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    <link:label id="lab_us-gaap_DebtInstrumentLineItems_E5C0CB67497CCB2684E52430A2D2AF77_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentLineItems_E5C0CB67497CCB2684E52430A2D2AF77" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument [Line Items]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentFaceAmount_A56ADB08A41C6F822C862430A2D20BE8_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentFaceAmount_A56ADB08A41C6F822C862430A2D20BE8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term Loan Facility</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_B4DD6D993BE80E79A7B12430A2D376C9_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_B4DD6D993BE80E79A7B12430A2D376C9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest rate, long-term debt</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_B4DD6D993BE80E79A7B12430A2D376C9_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_B4DD6D993BE80E79A7B12430A2D376C9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_2F64549895004D0E53A12430A2D38404_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_2F64549895004D0E53A12430A2D38404" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross proceeds from sale of senior unsecured notes</link:label>
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    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_C1420BA8E04AC848FE8C2430A2D30220_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_C1420BA8E04AC848FE8C2430A2D30220" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption percentage of principal amount</link:label>
    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_C1420BA8E04AC848FE8C2430A2D30220_label_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_C1420BA8E04AC848FE8C2430A2D30220" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount</link:label>
    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_C1420BA8E04AC848FE8C2430A2D30220_documentation_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_C1420BA8E04AC848FE8C2430A2D30220" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount, excluding accrued and unpaid interest</link:label>
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    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_040DB993B8990F3EAD632430A2D3995A_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_040DB993B8990F3EAD632430A2D3995A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption percentage of aggregate principal amount authorized to be redeemed at higher percenatge of principal amount</link:label>
    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_040DB993B8990F3EAD632430A2D3995A_label_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_040DB993B8990F3EAD632430A2D3995A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Percentage of Aggregate Principal Amount Authorized to be Repurchased at Higher Percenatge of Principal Amount</link:label>
    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_040DB993B8990F3EAD632430A2D3995A_documentation_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_040DB993B8990F3EAD632430A2D3995A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Percentage of Aggregate Principal Amount Authorized to be Repurchased at Higher Percenatge of Principal Amount</link:label>
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    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_5A6BBDF25D8AFFEC90DD2430A2D30EBF_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_5A6BBDF25D8AFFEC90DD2430A2D30EBF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of aggregate principal amount required to remain outstanding if debt redeemed at higher percenatge of principal amount</link:label>
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    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_5A6BBDF25D8AFFEC90DD2430A2D30EBF_documentation_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_5A6BBDF25D8AFFEC90DD2430A2D30EBF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Percentage of Aggregate Principal Amount Required to Remain Outstanding if Debt Redeemed at Higher Percenatge of Principal Amount</link:label>
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    <link:label id="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_7641872DF3C7130F68E12430A2D36228_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_7641872DF3C7130F68E12430A2D36228" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Variable interest rate</link:label>
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    <link:label id="lab_iep_DepositaryUnitMaximumDividendsPerShareDeclaredBeforeMatchingDistributionToVariableRateNoteholdersRequired_F756AE38A5133DDACE8A2430A2D30A79_terseLabel_en-US" xlink:label="lab_iep_DepositaryUnitMaximumDividendsPerShareDeclaredBeforeMatchingDistributionToVariableRateNoteholdersRequired_F756AE38A5133DDACE8A2430A2D30A79" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Variable rate notes, depositary unit, maximum dividends, per share, declared, before matching distribution to variable rate noteholders required</link:label>
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    <link:label id="lab_iep_DebtInstrumentDistributionAmount_EFB42D583FD65955755B2430A2D39317_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentDistributionAmount_EFB42D583FD65955755B2430A2D39317" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Variable rate notes, distribution amount</link:label>
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    <link:label id="lab_us-gaap_RepaymentsOfLongTermDebt_0A8106174A41B40CBD6B2430A2D3EC87_terseLabel_en-US" xlink:label="lab_us-gaap_RepaymentsOfLongTermDebt_0A8106174A41B40CBD6B2430A2D3EC87" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Repayments of debt</link:label>
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    <link:label id="lab_iep_CrudeOilDischargeMember_A32A7FC3F992D81CB04223CD81867B63_terseLabel_en-US" xlink:label="lab_iep_CrudeOilDischargeMember_A32A7FC3F992D81CB04223CD81867B63" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude Oil Discharge [Member]</link:label>
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    <link:loc xlink:href="iep-20130930.xsd#iep_CrudeOilDischargeMember" xlink:label="loc_iep_CrudeOilDischargeMember_A32A7FC3F992D81CB04223CD81867B63" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GainLossRelatedToLitigationSettlement_89EA31694703F679462D23CD8189491C_verboseLabel_en-US" xlink:label="lab_us-gaap_GainLossRelatedToLitigationSettlement_89EA31694703F679462D23CD8189491C" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Gain (Loss) Related to Litigation Settlement</link:label>
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    <link:label id="lab_us-gaap_AccrualForEnvironmentalLossContingenciesPayments_B125A0AE382681B3241023CD818914E1_terseLabel_en-US" xlink:label="lab_us-gaap_AccrualForEnvironmentalLossContingenciesPayments_B125A0AE382681B3241023CD818914E1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Subsequent Event, Amount</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromInsuranceSettlementOperatingActivities_6F7EB665FF9269B9695823CD81899FCB_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromInsuranceSettlementOperatingActivities_6F7EB665FF9269B9695823CD81899FCB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Insurance proceeds under primary environmental liability insurance policy</link:label>
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    <link:label id="lab_iep_Renewablefuelpercentagestandard_8654E4972B698081179123D46AD14543_terseLabel_en-US" xlink:label="lab_iep_Renewablefuelpercentagestandard_8654E4972B698081179123D46AD14543" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Renewable fuel percentage standard</link:label>
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    <link:label id="lab_iep_DomesticRefineriesEnteredIntoEnvironmentalRegulatoryConcentDecreeMinimumPercentageOfDomesticRefiningCapacity_10B2E1071EE72CF2D2DE23CD818978B5_terseLabel_en-US" xlink:label="lab_iep_DomesticRefineriesEnteredIntoEnvironmentalRegulatoryConcentDecreeMinimumPercentageOfDomesticRefiningCapacity_10B2E1071EE72CF2D2DE23CD818978B5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">U.S. refineries entered into environmental regulatory concent decree, minimum percentage of U.S. refining capacity</link:label>
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    <link:label id="lab_us-gaap_LossContingencyRangeOfPossibleLossMaximum_0748C59060BF89BF387B23CD8189DFB6_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyRangeOfPossibleLossMaximum_0748C59060BF89BF387B23CD8189DFB6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Civil penalty, anticipated maximum</link:label>
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    <link:label id="lab_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1_terseLabel_en-US" xlink:label="lab_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1_label_en-US" xlink:label="lab_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1_documentation_en-US" xlink:label="lab_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_CvrRefiningLpMember" xlink:label="loc_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1" xlink:to="lab_iep_CvrRefiningLpMember_52F8CDE6E964D29C13D92430A3A733D1" xlink:type="arc" />
    <link:label id="lab_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC_terseLabel_en-US" xlink:label="lab_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:label id="lab_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC_label_en-US" xlink:label="lab_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:label id="lab_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC_documentation_en-US" xlink:label="lab_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_CvrPartnersLpMember" xlink:label="loc_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC" xlink:to="lab_iep_CvrPartnersLpMember_BC52EE925006F1143D992430A3A7D6FC" xlink:type="arc" />
    <link:label id="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_5B071DA289A6F3F6E0382430A3A74D44_terseLabel_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_5B071DA289A6F3F6E0382430A3A74D44" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from issuance of subsidiary equity</link:label>
    <link:label id="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_5B071DA289A6F3F6E0382430A3A74D44_label_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_5B071DA289A6F3F6E0382430A3A74D44" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest, Increase from Subsidiary Equity Issuance</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance" xlink:label="loc_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_5B071DA289A6F3F6E0382430A3A74D44" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_5B071DA289A6F3F6E0382430A3A74D44" xlink:to="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_5B071DA289A6F3F6E0382430A3A74D44" xlink:type="arc" />
    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_1A3BD5B1797447582E7A2430A3A751D7_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_1A3BD5B1797447582E7A2430A3A751D7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase of addtional subsidiary equity by parent company</link:label>
    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_1A3BD5B1797447582E7A2430A3A751D7_label_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_1A3BD5B1797447582E7A2430A3A751D7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent" xlink:label="loc_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_1A3BD5B1797447582E7A2430A3A751D7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_1A3BD5B1797447582E7A2430A3A751D7" xlink:to="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_1A3BD5B1797447582E7A2430A3A751D7" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Barrels per day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ProductionBarrelsOfOilPerDay" xlink:label="loc_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445" xlink:to="lab_iep_ProductionBarrelsOfOilPerDay_586C8E7279E944BB6BE72430A3A7C445" xlink:type="arc" />
    <link:label id="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95_terseLabel_en-US" xlink:label="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Refinging capacity as a percentage of total regional refining capacity</link:label>
    <link:label id="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95_label_en-US" xlink:label="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Refinging capacity as a percentage of total regional refining capacity</link:label>
    <link:label id="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95_documentation_en-US" xlink:label="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Refinging capacity as a percentage of total regional refining capacity</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity" xlink:label="loc_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95" xlink:to="lab_iep_Refingingcapacityasapercentageoftotalregionalrefiningcapacity_6341983A225F2C9963BB2430A3A71B95" xlink:type="arc" />
    <link:label id="lab_iep_Acresofland_BE70428E8F8856341E21243834E425C5_terseLabel_en-US" xlink:label="lab_iep_Acresofland_BE70428E8F8856341E21243834E425C5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Acres of land</link:label>
    <link:label id="lab_iep_Acresofland_BE70428E8F8856341E21243834E425C5_label_en-US" xlink:label="lab_iep_Acresofland_BE70428E8F8856341E21243834E425C5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Acres of land</link:label>
    <link:label id="lab_iep_Acresofland_BE70428E8F8856341E21243834E425C5_documentation_en-US" xlink:label="lab_iep_Acresofland_BE70428E8F8856341E21243834E425C5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Acres of land</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_Acresofland" xlink:label="loc_iep_Acresofland_BE70428E8F8856341E21243834E425C5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Acresofland_BE70428E8F8856341E21243834E425C5" xlink:to="lab_iep_Acresofland_BE70428E8F8856341E21243834E425C5" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE_terseLabel_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude oil pipeline owned and leased (in miles)</link:label>
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE_label_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE_documentation_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_CrudeOilPipelineLengthMiles" xlink:label="loc_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE" xlink:to="lab_iep_CrudeOilPipelineLengthMiles_F17111ECDC7BB9DB17F42430A3A781FE" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capacity of crude oil storage tanks (in barrels)</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ProductionBarrelsOfOilStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32" xlink:to="lab_iep_ProductionBarrelsOfOilStorageCapacity_86C1C02365199313439F2430A3A79F32" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Combined Refinery Related Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2_label_en-US" xlink:label="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Combined Refinery Related Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Combined Refinery Related Storage Capacity</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity" xlink:label="loc_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2" xlink:to="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_222A8A31C164F85FD8D12430A3A74CD2" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capacity of leased crude oil storage tanks ( in barrels)</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Leased Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Leased Storage Capacity</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ProductionBarrelsOfOilLeasedStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340" xlink:to="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_9B9A7C1C9DDD70EE7E362430A3A72340" xlink:type="arc" />
    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ton-per-day ammonia unit facility</link:label>
    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C_label_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia Per Day</link:label>
    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C_documentation_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia Per Day</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ProductionTonsOfAmmoniaPerDay" xlink:label="loc_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C" xlink:to="lab_iep_ProductionTonsOfAmmoniaPerDay_ED375F50A3AB75B219B62430A3A7EB1C" xlink:type="arc" />
    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_BB921AC5AF4FA11EDF982430A3A78839_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_BB921AC5AF4FA11EDF982430A3A78839" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ton-per-day of Urea and Ammonium Nitrate unit facility</link:label>
    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_BB921AC5AF4FA11EDF982430A3A78839_label_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_BB921AC5AF4FA11EDF982430A3A78839" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of Urea and Ammonium Nitrate Per Day</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_7513ED92903484823C0F146A93786718" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_27EC827823D257900762146A93789325_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_27EC827823D257900762146A93789325" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash provided by operating activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_27EC827823D257900762146A93789325_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_27EC827823D257900762146A93789325" 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/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_27EC827823D257900762146A93789325" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_27EC827823D257900762146A93789325" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_27EC827823D257900762146A93789325" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_1340207A0B1DEEE054CB146A937869D1_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_1340207A0B1DEEE054CB146A937869D1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from investing activities:</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_A89AFD3FC2C23E6B14FB146A93784CD0_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_A89AFD3FC2C23E6B14FB146A93784CD0" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures</link:label>
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    <link:label id="lab_iep_KoalaMember_579790E09A401FFB87AB240BC286B3FC_documentation_en-US" xlink:label="lab_iep_KoalaMember_579790E09A401FFB87AB240BC286B3FC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Koala [Member]</link:label>
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    <link:label id="lab_us-gaap_DerivativeLineItems_D6303126D65195A55A60240BC28B679E_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLineItems_D6303126D65195A55A60240BC28B679E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative [Line Items]</link:label>
    <link:label id="lab_us-gaap_DerivativeLineItems_D6303126D65195A55A60240BC28B679E_label_en-US" xlink:label="lab_us-gaap_DerivativeLineItems_D6303126D65195A55A60240BC28B679E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DerivativeLineItems" xlink:label="loc_us-gaap_DerivativeLineItems_D6303126D65195A55A60240BC28B679E" xlink:type="locator" />
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    <link:label id="lab_iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred_538F77FA0C2F09E18FE3240BC28BF643_terseLabel_en-US" xlink:label="lab_iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred_538F77FA0C2F09E18FE3240BC28BF643" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Non-cash Investment segment contribution (derivative liability shares transferred)</link:label>
    <link:label id="lab_iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred_538F77FA0C2F09E18FE3240BC28BF643_label_en-US" xlink:label="lab_iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred_538F77FA0C2F09E18FE3240BC28BF643" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Non-cash Investment segment contribution (derivative liability shares transferred)</link:label>
    <link:label id="lab_iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred_538F77FA0C2F09E18FE3240BC28BF643_documentation_en-US" xlink:label="lab_iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred_538F77FA0C2F09E18FE3240BC28BF643" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Non-cash Investment segment contribution (derivative liability shares transferred)</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred" xlink:label="loc_iep_NoncashInvestmentsegmentcontributionderivativeliabilitysharestransferred_538F77FA0C2F09E18FE3240BC28BF643" xlink:type="locator" />
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    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_AA432BDB01CF06365300240BC28CAED0_terseLabel_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_AA432BDB01CF06365300240BC28CAED0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum payout amounts relating to put options written</link:label>
    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_AA432BDB01CF06365300240BC28CAED0_label_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_AA432BDB01CF06365300240BC28CAED0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Open Option Contract Written, Potential Payment Amount</link:label>
    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_AA432BDB01CF06365300240BC28CAED0_documentation_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_AA432BDB01CF06365300240BC28CAED0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The maximum payout of the open option contracts written for the investment.</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_OpenOptionContractWrittenPotentialPaymentAmount" xlink:label="loc_iep_OpenOptionContractWrittenPotentialPaymentAmount_AA432BDB01CF06365300240BC28CAED0" xlink:type="locator" />
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    <link:label id="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_CA49368EE2006F6FDDD9240BC28C7C42_terseLabel_en-US" xlink:label="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_CA49368EE2006F6FDDD9240BC28C7C42" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Covered put options on existing short positions</link:label>
    <link:label id="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_CA49368EE2006F6FDDD9240BC28C7C42_label_en-US" xlink:label="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_CA49368EE2006F6FDDD9240BC28C7C42" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Open Option Contracts Written, Covered Put Options on Existing Short Positions</link:label>
    <link:label id="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_CA49368EE2006F6FDDD9240BC28C7C42_documentation_en-US" xlink:label="lab_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_CA49368EE2006F6FDDD9240BC28C7C42" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Open Option Contracts Written, Covered Put Options on Existing Short Positions</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions" xlink:label="loc_iep_OpenOptionContractsWrittenCoveredPutOptionsOnExistingShortPositions_CA49368EE2006F6FDDD9240BC28C7C42" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrealizedGainLossOnDerivatives_3ED277DA38AB44169D02240BC28CA521_terseLabel_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnDerivatives_3ED277DA38AB44169D02240BC28CA521" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Realized and unrealized gain (loss) on derivatives, net</link:label>
    <link:label id="lab_us-gaap_UnrealizedGainLossOnDerivatives_3ED277DA38AB44169D02240BC28CA521_label_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnDerivatives_3ED277DA38AB44169D02240BC28CA521" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrealized Gain (Loss) on Derivatives</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnrealizedGainLossOnDerivatives" xlink:label="loc_us-gaap_UnrealizedGainLossOnDerivatives_3ED277DA38AB44169D02240BC28CA521" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_06238057EAB478F93E19240BC28CC021_terseLabel_en-US" xlink:label="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_06238057EAB478F93E19240BC28CC021" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of derivative instruments with credit-risk related contingent features in a liability position</link:label>
    <link:label id="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_06238057EAB478F93E19240BC28CC021_label_en-US" xlink:label="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_06238057EAB478F93E19240BC28CC021" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Credit Risk Derivative Liabilities, at Fair Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue" xlink:label="loc_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_06238057EAB478F93E19240BC28CC021" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_5C2C61529F87F5314C98240BC28CB27D_terseLabel_en-US" xlink:label="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_5C2C61529F87F5314C98240BC28CB27D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash collateral posted for derivative positions</link:label>
    <link:label id="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_5C2C61529F87F5314C98240BC28CB27D_label_en-US" xlink:label="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_5C2C61529F87F5314C98240BC28CB27D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Collateral Already Posted, Aggregate Fair Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CollateralAlreadyPostedAggregateFairValue" xlink:label="loc_us-gaap_CollateralAlreadyPostedAggregateFairValue_5C2C61529F87F5314C98240BC28CB27D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_214088C6FDAA09D85B9D60236BA122A1_label_en-US" xlink:label="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_214088C6FDAA09D85B9D60236BA122A1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statement of Comprehensive Income [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_214088C6FDAA09D85B9D60236BA122A1" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_E8D385B3D59F154B84B760236BA15636_negatedLabel_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_E8D385B3D59F154B84B760236BA15636" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive loss</link:label>
    <link:label id="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_E8D385B3D59F154B84B760236BA15636_label_en-US" xlink:label="lab_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_E8D385B3D59F154B84B760236BA15636" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss), Net of Tax</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_E8D385B3D59F154B84B760236BA15636" xlink:type="locator" />
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Axis]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Axis]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E_documentation_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), net [Axis]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ComponentOfOtherIncomeLossNetAxis" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E" xlink:to="lab_iep_ComponentOfOtherIncomeLossNetAxis_D1D8DA53FEBFEF9438DBE604A68FD02E" xlink:type="arc" />
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_B68DC18C2AA99FFCD02DE604A6909456_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_B68DC18C2AA99FFCD02DE604A6909456" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net, Name [Domain]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_B68DC18C2AA99FFCD02DE604A6909456_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_B68DC18C2AA99FFCD02DE604A6909456" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net Name [Domain]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_B68DC18C2AA99FFCD02DE604A6909456_documentation_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_B68DC18C2AA99FFCD02DE604A6909456" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net Name [Domain]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ComponentOfOtherIncomeLossNetNameDomain" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_B68DC18C2AA99FFCD02DE604A6909456" xlink:type="locator" />
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    <link:label id="lab_iep_LossOnDebtExtinguishmentMember_C1D35C3E21AEA66F9073E604A690704F_terseLabel_en-US" xlink:label="lab_iep_LossOnDebtExtinguishmentMember_C1D35C3E21AEA66F9073E604A690704F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gain (loss) on extinguishment of debt</link:label>
    <link:label id="lab_iep_LossOnDebtExtinguishmentMember_C1D35C3E21AEA66F9073E604A690704F_label_en-US" xlink:label="lab_iep_LossOnDebtExtinguishmentMember_C1D35C3E21AEA66F9073E604A690704F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loss on Debt Extinguishment [Member]</link:label>
    <link:label id="lab_iep_LossOnDebtExtinguishmentMember_C1D35C3E21AEA66F9073E604A690704F_documentation_en-US" xlink:label="lab_iep_LossOnDebtExtinguishmentMember_C1D35C3E21AEA66F9073E604A690704F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Loss on Debt Extinguishment [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_LossOnDebtExtinguishmentMember" xlink:label="loc_iep_LossOnDebtExtinguishmentMember_C1D35C3E21AEA66F9073E604A690704F" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarSegmentMember_D191A1162A91376BB3C7E604A6953142_terseLabel_en-US" xlink:label="lab_iep_RailcarSegmentMember_D191A1162A91376BB3C7E604A6953142" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:label id="lab_iep_RailcarSegmentMember_D191A1162A91376BB3C7E604A6953142_label_en-US" xlink:label="lab_iep_RailcarSegmentMember_D191A1162A91376BB3C7E604A6953142" 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_D191A1162A91376BB3C7E604A6953142_documentation_en-US" xlink:label="lab_iep_RailcarSegmentMember_D191A1162A91376BB3C7E604A6953142" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
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    <link:label id="lab_iep_IcahnCapitalMember_477985F25B4EBC55D5952430A38D207F_terseLabel_en-US" xlink:label="lab_iep_IcahnCapitalMember_477985F25B4EBC55D5952430A38D207F" 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:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_AEPLeasingMember_289EB6667140EFF221722430A38D569F" xlink:to="lab_iep_AEPLeasingMember_289EB6667140EFF221722430A38D569F" xlink:type="arc" />
    <link:label id="lab_iep_ArlMember_02C41395972D3D7073202430A38DA72B_terseLabel_en-US" xlink:label="lab_iep_ArlMember_02C41395972D3D7073202430A38DA72B" 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_02C41395972D3D7073202430A38DA72B_label_en-US" xlink:label="lab_iep_ArlMember_02C41395972D3D7073202430A38DA72B" 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_02C41395972D3D7073202430A38DA72B_documentation_en-US" xlink:label="lab_iep_ArlMember_02C41395972D3D7073202430A38DA72B" 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-20130930.xsd#iep_ArlMember" xlink:label="loc_iep_ArlMember_02C41395972D3D7073202430A38DA72B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ArlMember_02C41395972D3D7073202430A38DA72B" xlink:to="lab_iep_ArlMember_02C41395972D3D7073202430A38DA72B" xlink:type="arc" />
    <link:label id="lab_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856_terseLabel_en-US" xlink:label="lab_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">New ARL [Member]</link:label>
    <link:label id="lab_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856_label_en-US" xlink:label="lab_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">New ARL [Member] [Member]</link:label>
    <link:label id="lab_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856_documentation_en-US" xlink:label="lab_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">New ARL [Member] [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_NewARLMemberMember" xlink:label="loc_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856" xlink:to="lab_iep_NewARLMemberMember_C6EC229CF1B86F8C605E2430A38D3856" xlink:type="arc" />
    <link:label id="lab_iep_AcfMember_260D14664698F8456FD42430A38EEA7C_terseLabel_en-US" xlink:label="lab_iep_AcfMember_260D14664698F8456FD42430A38EEA7C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ACF [Member]</link:label>
    <link:label id="lab_iep_AcfMember_260D14664698F8456FD42430A38EEA7C_label_en-US" xlink:label="lab_iep_AcfMember_260D14664698F8456FD42430A38EEA7C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ACF [Member]</link:label>
    <link:label id="lab_iep_AcfMember_260D14664698F8456FD42430A38EEA7C_documentation_en-US" xlink:label="lab_iep_AcfMember_260D14664698F8456FD42430A38EEA7C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ACF [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_AcfMember" xlink:label="loc_iep_AcfMember_260D14664698F8456FD42430A38EEA7C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_AcfMember_260D14664698F8456FD42430A38EEA7C" xlink:to="lab_iep_AcfMember_260D14664698F8456FD42430A38EEA7C" xlink:type="arc" />
    <link:label id="lab_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781_terseLabel_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expense sharing agreement [Member]</link:label>
    <link:label id="lab_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781_label_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:label id="lab_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781_documentation_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ExpenseSharingAgreementMember" xlink:label="loc_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781" xlink:to="lab_iep_ExpenseSharingAgreementMember_614C61ED60CD3EFB6FB22430A38E1781" xlink:type="arc" />
    <link:label id="lab_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555_terseLabel_en-US" xlink:label="lab_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Sales [Member]</link:label>
    <link:label id="lab_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555_label_en-US" xlink:label="lab_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Sales [Member]</link:label>
    <link:label id="lab_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555_documentation_en-US" xlink:label="lab_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Sales [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_RailcarSalesMember" xlink:label="loc_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555" xlink:to="lab_iep_RailcarSalesMember_D03B4A19A7FD79E493782430A38E6555" xlink:type="arc" />
    <link:label id="lab_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D_terseLabel_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase of railcars [Member]</link:label>
    <link:label id="lab_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D_label_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Purchase of railcars [Member]</link:label>
    <link:label id="lab_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D_documentation_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Purchase of railcars [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_PurchaseofrailcarsMember" xlink:label="loc_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D" xlink:to="lab_iep_PurchaseofrailcarsMember_D24EC352CA11A50E853C2430A38EBF6D" xlink:type="arc" />
    <link:label id="lab_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40_terseLabel_en-US" xlink:label="lab_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar services [Member]</link:label>
    <link:label id="lab_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40_label_en-US" xlink:label="lab_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Services [Member]</link:label>
    <link:label id="lab_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40_documentation_en-US" xlink:label="lab_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Repair and Maintenance Services [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_RailcarServicesMember" xlink:label="loc_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40" xlink:to="lab_iep_RailcarServicesMember_6BC9B25B34B27C7AB62B2430A38E3C40" xlink:type="arc" />
    <link:label id="lab_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E_terseLabel_en-US" xlink:label="lab_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment in funds</link:label>
    <link:label id="lab_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E_label_en-US" xlink:label="lab_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment in funds</link:label>
    <link:label id="lab_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E_documentation_en-US" xlink:label="lab_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Investment in funds</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_InvestmentInFunds" xlink:label="loc_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E" xlink:to="lab_iep_InvestmentInFunds_A681E5CC7841770B3DA42430A38E529E" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_D39551E3866C79AF48A12430A38FAFF1_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_D39551E3866C79AF48A12430A38FAFF1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses charged by related party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_D39551E3866C79AF48A12430A38FAFF1_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_D39551E3866C79AF48A12430A38FAFF1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Amounts of Transaction</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_D39551E3866C79AF48A12430A38FAFF1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_D39551E3866C79AF48A12430A38FAFF1" xlink:to="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_D39551E3866C79AF48A12430A38FAFF1" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_B4598BDABD989A06610B2430A38F1684_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_B4598BDABD989A06610B2430A38F1684" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Other Revenues from Transactions with Related Party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_B4598BDABD989A06610B2430A38F1684_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_B4598BDABD989A06610B2430A38F1684" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Other Revenues from Transactions with Related Party</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_B4598BDABD989A06610B2430A38F1684" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_B4598BDABD989A06610B2430A38F1684" xlink:to="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_B4598BDABD989A06610B2430A38F1684" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_0C492522058E39403D5C2430A38FE04A_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_0C492522058E39403D5C2430A38FE04A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrecorded unconditional purchase obligation, Minimum quantity required</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_0C492522058E39403D5C2430A38FE04A_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_0C492522058E39403D5C2430A38FE04A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Minimum Quantity Required</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_0C492522058E39403D5C2430A38FE04A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_0C492522058E39403D5C2430A38FE04A" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_0C492522058E39403D5C2430A38FE04A" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_66674228687A19BFBE972430A38FEF70_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_66674228687A19BFBE972430A38FEF70" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Expenses from Transactions with Related Party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_66674228687A19BFBE972430A38FEF70_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_66674228687A19BFBE972430A38FEF70" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Expenses from Transactions with Related Party</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_66674228687A19BFBE972430A38FEF70" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_66674228687A19BFBE972430A38FEF70" xlink:to="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_66674228687A19BFBE972430A38FEF70" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_97BE2DFFE0C67B8D7E242430A38FC85E_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_97BE2DFFE0C67B8D7E242430A38FC85E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_97BE2DFFE0C67B8D7E242430A38FC85E_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_97BE2DFFE0C67B8D7E242430A38FC85E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_97BE2DFFE0C67B8D7E242430A38FC85E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_97BE2DFFE0C67B8D7E242430A38FC85E" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_97BE2DFFE0C67B8D7E242430A38FC85E" xlink:type="arc" />
    <link:label id="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_75E322B6821B0B29343F2430A38FC04F_terseLabel_en-US" xlink:label="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_75E322B6821B0B29343F2430A38FC04F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Option to purchase additinal railcars, number of cars</link:label>
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    <link:label id="lab_us-gaap_RevolvingCreditFacilityMember_784EE3D362E6045B436AEBBC93773D93_terseLabel_en-US" xlink:label="lab_us-gaap_RevolvingCreditFacilityMember_784EE3D362E6045B436AEBBC93773D93" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving Credit Facility [Member]</link:label>
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    <link:label id="lab_iep_StarfireHoldingCorporationMember_03A644AE9CE6D7ABC2BEEBBC9377B469_terseLabel_en-US" xlink:label="lab_iep_StarfireHoldingCorporationMember_03A644AE9CE6D7ABC2BEEBBC9377B469" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Starfire Holding Corporation [Member]</link:label>
    <link:label id="lab_iep_StarfireHoldingCorporationMember_03A644AE9CE6D7ABC2BEEBBC9377B469_label_en-US" xlink:label="lab_iep_StarfireHoldingCorporationMember_03A644AE9CE6D7ABC2BEEBBC9377B469" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Starfire Holding Corporation [Member]</link:label>
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    <link:label id="lab_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_6755F83F1674183387FCEBBC9378BA8C_terseLabel_en-US" xlink:label="lab_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_6755F83F1674183387FCEBBC9378BA8C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Possible material additional losses, above and beyond best estimate of required remediation costs</link:label>
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    <link:label id="lab_iep_TaxrefundasresultofTropACtaxappealsettlement_A47AFBC803E5BDC3D29FEBBC93783C90_terseLabel_en-US" xlink:label="lab_iep_TaxrefundasresultofTropACtaxappealsettlement_A47AFBC803E5BDC3D29FEBBC93783C90" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tax refund as result of Trop AC tax appeal settlement</link:label>
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    <link:label id="lab_us-gaap_GainLossRelatedToLitigationSettlement_4A0E82C2F8B9C3AA8120EBBC93786C92_terseLabel_en-US" xlink:label="lab_us-gaap_GainLossRelatedToLitigationSettlement_4A0E82C2F8B9C3AA8120EBBC93786C92" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Negotiated settlement to resolve Port Refinery environmental matter</link:label>
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    <link:label id="lab_iep_NumberOfScrapProcessingFacilitiesRequiringRefrigerantExtractionServices_A0B7ADBFDCE017A0866FEBBC937898B7_terseLabel_en-US" xlink:label="lab_iep_NumberOfScrapProcessingFacilitiesRequiringRefrigerantExtractionServices_A0B7ADBFDCE017A0866FEBBC937898B7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of scrap processing facilities requiring refrigerant extraction services</link:label>
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    <link:loc xlink:href="iep-20130930.xsd#iep_NumberOfScrapProcessingFacilitiesRequiringRefrigerantExtractionServices" xlink:label="loc_iep_NumberOfScrapProcessingFacilitiesRequiringRefrigerantExtractionServices_A0B7ADBFDCE017A0866FEBBC937898B7" xlink:type="locator" />
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    <link:label id="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CA88F39C0644A197EB15EBBC9378F6B0_terseLabel_en-US" xlink:label="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CA88F39C0644A197EB15EBBC9378F6B0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of years refrigerant extraction services must be offered at scrap processing facilities</link:label>
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    <link:label id="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CA88F39C0644A197EB15EBBC9378F6B0_documentation_en-US" xlink:label="lab_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CA88F39C0644A197EB15EBBC9378F6B0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Years Refrigerant Extraction Services Must be Offered at Scrap Processing Facilities</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities" xlink:label="loc_iep_NumberOfYearsRefrigerantExtractionServicesMustBeOfferedAtScrapProcessingFacilities_CA88F39C0644A197EB15EBBC9378F6B0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LossContingencyDamagesPaidValue_4801CF307AFF359B537EEBBC937877FF_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyDamagesPaidValue_4801CF307AFF359B537EEBBC937877FF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Civil penalty assessed and paid</link:label>
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    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_7433331929185F0FD653EBBC93787A44_terseLabel_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_7433331929185F0FD653EBBC93787A44" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_7433331929185F0FD653EBBC93787A44_label_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_7433331929185F0FD653EBBC93787A44" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_7433331929185F0FD653EBBC93787A44_documentation_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_7433331929185F0FD653EBBC93787A44" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_B48657286FA90735F62AEBBC93782B02_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_B48657286FA90735F62AEBBC93782B02" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest</link:label>
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    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_6AC95AD2C07011977368EBBC93781569_label_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_6AC95AD2C07011977368EBBC93781569" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Ownership Percentage by Principal Owner</link:label>
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    <link:label id="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_78D38094B4901E8B81F51550322FAFC2_terseLabel_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_78D38094B4901E8B81F51550322FAFC2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expected change in interest expense from 25 basis point change in interest rates, 2015</link:label>
    <link:label id="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_78D38094B4901E8B81F51550322FAFC2_label_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_78D38094B4901E8B81F51550322FAFC2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Expected Change in Interest Expense from 25 Basis Point Change in Debt Instrument Interest Rate, Year Two</link:label>
    <link:label id="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_78D38094B4901E8B81F51550322FAFC2_documentation_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_78D38094B4901E8B81F51550322FAFC2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expected Change in Interest Expense from 25 Basis Point Change in Debt Instrument Interest Rate, Year Two</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo" xlink:label="loc_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_78D38094B4901E8B81F51550322FAFC2" xlink:type="locator" />
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    <link:label id="lab_invest_DerivativeNotionalAmount_3A8F3EBC18D2DFD1B43F1550322F5673_terseLabel_en-US" xlink:label="lab_invest_DerivativeNotionalAmount_3A8F3EBC18D2DFD1B43F1550322F5673" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Notional value of interest rate swap agreements</link:label>
    <link:label id="lab_invest_DerivativeNotionalAmount_3A8F3EBC18D2DFD1B43F1550322F5673_label_en-US" xlink:label="lab_invest_DerivativeNotionalAmount_3A8F3EBC18D2DFD1B43F1550322F5673" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, Notional Amount</link:label>
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    <link:label id="lab_us-gaap_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_5C4D5244A0B1B66CD6D61550322FFCD6_label_en-US" xlink:label="lab_us-gaap_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_5C4D5244A0B1B66CD6D61550322FFCD6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Maximum Length of Time Hedged in Price Risk Cash Flow Hedge</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_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_5C4D5244A0B1B66CD6D61550322FFCD6" xlink:to="lab_us-gaap_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_5C4D5244A0B1B66CD6D61550322FFCD6" xlink:type="arc" />
    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_1ECA8F9D6448F386FA5E1550322F0FD5_negatedTerseLabel_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_1ECA8F9D6448F386FA5E1550322F0FD5" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Unrealized net gains (losses) on price hedge contracts</link:label>
    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_1ECA8F9D6448F386FA5E1550322F0FD5_label_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_1ECA8F9D6448F386FA5E1550322F0FD5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss commodity price hedges.</link:label>
    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_1ECA8F9D6448F386FA5E1550322F0FD5_documentation_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_1ECA8F9D6448F386FA5E1550322F0FD5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss commodity price hedges.</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges" xlink:label="loc_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_1ECA8F9D6448F386FA5E1550322F0FD5" xlink:type="locator" />
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    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_D83EDE9001529A728C611550322F83A0_label_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_D83EDE9001529A728C611550322F83A0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss foreign currency hedges.</link:label>
    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_D83EDE9001529A728C611550322F83A0_documentation_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_D83EDE9001529A728C611550322F83A0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss foreign currency hedges.</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges" xlink:label="loc_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_D83EDE9001529A728C611550322F83A0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeGainOnDerivative_6E05E59579630732A5AE1550322FFE94_label_en-US" xlink:label="lab_us-gaap_DerivativeGainOnDerivative_6E05E59579630732A5AE1550322FFE94" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative, Gain on Derivative</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DerivativeGainOnDerivative" xlink:label="loc_us-gaap_DerivativeGainOnDerivative_6E05E59579630732A5AE1550322FFE94" xlink:type="locator" />
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    <link:label id="lab_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225_terseLabel_en-US" xlink:label="lab_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of customers accounting for more than 6% of direct sales</link:label>
    <link:label id="lab_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225_label_en-US" xlink:label="lab_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Concentration Risk, Number of Customers</link:label>
    <link:label id="lab_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225_documentation_en-US" xlink:label="lab_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Concentration Risk, Number of Customers</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ConcentrationRiskNumberOfCustomers" xlink:label="loc_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225" xlink:to="lab_iep_ConcentrationRiskNumberOfCustomers_7CC1B56570AA682740A41550322F1225" xlink:type="arc" />
    <link:label id="lab_iep_ConcentrationRiskThreshold_CCF388E94AFCC3662B421550322F7E23_terseLabel_en-US" xlink:label="lab_iep_ConcentrationRiskThreshold_CCF388E94AFCC3662B421550322F7E23" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Concentration of risk threshold, percentage of direct sales</link:label>
    <link:label id="lab_iep_ConcentrationRiskThreshold_CCF388E94AFCC3662B421550322F7E23_label_en-US" xlink:label="lab_iep_ConcentrationRiskThreshold_CCF388E94AFCC3662B421550322F7E23" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Concentration Risk, Threshold</link:label>
    <link:label id="lab_iep_ConcentrationRiskThreshold_CCF388E94AFCC3662B421550322F7E23_documentation_en-US" xlink:label="lab_iep_ConcentrationRiskThreshold_CCF388E94AFCC3662B421550322F7E23" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Concentration Risk, Threshold</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ConcentrationRiskThreshold" xlink:label="loc_iep_ConcentrationRiskThreshold_CCF388E94AFCC3662B421550322F7E23" xlink:type="locator" />
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    <link:label id="lab_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46_terseLabel_en-US" xlink:label="lab_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Concentration threshhold, balance sheet</link:label>
    <link:label id="lab_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46_label_en-US" xlink:label="lab_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Concentration threshhold, balance sheet</link:label>
    <link:label id="lab_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46_documentation_en-US" xlink:label="lab_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Concentration threshhold, balance sheet</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_ConcentrationThreshholdBalanceSheet" xlink:label="loc_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46" xlink:to="lab_iep_ConcentrationThreshholdBalanceSheet_66FD90E1CF3759C4A9F71550322FFB46" xlink:type="arc" />
    <link:label id="lab_iep_NetPeriodicBenefitCostAbstract_DD0B6E5083DFFFB9608B236D8BD02A7C_label_en-US" xlink:label="lab_iep_NetPeriodicBenefitCostAbstract_DD0B6E5083DFFFB9608B236D8BD02A7C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Periodic Benefit Cost [Abstract]</link:label>
    <link:label id="lab_iep_NetPeriodicBenefitCostAbstract_DD0B6E5083DFFFB9608B236D8BD02A7C_documentation_en-US" xlink:label="lab_iep_NetPeriodicBenefitCostAbstract_DD0B6E5083DFFFB9608B236D8BD02A7C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Net Periodic Benefit Cost [Abstract]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_NetPeriodicBenefitCostAbstract" xlink:label="loc_iep_NetPeriodicBenefitCostAbstract_DD0B6E5083DFFFB9608B236D8BD02A7C" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SellingGeneralAndAdministrativeExpensesMember_F9A4D596F90871BB14DA236D8BD1312C_terseLabel_en-US" xlink:label="lab_us-gaap_SellingGeneralAndAdministrativeExpensesMember_F9A4D596F90871BB14DA236D8BD1312C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Selling, General and Administrative Expenses [Member]</link:label>
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    <link:label id="lab_iep_OtherIncomeNetMember_C72C71833FFAD37374B8236D8BD189C1_terseLabel_en-US" xlink:label="lab_iep_OtherIncomeNetMember_C72C71833FFAD37374B8236D8BD189C1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other Income, Net [Member]</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_BA13CE0E17657286003C60236AA08EBB_verboseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_BA13CE0E17657286003C60236AA08EBB" 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:label id="lab_us-gaap_LongTermDebtFairValue_F8387F68174E37B2853660236AA04398_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_F8387F68174E37B2853660236AA04398" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of long-term debt</link:label>
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    <link:label id="lab_iep_DebtFacilityMember_2AC6D36D40421BDF7EC6C6C250166A1D_terseLabel_en-US" xlink:label="lab_iep_DebtFacilityMember_2AC6D36D40421BDF7EC6C6C250166A1D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Facility [Member]</link:label>
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    <link:label id="lab_us-gaap_CreditFacilityAxis_FDFEB4004663263B466EC6C25016561E_terseLabel_en-US" xlink:label="lab_us-gaap_CreditFacilityAxis_FDFEB4004663263B466EC6C25016561E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Credit Facility [Axis]</link:label>
    <link:label id="lab_us-gaap_CreditFacilityAxis_FDFEB4004663263B466EC6C25016561E_label_en-US" xlink:label="lab_us-gaap_CreditFacilityAxis_FDFEB4004663263B466EC6C25016561E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Credit Facility [Axis]</link:label>
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    <link:label id="lab_us-gaap_CreditFacilityDomain_8E07D7161FB8712BF743C6C250179E8D_terseLabel_en-US" xlink:label="lab_us-gaap_CreditFacilityDomain_8E07D7161FB8712BF743C6C250179E8D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Credit Facility [Domain]</link:label>
    <link:label id="lab_us-gaap_CreditFacilityDomain_8E07D7161FB8712BF743C6C250179E8D_label_en-US" xlink:label="lab_us-gaap_CreditFacilityDomain_8E07D7161FB8712BF743C6C250179E8D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Credit Facility [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CreditFacilityDomain" xlink:label="loc_us-gaap_CreditFacilityDomain_8E07D7161FB8712BF743C6C250179E8D" xlink:type="locator" />
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    <link:label id="lab_iep_OtherIncomeLossNotSpecifiedMember_9D3B642EEE00FAE38930C6C2501777B1_verboseLabel_en-US" xlink:label="lab_iep_OtherIncomeLossNotSpecifiedMember_9D3B642EEE00FAE38930C6C2501777B1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Other income (loss), net [Member]</link:label>
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    <link:label id="lab_us-gaap_SwapMember_4197878D189432AEC4D6C6C25017FC1C_terseLabel_en-US" xlink:label="lab_us-gaap_SwapMember_4197878D189432AEC4D6C6C25017FC1C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Swap [Member]</link:label>
    <link:label id="lab_us-gaap_SwapMember_4197878D189432AEC4D6C6C25017FC1C_label_en-US" xlink:label="lab_us-gaap_SwapMember_4197878D189432AEC4D6C6C25017FC1C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Swap [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SwapMember" xlink:label="loc_us-gaap_SwapMember_4197878D189432AEC4D6C6C25017FC1C" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DerivativesFairValueLineItems" xlink:label="loc_us-gaap_DerivativesFairValueLineItems_88306B474084B6B2C2B7C6C2501D67AF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral_8B289EDFB1524D28EED1C6C2501E24AB_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral_8B289EDFB1524D28EED1C6C2501E24AB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative contract at fair value (liability)</link:label>
    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral_8B289EDFB1524D28EED1C6C2501E24AB_label_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountNotOffsetAgainstCollateral_8B289EDFB1524D28EED1C6C2501E24AB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Liability, Fair Value, Amount Not Offset Against Collateral</link:label>
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    <link:label id="lab_us-gaap_GainLossOnSaleOfCommodityContracts_BB4167361C3963511718C6C2501EC786_terseLabel_en-US" xlink:label="lab_us-gaap_GainLossOnSaleOfCommodityContracts_BB4167361C3963511718C6C2501EC786" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Realized loss on commodity derivatives</link:label>
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    <link:label id="lab_invest_DerivativeNonmonetaryNotionalAmount_5D7A7A8146515BBEBB4CC6C2501EC36A_terseLabel_en-US" xlink:label="lab_invest_DerivativeNonmonetaryNotionalAmount_5D7A7A8146515BBEBB4CC6C2501EC36A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Barrels of crack spreads hedging margin on future gasoline and distillate production</link:label>
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    <link:label id="lab_us-gaap_DerivativeAmountOfHedgedItem_733C2362EF657C1DFF3EC6C2501E5D94_verboseLabel_en-US" xlink:label="lab_us-gaap_DerivativeAmountOfHedgedItem_733C2362EF657C1DFF3EC6C2501E5D94" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Balance of debt partially hedged</link:label>
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    <link:label id="lab_us-gaap_LetterOfCreditMember_FE7B5A7FE39A53D1B41860236929A709_label_en-US" xlink:label="lab_us-gaap_LetterOfCreditMember_FE7B5A7FE39A53D1B41860236929A709" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letter of Credit [Member]</link:label>
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    <link:label id="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_B801283028BFC65E82C7FFDB744E45AA_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_B801283028BFC65E82C7FFDB744E45AA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangements for which cash not yet drawn</link:label>
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    <link:label id="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_A12461F8B2ACC41DBE10FFDB744E1989_terseLabel_en-US" xlink:label="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_A12461F8B2ACC41DBE10FFDB744E1989" 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_RestructuringAndRelatedCostExpectedCost_824562B1BC88FBCA87D7FFDB744E5415_terseLabel_en-US" xlink:label="lab_us-gaap_RestructuringAndRelatedCostExpectedCost_824562B1BC88FBCA87D7FFDB744E5415" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restructuring, total expected cost of plan</link:label>
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    <link:label id="lab_iep_IcahnEnterprisesHoldingsMember_CE7623797FFB118F662560236B6578DA_verboseLabel_en-US" xlink:label="lab_iep_IcahnEnterprisesHoldingsMember_CE7623797FFB118F662560236B6578DA" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Holding Company [Member]</link:label>
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    <link:label id="lab_invest_InvestmentSectorAxis_102244BB9E414C9723092430A37598E5_label_en-US" xlink:label="lab_invest_InvestmentSectorAxis_102244BB9E414C9723092430A37598E5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Sector [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentSectorAxis" xlink:label="loc_invest_InvestmentSectorAxis_102244BB9E414C9723092430A37598E5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_invest_InvestmentSectorAxis_102244BB9E414C9723092430A37598E5" xlink:to="lab_invest_InvestmentSectorAxis_102244BB9E414C9723092430A37598E5" xlink:type="arc" />
    <link:label id="lab_invest_InvestmentSectorDomain_637960CF80DC026E92232430A37558E4_terseLabel_en-US" xlink:label="lab_invest_InvestmentSectorDomain_637960CF80DC026E92232430A37558E4" 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_637960CF80DC026E92232430A37558E4_label_en-US" xlink:label="lab_invest_InvestmentSectorDomain_637960CF80DC026E92232430A37558E4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Sector [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentSectorDomain" xlink:label="loc_invest_InvestmentSectorDomain_637960CF80DC026E92232430A37558E4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_invest_InvestmentSectorDomain_637960CF80DC026E92232430A37558E4" xlink:to="lab_invest_InvestmentSectorDomain_637960CF80DC026E92232430A37558E4" xlink:type="arc" />
    <link:label id="lab_iep_BasicMaterialsMember_3AD18CEA2CB80DDDFD002430A375400D_terseLabel_en-US" xlink:label="lab_iep_BasicMaterialsMember_3AD18CEA2CB80DDDFD002430A375400D" 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_3AD18CEA2CB80DDDFD002430A375400D_label_en-US" xlink:label="lab_iep_BasicMaterialsMember_3AD18CEA2CB80DDDFD002430A375400D" 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_3AD18CEA2CB80DDDFD002430A375400D_documentation_en-US" xlink:label="lab_iep_BasicMaterialsMember_3AD18CEA2CB80DDDFD002430A375400D" 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-20130930.xsd#iep_BasicMaterialsMember" xlink:label="loc_iep_BasicMaterialsMember_3AD18CEA2CB80DDDFD002430A375400D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_BasicMaterialsMember_3AD18CEA2CB80DDDFD002430A375400D" xlink:to="lab_iep_BasicMaterialsMember_3AD18CEA2CB80DDDFD002430A375400D" xlink:type="arc" />
    <link:label id="lab_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1_terseLabel_en-US" xlink:label="lab_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Communications</link:label>
    <link:label id="lab_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1_label_en-US" xlink:label="lab_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
    <link:label id="lab_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1_documentation_en-US" xlink:label="lab_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_CommunicationsMember" xlink:label="loc_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1" xlink:to="lab_iep_CommunicationsMember_66DF4E1DEAB8608DE1552430A375CFA1" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerNonCyclicalMember_7871F6DB5189B1674CEA2430A375C808_terseLabel_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_7871F6DB5189B1674CEA2430A375C808" 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_7871F6DB5189B1674CEA2430A375C808_label_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_7871F6DB5189B1674CEA2430A375C808" 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_7871F6DB5189B1674CEA2430A375C808_documentation_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_7871F6DB5189B1674CEA2430A375C808" 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-20130930.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_7871F6DB5189B1674CEA2430A375C808" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerNonCyclicalMember_7871F6DB5189B1674CEA2430A375C808" xlink:to="lab_iep_ConsumerNonCyclicalMember_7871F6DB5189B1674CEA2430A375C808" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerCyclicalMember_E9F253E54CBC2E8CB3B92430A375AB60_terseLabel_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_E9F253E54CBC2E8CB3B92430A375AB60" 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_E9F253E54CBC2E8CB3B92430A375AB60_label_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_E9F253E54CBC2E8CB3B92430A375AB60" 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_E9F253E54CBC2E8CB3B92430A375AB60_documentation_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_E9F253E54CBC2E8CB3B92430A375AB60" 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-20130930.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_E9F253E54CBC2E8CB3B92430A375AB60" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerCyclicalMember_E9F253E54CBC2E8CB3B92430A375AB60" xlink:to="lab_iep_ConsumerCyclicalMember_E9F253E54CBC2E8CB3B92430A375AB60" xlink:type="arc" />
    <link:label id="lab_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821_terseLabel_en-US" xlink:label="lab_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Diversified</link:label>
    <link:label id="lab_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821_label_en-US" xlink:label="lab_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Diversified [Member]</link:label>
    <link:label id="lab_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821_documentation_en-US" xlink:label="lab_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Diversified [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_DiversifiedMember" xlink:label="loc_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821" xlink:to="lab_iep_DiversifiedMember_03E6865226EDFFA8F0C22430A3756821" xlink:type="arc" />
    <link:label id="lab_iep_EnergySectorMember_DF98061010D729EB25772430A375F528_terseLabel_en-US" xlink:label="lab_iep_EnergySectorMember_DF98061010D729EB25772430A375F528" 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_DF98061010D729EB25772430A375F528_label_en-US" xlink:label="lab_iep_EnergySectorMember_DF98061010D729EB25772430A375F528" 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_DF98061010D729EB25772430A375F528_documentation_en-US" xlink:label="lab_iep_EnergySectorMember_DF98061010D729EB25772430A375F528" 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-20130930.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_DF98061010D729EB25772430A375F528" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySectorMember_DF98061010D729EB25772430A375F528" xlink:to="lab_iep_EnergySectorMember_DF98061010D729EB25772430A375F528" xlink:type="arc" />
    <link:label id="lab_iep_FinancialMember_A3372CFD796D7A65CE082430A3750824_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_A3372CFD796D7A65CE082430A3750824" 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_A3372CFD796D7A65CE082430A3750824_label_en-US" xlink:label="lab_iep_FinancialMember_A3372CFD796D7A65CE082430A3750824" 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_A3372CFD796D7A65CE082430A3750824_documentation_en-US" xlink:label="lab_iep_FinancialMember_A3372CFD796D7A65CE082430A3750824" 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-20130930.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_A3372CFD796D7A65CE082430A3750824" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FinancialMember_A3372CFD796D7A65CE082430A3750824" xlink:to="lab_iep_FinancialMember_A3372CFD796D7A65CE082430A3750824" xlink:type="arc" />
    <link:label id="lab_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD_terseLabel_en-US" xlink:label="lab_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Funds</link:label>
    <link:label id="lab_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD_label_en-US" xlink:label="lab_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:label id="lab_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD_documentation_en-US" xlink:label="lab_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_FundsMember" xlink:label="loc_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD" xlink:to="lab_iep_FundsMember_754C9328EFF7A37EAC3D2430A37576BD" xlink:type="arc" />
    <link:label id="lab_iep_TechnologyMember_1B3EA97326EE352585F62430A37510C7_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_1B3EA97326EE352585F62430A37510C7" 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_1B3EA97326EE352585F62430A37510C7_label_en-US" xlink:label="lab_iep_TechnologyMember_1B3EA97326EE352585F62430A37510C7" 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_1B3EA97326EE352585F62430A37510C7_documentation_en-US" xlink:label="lab_iep_TechnologyMember_1B3EA97326EE352585F62430A37510C7" 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-20130930.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_1B3EA97326EE352585F62430A37510C7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TechnologyMember_1B3EA97326EE352585F62430A37510C7" xlink:to="lab_iep_TechnologyMember_1B3EA97326EE352585F62430A37510C7" xlink:type="arc" />
    <link:label id="lab_us-gaap_SovereignDebtMember_F97585D07DBFDCF988532430A37593A1_terseLabel_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_F97585D07DBFDCF988532430A37593A1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sovereign debt</link:label>
    <link:label id="lab_us-gaap_SovereignDebtMember_F97585D07DBFDCF988532430A37593A1_label_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_F97585D07DBFDCF988532430A37593A1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Sovereign Debt [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SovereignDebtMember" xlink:label="loc_us-gaap_SovereignDebtMember_F97585D07DBFDCF988532430A37593A1" xlink:type="locator" />
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    <link:label id="lab_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities</link:label>
    <link:label id="lab_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2_label_en-US" xlink:label="lab_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:label id="lab_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2_documentation_en-US" xlink:label="lab_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_UtilitiesMember" xlink:label="loc_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2" xlink:to="lab_iep_UtilitiesMember_95451773F3908A1F47612430A37513B2" xlink:type="arc" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_4DAD0B423872DE7073F02430A375EE2D" xlink:type="locator" />
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    <link:label id="lab_iep_AblCreditFacilityMember_8AC8FB726A7F56C8C32960236AE9151B_terseLabel_en-US" xlink:label="lab_iep_AblCreditFacilityMember_8AC8FB726A7F56C8C32960236AE9151B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
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    <link:loc xlink:href="iep-20130930.xsd#iep_DebtInstrumentIssueDiscountPercentage" xlink:label="loc_iep_DebtInstrumentIssueDiscountPercentage_037803C2FAD6B526447160236AEB9934" xlink:type="locator" />
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    <link:label id="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_63D2CB5219864FD32A3160236AEBB028_terseLabel_en-US" xlink:label="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_63D2CB5219864FD32A3160236AEBB028" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letter of credit facility, maximum aggregate amount</link:label>
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    <link:label id="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_63D2CB5219864FD32A3160236AEBB028_documentation_en-US" xlink:label="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_63D2CB5219864FD32A3160236AEBB028" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Letter of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:loc xlink:href="iep-20130930.xsd#iep_LetterOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_63D2CB5219864FD32A3160236AEBB028" xlink:type="locator" />
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    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_A52467A534801DE3EB8760236AEB6DAC_terseLabel_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_A52467A534801DE3EB8760236AEB6DAC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">First lien net leverage ratio</link:label>
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