_F7DFBA33F129682A9B901B1265FCC25B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
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    <link:label id="lab_iep_DebtFacilityMember_02BCC74710C01C613ED31E2E92E8421F_label_en-US" xlink:label="lab_iep_DebtFacilityMember_02BCC74710C01C613ED31E2E92E8421F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Facility [Member]</link:label>
    <link:label id="lab_iep_DebtFacilityMember_02BCC74710C01C613ED31E2E92E8421F_documentation_en-US" xlink:label="lab_iep_DebtFacilityMember_02BCC74710C01C613ED31E2E92E8421F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Facility [Member]</link:label>
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    <link:label id="lab_iep_IEHAutoABLCreditFacilityMember_045CAD2DD8BE197B84911E2FB6474C4F_terseLabel_en-US" xlink:label="lab_iep_IEHAutoABLCreditFacilityMember_045CAD2DD8BE197B84911E2FB6474C4F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">IEH Auto ABL Credit Facility [Member]</link:label>
    <link:label id="lab_iep_IEHAutoABLCreditFacilityMember_045CAD2DD8BE197B84911E2FB6474C4F_label_en-US" xlink:label="lab_iep_IEHAutoABLCreditFacilityMember_045CAD2DD8BE197B84911E2FB6474C4F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">IEH Auto ABL Credit Facility [Member]</link:label>
    <link:label id="lab_iep_IEHAutoABLCreditFacilityMember_045CAD2DD8BE197B84911E2FB6474C4F_documentation_en-US" xlink:label="lab_iep_IEHAutoABLCreditFacilityMember_045CAD2DD8BE197B84911E2FB6474C4F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">IEH Auto ABL Credit Facility [Member]</link:label>
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    <link:label id="lab_iep_TrancheBLoanMember_3DC827768194736B17CC1E2E92E8AE01_terseLabel_en-US" xlink:label="lab_iep_TrancheBLoanMember_3DC827768194736B17CC1E2E92E8AE01" 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_TrancheCLoanMember_ECF8DC88E514C9B8A3BF1E2E92E8E326_terseLabel_en-US" xlink:label="lab_iep_TrancheCLoanMember_ECF8DC88E514C9B8A3BF1E2E92E8E326" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tranche C Loan [Member]</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_FF8484D62454DECF56CD1E2E92E8C0EB_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_FF8484D62454DECF56CD1E2E92E8C0EB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving credit facility, unused borrowing availability</link:label>
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    <link:label id="lab_iep_LineofCreditFacilityAggregatePrincipalAmountUponAcceleration_334B62BD80ADB944C7401E2E92E845D0_terseLabel_en-US" xlink:label="lab_iep_LineofCreditFacilityAggregatePrincipalAmountUponAcceleration_334B62BD80ADB944C7401E2E92E845D0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of Credit Facility Aggregate Principal Amount Upon Acceleration</link:label>
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    <link:label id="lab_iep_Additionalborrowingavailability_2C2C2F91D046EC92869C1E3CBD3FBB9F_terseLabel_en-US" xlink:label="lab_iep_Additionalborrowingavailability_2C2C2F91D046EC92869C1E3CBD3FBB9F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Additional borrowing availability</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding_69D40BF37DFD1EB46D591E3CBD6EFCB6_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityFairValueOfAmountOutstanding_69D40BF37DFD1EB46D591E3CBD6EFCB6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt</link:label>
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    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentAbstract_7ABD1EEDEB2728CFB7774BDC59A29356_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentAbstract_7ABD1EEDEB2728CFB7774BDC59A29356" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
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    <link:label id="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_6424F0B61D14C0BD877D14D065BA3E86_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalLeasesFutureMinimumPaymentsDueInThreeYears_6424F0B61D14C0BD877D14D065BA3E86" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_1B78F1E689A498F92EE34BDC5C508658_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_1B78F1E689A498F92EE34BDC5C508658" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_1B78F1E689A498F92EE34BDC5C508658" xlink:type="locator" />
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_0B1B201B4B9E599098084BDC5C50EB00_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_0B1B201B4B9E599098084BDC5C50EB00" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest in Icahn Enterprises (in units)</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_0B1B201B4B9E599098084BDC5C50EB00_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_0B1B201B4B9E599098084BDC5C50EB00" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest, Units</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_0B1B201B4B9E599098084BDC5C50EB00_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_0B1B201B4B9E599098084BDC5C50EB00" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest, Units</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_0B1B201B4B9E599098084BDC5C50EB00" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_3889C0A9EA69D58056784BDC5C50A0FD_verboseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_3889C0A9EA69D58056784BDC5C50A0FD" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest in Icahn Enterprises</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_861199F5F6BDFC23B0DC4BDC5BCFD63F" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarsMember_5C11D9767AA5F1AD2EC74BDC5BCF6FA2_verboseLabel_en-US" xlink:label="lab_iep_RailcarsMember_5C11D9767AA5F1AD2EC74BDC5BCF6FA2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Railcars [Member]</link:label>
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    <link:label id="lab_iep_RealestatepropertiesMember_125BEDDC15A77222F59E4BDC5BCF2DBE_terseLabel_en-US" xlink:label="lab_iep_RealestatepropertiesMember_125BEDDC15A77222F59E4BDC5BCF2DBE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Real estate properties [Member]</link:label>
    <link:label id="lab_iep_RealestatepropertiesMember_125BEDDC15A77222F59E4BDC5BCF2DBE_label_en-US" xlink:label="lab_iep_RealestatepropertiesMember_125BEDDC15A77222F59E4BDC5BCF2DBE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Real estate properties [Member]</link:label>
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    <link:loc xlink:href="iep-20151231.xsd#iep_RealestatepropertiesMember" xlink:label="loc_iep_RealestatepropertiesMember_125BEDDC15A77222F59E4BDC5BCF2DBE" xlink:type="locator" />
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    <link:label id="lab_iep_DueToAndFromBrokerPolicyTextBlock_08A6363536889A6EEDDF5AFCDCA5259E_terseLabel_en-US" xlink:label="lab_iep_DueToAndFromBrokerPolicyTextBlock_08A6363536889A6EEDDF5AFCDCA5259E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Due to and from Broker [Policy Text Block]</link:label>
    <link:label id="lab_iep_DueToAndFromBrokerPolicyTextBlock_08A6363536889A6EEDDF5AFCDCA5259E_label_en-US" xlink:label="lab_iep_DueToAndFromBrokerPolicyTextBlock_08A6363536889A6EEDDF5AFCDCA5259E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Due to and from Broker [Policy Text Block]</link:label>
    <link:label id="lab_iep_DueToAndFromBrokerPolicyTextBlock_08A6363536889A6EEDDF5AFCDCA5259E_documentation_en-US" xlink:label="lab_iep_DueToAndFromBrokerPolicyTextBlock_08A6363536889A6EEDDF5AFCDCA5259E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Due to and from Broker [Policy Text Block]</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_DueToAndFromBrokerPolicyTextBlock" xlink:label="loc_iep_DueToAndFromBrokerPolicyTextBlock_08A6363536889A6EEDDF5AFCDCA5259E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativesPolicyTextBlock_137B1B4C858EA684DEC25AFCDCA5F7A4_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativesPolicyTextBlock_137B1B4C858EA684DEC25AFCDCA5F7A4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivatives, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_DerivativesPolicyTextBlock_137B1B4C858EA684DEC25AFCDCA5F7A4_label_en-US" xlink:label="lab_us-gaap_DerivativesPolicyTextBlock_137B1B4C858EA684DEC25AFCDCA5F7A4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivatives, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="loc_us-gaap_DerivativesPolicyTextBlock_137B1B4C858EA684DEC25AFCDCA5F7A4" xlink:type="locator" />
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    <link:label id="lab_us-gaap_TradeAndOtherAccountsReceivablePolicy_358FFBD60ECB9419F5CF5AFCDCA5BFF0_terseLabel_en-US" xlink:label="lab_us-gaap_TradeAndOtherAccountsReceivablePolicy_358FFBD60ECB9419F5CF5AFCDCA5BFF0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Trade and Other Accounts Receivable, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_TradeAndOtherAccountsReceivablePolicy_358FFBD60ECB9419F5CF5AFCDCA5BFF0_label_en-US" xlink:label="lab_us-gaap_TradeAndOtherAccountsReceivablePolicy_358FFBD60ECB9419F5CF5AFCDCA5BFF0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Trade and Other Accounts Receivable, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:label="loc_us-gaap_TradeAndOtherAccountsReceivablePolicy_358FFBD60ECB9419F5CF5AFCDCA5BFF0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_TradeAndOtherAccountsReceivablePolicy_358FFBD60ECB9419F5CF5AFCDCA5BFF0" xlink:to="lab_us-gaap_TradeAndOtherAccountsReceivablePolicy_358FFBD60ECB9419F5CF5AFCDCA5BFF0" xlink:type="arc" />
    <link:label id="lab_us-gaap_InventoryPolicyTextBlock_8729C8A5FD5B5C07C7845AFCDCA54F5E_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryPolicyTextBlock_8729C8A5FD5B5C07C7845AFCDCA54F5E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Inventory, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_InventoryPolicyTextBlock_8729C8A5FD5B5C07C7845AFCDCA54F5E_label_en-US" xlink:label="lab_us-gaap_InventoryPolicyTextBlock_8729C8A5FD5B5C07C7845AFCDCA54F5E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="loc_us-gaap_InventoryPolicyTextBlock_8729C8A5FD5B5C07C7845AFCDCA54F5E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InventoryPolicyTextBlock_8729C8A5FD5B5C07C7845AFCDCA54F5E" xlink:to="lab_us-gaap_InventoryPolicyTextBlock_8729C8A5FD5B5C07C7845AFCDCA54F5E" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_17F56585B91CDDCE6A085AFCDCA547D4_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_17F56585B91CDDCE6A085AFCDCA547D4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_17F56585B91CDDCE6A085AFCDCA547D4_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_17F56585B91CDDCE6A085AFCDCA547D4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_17F56585B91CDDCE6A085AFCDCA547D4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_17F56585B91CDDCE6A085AFCDCA547D4" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_17F56585B91CDDCE6A085AFCDCA547D4" xlink:type="arc" />
    <link:label id="lab_iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock_FBECA0F9973EDA9E11BB5B074A46ED13_terseLabel_en-US" xlink:label="lab_iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock_FBECA0F9973EDA9E11BB5B074A46ED13" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mining exploration and evaluation expenditures, Policy [Policy Text Block]</link:label>
    <link:label id="lab_iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock_FBECA0F9973EDA9E11BB5B074A46ED13_label_en-US" xlink:label="lab_iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock_FBECA0F9973EDA9E11BB5B074A46ED13" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Mining exploration and evaluation expenditures, Policy [Policy Text Block]</link:label>
    <link:label id="lab_iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock_FBECA0F9973EDA9E11BB5B074A46ED13_documentation_en-US" xlink:label="lab_iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock_FBECA0F9973EDA9E11BB5B074A46ED13" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Mining exploration and evaluation expenditures, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock" xlink:label="loc_iep_MiningexplorationandevaluationexpendituresPolicyPolicyTextBlock_FBECA0F9973EDA9E11BB5B074A46ED13" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_034D5FD165BBE9DF9B835AFCDCA58CBC_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_034D5FD165BBE9DF9B835AFCDCA58CBC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Planned Major Maintenance Activities, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_034D5FD165BBE9DF9B835AFCDCA58CBC_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_034D5FD165BBE9DF9B835AFCDCA58CBC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Planned Major Maintenance Activities, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_034D5FD165BBE9DF9B835AFCDCA58CBC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_333F0F68A12570736FAF5AFCDCA5CF2E_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_333F0F68A12570736FAF5AFCDCA5CF2E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Goodwill and Intangible Assets, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_333F0F68A12570736FAF5AFCDCA5CF2E_label_en-US" xlink:label="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_333F0F68A12570736FAF5AFCDCA5CF2E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill and Intangible Assets, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock" xlink:label="loc_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_333F0F68A12570736FAF5AFCDCA5CF2E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_333F0F68A12570736FAF5AFCDCA5CF2E" xlink:to="lab_us-gaap_GoodwillAndIntangibleAssetsPolicyTextBlock_333F0F68A12570736FAF5AFCDCA5CF2E" xlink:type="arc" />
    <link:label id="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_F094B3F20DC2FB6748A05AFCDCA502E0_terseLabel_en-US" xlink:label="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_F094B3F20DC2FB6748A05AFCDCA502E0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_F094B3F20DC2FB6748A05AFCDCA502E0_label_en-US" xlink:label="lab_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_F094B3F20DC2FB6748A05AFCDCA502E0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock" xlink:label="loc_us-gaap_ImpairmentOrDisposalOfLongLivedAssetsPolicyTextBlock_F094B3F20DC2FB6748A05AFCDCA502E0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AssetRetirementObligationsPolicy_175E1A5F3F471CBB5CEA5AFCDCA50A70_terseLabel_en-US" xlink:label="lab_us-gaap_AssetRetirementObligationsPolicy_175E1A5F3F471CBB5CEA5AFCDCA50A70" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Asset Retirement Obligations, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_AssetRetirementObligationsPolicy_175E1A5F3F471CBB5CEA5AFCDCA50A70_label_en-US" xlink:label="lab_us-gaap_AssetRetirementObligationsPolicy_175E1A5F3F471CBB5CEA5AFCDCA50A70" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Asset Retirement Obligations, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_AssetRetirementObligationsPolicy" xlink:label="loc_us-gaap_AssetRetirementObligationsPolicy_175E1A5F3F471CBB5CEA5AFCDCA50A70" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_ACCCB77B122A55872E735AFCDCA5E1FF_terseLabel_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_ACCCB77B122A55872E735AFCDCA5E1FF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pension and Other Postretirement Plans, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_ACCCB77B122A55872E735AFCDCA5E1FF_label_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_ACCCB77B122A55872E735AFCDCA5E1FF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pension and Other Postretirement Plans, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2015/elts/us-gaap-2015-01-31.xsd#us-gaap_PensionAndOtherPostretirementPlansPolicy" xlink:label="loc_us-gaap_PensionAndOtherPostretirementPlansPolicy_ACCCB77B122A55872E735AFCDCA5E1FF" xlink:type="locator" />
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    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_5AB41956890B41848C685AFCDCA5469D_terseLabel_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_5AB41956890B41848C685AFCDCA5469D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_5AB41956890B41848C685AFCDCA5469D_label_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_5AB41956890B41848C685AFCDCA5469D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_5AB41956890B41848C685AFCDCA5469D_documentation_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_5AB41956890B41848C685AFCDCA5469D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:loc xlink:href="iep-20151231.xsd#iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock" xlink:label="loc_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_5AB41956890B41848C685AFCDCA5469D" xlink:type="locator" />
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