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    <link:label id="lab_us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet_EBB01DCB37E1F23CFFFF4ED6681F374E_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet_EBB01DCB37E1F23CFFFF4ED6681F374E" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Changes in receivables and payables relating to securities transactions</link:label>
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    <link:label id="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_CF2C7A5338192D8975C14ED6681F6E4F_terseLabel_en-US" xlink:label="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_CF2C7A5338192D8975C14ED6681F6E4F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other, net</link:label>
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    <link:label id="lab_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_6A421BD7821E4CFF57690D027469DCAC_terseLabel_en-US" xlink:label="lab_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_6A421BD7821E4CFF57690D027469DCAC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Variable Rate Senior Unsecured Convertible Notes [Member]</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_00776E8CCBEEA94F92D70D02746AA0C2_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_00776E8CCBEEA94F92D70D02746AA0C2" 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_751C6CD4B12F526A970B0D02746A5FD0_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_751C6CD4B12F526A970B0D02746A5FD0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption percentage of principal amount</link:label>
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    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_751C6CD4B12F526A970B0D02746A5FD0_documentation_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_751C6CD4B12F526A970B0D02746A5FD0" 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_9FA4AD3DB9C0204382DE0D02746A7629_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_9FA4AD3DB9C0204382DE0D02746A7629" 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_9FA4AD3DB9C0204382DE0D02746A7629_label_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_9FA4AD3DB9C0204382DE0D02746A7629" 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_9FA4AD3DB9C0204382DE0D02746A7629_documentation_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_9FA4AD3DB9C0204382DE0D02746A7629" 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>
    <link:loc xlink:href="iep-20130630.xsd#iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount" xlink:label="loc_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountAuthorizedToBeRepurchasedAtHigherPercenatgeOfPrincipalAmount_9FA4AD3DB9C0204382DE0D02746A7629" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_A1FC729B444D3F2AA2930D02746A6A48_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_A1FC729B444D3F2AA2930D02746A6A48" 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>
    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_A1FC729B444D3F2AA2930D02746A6A48_label_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_A1FC729B444D3F2AA2930D02746A6A48" xlink:role="http://www.xbrl.org/2003/role/label" 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>
    <link:label id="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_A1FC729B444D3F2AA2930D02746A6A48_documentation_en-US" xlink:label="lab_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_A1FC729B444D3F2AA2930D02746A6A48" 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>
    <link:loc xlink:href="iep-20130630.xsd#iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount" xlink:label="loc_iep_DebtInstrumentPercentageOfAggregatePrincipalAmountRequiredToRemainOutstandingIfDebtRedeemedAtHigherPercenatgeOfPrincipalAmount_A1FC729B444D3F2AA2930D02746A6A48" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_FD0746355962589063170D02746AB4D9_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_FD0746355962589063170D02746AB4D9" 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_9DE9DF10148925843F650D02746AA38C_terseLabel_en-US" xlink:label="lab_iep_DepositaryUnitMaximumDividendsPerShareDeclaredBeforeMatchingDistributionToVariableRateNoteholdersRequired_9DE9DF10148925843F650D02746AA38C" 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>
    <link:label id="lab_iep_DepositaryUnitMaximumDividendsPerShareDeclaredBeforeMatchingDistributionToVariableRateNoteholdersRequired_9DE9DF10148925843F650D02746AA38C_label_en-US" xlink:label="lab_iep_DepositaryUnitMaximumDividendsPerShareDeclaredBeforeMatchingDistributionToVariableRateNoteholdersRequired_9DE9DF10148925843F650D02746AA38C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Depositary Unit, Maximum Dividends, Per Share, Declared, Before Matching Distribution to Variable Rate Noteholders Required</link:label>
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    <link:loc xlink:href="iep-20130630.xsd#iep_DepositaryUnitMaximumDividendsPerShareDeclaredBeforeMatchingDistributionToVariableRateNoteholdersRequired" xlink:label="loc_iep_DepositaryUnitMaximumDividendsPerShareDeclaredBeforeMatchingDistributionToVariableRateNoteholdersRequired_9DE9DF10148925843F650D02746AA38C" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentDistributionAmount_898DFFBA31E5CDEE260E0D02746A30BE_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentDistributionAmount_898DFFBA31E5CDEE260E0D02746A30BE" 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_BFF57FAA1AF36BC557120D02746A4BF3_terseLabel_en-US" xlink:label="lab_us-gaap_RepaymentsOfLongTermDebt_BFF57FAA1AF36BC557120D02746A4BF3" 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_NetIncomeAttributableToParentSubjectToAllocationAmongstPartners_67D65D35EC29B58511694ED665AF9983_terseLabel_en-US" xlink:label="lab_iep_NetIncomeAttributableToParentSubjectToAllocationAmongstPartners_67D65D35EC29B58511694ED665AF9983" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net income attributable to Icahn Enterprises net of portion allocable 100% to general partner</link:label>
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    <link:label id="lab_us-gaap_NetIncomeLossAllocatedToLimitedPartners_9F1C38D1B7203394B5A94ED665AF45B4_verboseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossAllocatedToLimitedPartners_9F1C38D1B7203394B5A94ED665AF45B4" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Net income attributable to Icahn Enterprises allocable to limited partners (98.01% allocation)</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_944ACF03306FDFBE62674ED665B0E038_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_944ACF03306FDFBE62674ED665B0E038" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">General partner ownership percentage in Icahn Enterprises</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CorporateDebtSecuritiesMember_A7BF31EB7204A0C10C493192EFE49694" xlink:to="lab_us-gaap_CorporateDebtSecuritiesMember_A7BF31EB7204A0C10C493192EFE49694" xlink:type="arc" />
    <link:label id="lab_us-gaap_MortgageBackedSecuritiesMember_3DC2FF989D28B37D318F3192EFE57FC1_terseLabel_en-US" xlink:label="lab_us-gaap_MortgageBackedSecuritiesMember_3DC2FF989D28B37D318F3192EFE57FC1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mortgage-backed securities:</link:label>
    <link:label id="lab_us-gaap_MortgageBackedSecuritiesMember_3DC2FF989D28B37D318F3192EFE57FC1_label_en-US" xlink:label="lab_us-gaap_MortgageBackedSecuritiesMember_3DC2FF989D28B37D318F3192EFE57FC1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Collateralized Mortgage Backed Securities [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MortgageBackedSecuritiesMember" xlink:label="loc_us-gaap_MortgageBackedSecuritiesMember_3DC2FF989D28B37D318F3192EFE57FC1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_MortgageBackedSecuritiesMember_3DC2FF989D28B37D318F3192EFE57FC1" xlink:to="lab_us-gaap_MortgageBackedSecuritiesMember_3DC2FF989D28B37D318F3192EFE57FC1" xlink:type="arc" />
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    <link:label id="lab_invest_InvestmentSectorAxis_7476C23315D67137EDDD3192EFE59396_label_en-US" xlink:label="lab_invest_InvestmentSectorAxis_7476C23315D67137EDDD3192EFE59396" 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_7476C23315D67137EDDD3192EFE59396" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_invest_InvestmentSectorAxis_7476C23315D67137EDDD3192EFE59396" xlink:to="lab_invest_InvestmentSectorAxis_7476C23315D67137EDDD3192EFE59396" xlink:type="arc" />
    <link:label id="lab_invest_InvestmentSectorDomain_BF2FB777C754FE54F6CB3192EFE5C79F_terseLabel_en-US" xlink:label="lab_invest_InvestmentSectorDomain_BF2FB777C754FE54F6CB3192EFE5C79F" 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_BF2FB777C754FE54F6CB3192EFE5C79F_label_en-US" xlink:label="lab_invest_InvestmentSectorDomain_BF2FB777C754FE54F6CB3192EFE5C79F" 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_BF2FB777C754FE54F6CB3192EFE5C79F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_invest_InvestmentSectorDomain_BF2FB777C754FE54F6CB3192EFE5C79F" xlink:to="lab_invest_InvestmentSectorDomain_BF2FB777C754FE54F6CB3192EFE5C79F" xlink:type="arc" />
    <link:label id="lab_iep_BasicMaterialsMember_F0AB167901375E855E863192EFE5D351_terseLabel_en-US" xlink:label="lab_iep_BasicMaterialsMember_F0AB167901375E855E863192EFE5D351" 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_F0AB167901375E855E863192EFE5D351_label_en-US" xlink:label="lab_iep_BasicMaterialsMember_F0AB167901375E855E863192EFE5D351" 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_F0AB167901375E855E863192EFE5D351_documentation_en-US" xlink:label="lab_iep_BasicMaterialsMember_F0AB167901375E855E863192EFE5D351" 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-20130630.xsd#iep_BasicMaterialsMember" xlink:label="loc_iep_BasicMaterialsMember_F0AB167901375E855E863192EFE5D351" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_BasicMaterialsMember_F0AB167901375E855E863192EFE5D351" xlink:to="lab_iep_BasicMaterialsMember_F0AB167901375E855E863192EFE5D351" xlink:type="arc" />
    <link:label id="lab_iep_CommunicationsMember_7E9D88C8DAA0C7550E2C3192EFE57883_terseLabel_en-US" xlink:label="lab_iep_CommunicationsMember_7E9D88C8DAA0C7550E2C3192EFE57883" 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_7E9D88C8DAA0C7550E2C3192EFE57883_label_en-US" xlink:label="lab_iep_CommunicationsMember_7E9D88C8DAA0C7550E2C3192EFE57883" 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_7E9D88C8DAA0C7550E2C3192EFE57883_documentation_en-US" xlink:label="lab_iep_CommunicationsMember_7E9D88C8DAA0C7550E2C3192EFE57883" 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-20130630.xsd#iep_CommunicationsMember" xlink:label="loc_iep_CommunicationsMember_7E9D88C8DAA0C7550E2C3192EFE57883" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CommunicationsMember_7E9D88C8DAA0C7550E2C3192EFE57883" xlink:to="lab_iep_CommunicationsMember_7E9D88C8DAA0C7550E2C3192EFE57883" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerNonCyclicalMember_BEBEAB0904B85AD0EA913192EFE56580_terseLabel_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_BEBEAB0904B85AD0EA913192EFE56580" 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_BEBEAB0904B85AD0EA913192EFE56580_label_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_BEBEAB0904B85AD0EA913192EFE56580" 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_BEBEAB0904B85AD0EA913192EFE56580_documentation_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_BEBEAB0904B85AD0EA913192EFE56580" 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-20130630.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_BEBEAB0904B85AD0EA913192EFE56580" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerNonCyclicalMember_BEBEAB0904B85AD0EA913192EFE56580" xlink:to="lab_iep_ConsumerNonCyclicalMember_BEBEAB0904B85AD0EA913192EFE56580" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerCyclicalMember_B311641657D03FBCA4E93192EFE5EC43_terseLabel_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_B311641657D03FBCA4E93192EFE5EC43" 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_B311641657D03FBCA4E93192EFE5EC43_label_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_B311641657D03FBCA4E93192EFE5EC43" 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_B311641657D03FBCA4E93192EFE5EC43_documentation_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_B311641657D03FBCA4E93192EFE5EC43" 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-20130630.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_B311641657D03FBCA4E93192EFE5EC43" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerCyclicalMember_B311641657D03FBCA4E93192EFE5EC43" xlink:to="lab_iep_ConsumerCyclicalMember_B311641657D03FBCA4E93192EFE5EC43" xlink:type="arc" />
    <link:label id="lab_iep_DiversifiedMember_A64EC0EF0C700532964F3192EFE5C749_terseLabel_en-US" xlink:label="lab_iep_DiversifiedMember_A64EC0EF0C700532964F3192EFE5C749" 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_A64EC0EF0C700532964F3192EFE5C749_label_en-US" xlink:label="lab_iep_DiversifiedMember_A64EC0EF0C700532964F3192EFE5C749" 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_A64EC0EF0C700532964F3192EFE5C749_documentation_en-US" xlink:label="lab_iep_DiversifiedMember_A64EC0EF0C700532964F3192EFE5C749" 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-20130630.xsd#iep_DiversifiedMember" xlink:label="loc_iep_DiversifiedMember_A64EC0EF0C700532964F3192EFE5C749" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DiversifiedMember_A64EC0EF0C700532964F3192EFE5C749" xlink:to="lab_iep_DiversifiedMember_A64EC0EF0C700532964F3192EFE5C749" xlink:type="arc" />
    <link:label id="lab_iep_EnergySectorMember_5459D5F602FC1E9A9E953192EFE5484F_terseLabel_en-US" xlink:label="lab_iep_EnergySectorMember_5459D5F602FC1E9A9E953192EFE5484F" 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_5459D5F602FC1E9A9E953192EFE5484F_label_en-US" xlink:label="lab_iep_EnergySectorMember_5459D5F602FC1E9A9E953192EFE5484F" 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_5459D5F602FC1E9A9E953192EFE5484F_documentation_en-US" xlink:label="lab_iep_EnergySectorMember_5459D5F602FC1E9A9E953192EFE5484F" 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-20130630.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_5459D5F602FC1E9A9E953192EFE5484F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySectorMember_5459D5F602FC1E9A9E953192EFE5484F" xlink:to="lab_iep_EnergySectorMember_5459D5F602FC1E9A9E953192EFE5484F" xlink:type="arc" />
    <link:label id="lab_iep_FinancialMember_825CF011A5C5B7B9B44A3192EFE6F41F_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_825CF011A5C5B7B9B44A3192EFE6F41F" 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_825CF011A5C5B7B9B44A3192EFE6F41F_label_en-US" xlink:label="lab_iep_FinancialMember_825CF011A5C5B7B9B44A3192EFE6F41F" 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_825CF011A5C5B7B9B44A3192EFE6F41F_documentation_en-US" xlink:label="lab_iep_FinancialMember_825CF011A5C5B7B9B44A3192EFE6F41F" 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-20130630.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_825CF011A5C5B7B9B44A3192EFE6F41F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FinancialMember_825CF011A5C5B7B9B44A3192EFE6F41F" xlink:to="lab_iep_FinancialMember_825CF011A5C5B7B9B44A3192EFE6F41F" xlink:type="arc" />
    <link:label id="lab_iep_FundsMember_D3188714A8FCBD020DC83192EFE66E3E_terseLabel_en-US" xlink:label="lab_iep_FundsMember_D3188714A8FCBD020DC83192EFE66E3E" 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_D3188714A8FCBD020DC83192EFE66E3E_label_en-US" xlink:label="lab_iep_FundsMember_D3188714A8FCBD020DC83192EFE66E3E" 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_D3188714A8FCBD020DC83192EFE66E3E_documentation_en-US" xlink:label="lab_iep_FundsMember_D3188714A8FCBD020DC83192EFE66E3E" 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-20130630.xsd#iep_FundsMember" xlink:label="loc_iep_FundsMember_D3188714A8FCBD020DC83192EFE66E3E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FundsMember_D3188714A8FCBD020DC83192EFE66E3E" xlink:to="lab_iep_FundsMember_D3188714A8FCBD020DC83192EFE66E3E" xlink:type="arc" />
    <link:label id="lab_iep_TechnologyMember_5959B4DE720CF0B37B523192EFE6618A_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_5959B4DE720CF0B37B523192EFE6618A" 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_5959B4DE720CF0B37B523192EFE6618A_label_en-US" xlink:label="lab_iep_TechnologyMember_5959B4DE720CF0B37B523192EFE6618A" 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_5959B4DE720CF0B37B523192EFE6618A_documentation_en-US" xlink:label="lab_iep_TechnologyMember_5959B4DE720CF0B37B523192EFE6618A" 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-20130630.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_5959B4DE720CF0B37B523192EFE6618A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TechnologyMember_5959B4DE720CF0B37B523192EFE6618A" xlink:to="lab_iep_TechnologyMember_5959B4DE720CF0B37B523192EFE6618A" xlink:type="arc" />
    <link:label id="lab_us-gaap_SovereignDebtMember_2E5AA2A98D756AB04AFA3192EFE6A450_terseLabel_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_2E5AA2A98D756AB04AFA3192EFE6A450" 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_2E5AA2A98D756AB04AFA3192EFE6A450_label_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_2E5AA2A98D756AB04AFA3192EFE6A450" 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_2E5AA2A98D756AB04AFA3192EFE6A450" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SovereignDebtMember_2E5AA2A98D756AB04AFA3192EFE6A450" xlink:to="lab_us-gaap_SovereignDebtMember_2E5AA2A98D756AB04AFA3192EFE6A450" xlink:type="arc" />
    <link:label id="lab_iep_UtilitiesMember_9B1D821BD882BE4FEA2A3192EFE6ED19_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_9B1D821BD882BE4FEA2A3192EFE6ED19" 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_9B1D821BD882BE4FEA2A3192EFE6ED19_label_en-US" xlink:label="lab_iep_UtilitiesMember_9B1D821BD882BE4FEA2A3192EFE6ED19" 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_9B1D821BD882BE4FEA2A3192EFE6ED19_documentation_en-US" xlink:label="lab_iep_UtilitiesMember_9B1D821BD882BE4FEA2A3192EFE6ED19" 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-20130630.xsd#iep_UtilitiesMember" xlink:label="loc_iep_UtilitiesMember_9B1D821BD882BE4FEA2A3192EFE6ED19" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CashFlowHedgingMember_9E6AA9B01300E2E1ABEE39383EF8BB35_label_en-US" xlink:label="lab_us-gaap_CashFlowHedgingMember_9E6AA9B01300E2E1ABEE39383EF8BB35" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash Flow Hedging [Member]</link:label>
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    <link:label id="lab_us-gaap_DerivativeInstrumentRiskAxis_891B2DFFD6630D51206139383EF86D15_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentRiskAxis_891B2DFFD6630D51206139383EF86D15" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative Instrument Risk [Axis]</link:label>
    <link:label id="lab_us-gaap_DerivativeInstrumentRiskAxis_891B2DFFD6630D51206139383EF86D15_label_en-US" xlink:label="lab_us-gaap_DerivativeInstrumentRiskAxis_891B2DFFD6630D51206139383EF86D15" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Instrument [Axis]</link:label>
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    <link:label id="lab_us-gaap_DerivativeContractTypeDomain_3E555EC4D0A147AC129739383EF801FB_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeContractTypeDomain_3E555EC4D0A147AC129739383EF801FB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Primary underlying risk:</link:label>
    <link:label id="lab_us-gaap_DerivativeContractTypeDomain_3E555EC4D0A147AC129739383EF801FB_label_en-US" xlink:label="lab_us-gaap_DerivativeContractTypeDomain_3E555EC4D0A147AC129739383EF801FB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Contract [Domain]</link:label>
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    <link:label id="lab_us-gaap_InterestRateSwapMember_4527FCF91FC85CB070AB39383EF87713_terseLabel_en-US" xlink:label="lab_us-gaap_InterestRateSwapMember_4527FCF91FC85CB070AB39383EF87713" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest rate swap contracts</link:label>
    <link:label id="lab_us-gaap_InterestRateSwapMember_4527FCF91FC85CB070AB39383EF87713_label_en-US" xlink:label="lab_us-gaap_InterestRateSwapMember_4527FCF91FC85CB070AB39383EF87713" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Rate Swap [Member]</link:label>
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    <link:label id="lab_us-gaap_CommodityContractMember_E6DC0E4F85FF55840C7039383EF819E8_terseLabel_en-US" xlink:label="lab_us-gaap_CommodityContractMember_E6DC0E4F85FF55840C7039383EF819E8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Commodity contracts</link:label>
    <link:label id="lab_us-gaap_CommodityContractMember_E6DC0E4F85FF55840C7039383EF819E8_label_en-US" xlink:label="lab_us-gaap_CommodityContractMember_E6DC0E4F85FF55840C7039383EF819E8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Commodity Contract [Member]</link:label>
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    <link:label id="lab_us-gaap_DerivativeLineItems_25F292546AFF0DADE58A39383EF802E1_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLineItems_25F292546AFF0DADE58A39383EF802E1" 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_25F292546AFF0DADE58A39383EF802E1_label_en-US" xlink:label="lab_us-gaap_DerivativeLineItems_25F292546AFF0DADE58A39383EF802E1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative [Line Items]</link:label>
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    <link:label id="lab_iep_RemainingPortionOfNotionalAmountOfInterestRateCashFlowHedgeInstruments_2EDFA3E1C768CD44D3BF39383EF86CC8_terseLabel_en-US" xlink:label="lab_iep_RemainingPortionOfNotionalAmountOfInterestRateCashFlowHedgeInstruments_2EDFA3E1C768CD44D3BF39383EF86CC8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Remaining portion of notional amount of interest rate cash flow hedge instruments</link:label>
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    <link:label id="lab_iep_RemainingPortionOfNotionalAmountOfInterestRateCashFlowHedgeInstruments_2EDFA3E1C768CD44D3BF39383EF86CC8_documentation_en-US" xlink:label="lab_iep_RemainingPortionOfNotionalAmountOfInterestRateCashFlowHedgeInstruments_2EDFA3E1C768CD44D3BF39383EF86CC8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Remaining portion of notional amount of interest rate cash flow hedge instruments</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_RemainingPortionOfNotionalAmountOfInterestRateCashFlowHedgeInstruments" xlink:label="loc_iep_RemainingPortionOfNotionalAmountOfInterestRateCashFlowHedgeInstruments_2EDFA3E1C768CD44D3BF39383EF86CC8" xlink:type="locator" />
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    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossInterestRateHedges_7EAED8D6C6985F9E77F639383EF84275_terseLabel_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossInterestRateHedges_7EAED8D6C6985F9E77F639383EF84275" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss interest rate hedges.</link:label>
    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossInterestRateHedges_7EAED8D6C6985F9E77F639383EF84275_label_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossInterestRateHedges_7EAED8D6C6985F9E77F639383EF84275" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss interest rate hedges.</link:label>
    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossInterestRateHedges_7EAED8D6C6985F9E77F639383EF84275_documentation_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossInterestRateHedges_7EAED8D6C6985F9E77F639383EF84275" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss interest rate hedges.</link:label>
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    <link:label id="lab_us-gaap_InterestRateCashFlowHedgeGainLossToBeReclassifiedDuringNext12MonthsNet_5622FE93AC84E3FECF1E39383EF89617_terseLabel_en-US" xlink:label="lab_us-gaap_InterestRateCashFlowHedgeGainLossToBeReclassifiedDuringNext12MonthsNet_5622FE93AC84E3FECF1E39383EF89617" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Losses on interest rate swap agreements expected to be reclassified</link:label>
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    <link:label id="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne_D2C5B0C1D9322A2968FF39383EF8E7EE_terseLabel_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne_D2C5B0C1D9322A2968FF39383EF8E7EE" 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, 2014</link:label>
    <link:label id="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne_D2C5B0C1D9322A2968FF39383EF8E7EE_label_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne_D2C5B0C1D9322A2968FF39383EF8E7EE" 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 Interest Rates, Year One</link:label>
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    <link:loc xlink:href="iep-20130630.xsd#iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne" xlink:label="loc_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne_D2C5B0C1D9322A2968FF39383EF8E7EE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne_D2C5B0C1D9322A2968FF39383EF8E7EE" xlink:to="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInInterestRatesYearOne_D2C5B0C1D9322A2968FF39383EF8E7EE" xlink:type="arc" />
    <link:label id="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_47330B1154DB7D098F2539383EF850EC_terseLabel_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_47330B1154DB7D098F2539383EF850EC" 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_47330B1154DB7D098F2539383EF850EC_label_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_47330B1154DB7D098F2539383EF850EC" 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_47330B1154DB7D098F2539383EF850EC_documentation_en-US" xlink:label="lab_iep_ExpectedChangeInInterestExpenseFrom25BasisPointChangeInDebtInstrumentInterestRateYearTwo_47330B1154DB7D098F2539383EF850EC" 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>
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    <link:label id="lab_invest_DerivativeNotionalAmount_093F54EAE1F4339DE95B39383EF8EC1F_terseLabel_en-US" xlink:label="lab_invest_DerivativeNotionalAmount_093F54EAE1F4339DE95B39383EF8EC1F" 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>
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    <link:label id="lab_us-gaap_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_B197E85AC779F25C03A439383EF83426_terseLabel_en-US" xlink:label="lab_us-gaap_MaximumLengthOfTimeHedgedInPriceRiskCashFlowHedge1_B197E85AC779F25C03A439383EF83426" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maturity of price risk cash flow hedge derivatives (in years)</link:label>
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_AB6B8CBB90587E30D8A30D2CA2DB314F_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_AB6B8CBB90587E30D8A30D2CA2DB314F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_AB6B8CBB90587E30D8A30D2CA2DB314F" xlink:type="locator" />
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_5A38461E543E102237090D2CA2DBB24B_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_5A38461E543E102237090D2CA2DBB24B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Aggregate general partner ownership interest of parent and operating subsidiary</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_5A38461E543E102237090D2CA2DBB24B_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_5A38461E543E102237090D2CA2DBB24B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Aggregate Ownership interest of Parent and Holding Company Subsidiaries</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_5A38461E543E102237090D2CA2DBB24B_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_5A38461E543E102237090D2CA2DBB24B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Aggregate Ownership interest of Parent and Holding Company Subsidiaries</link:label>
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_9436162286A428E2405F0D2CA2DBF2BC_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_9436162286A428E2405F0D2CA2DBF2BC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest in Icahn Enterprises (in units)</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_9436162286A428E2405F0D2CA2DBF2BC_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_9436162286A428E2405F0D2CA2DBF2BC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest, Units</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_9436162286A428E2405F0D2CA2DBF2BC_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_9436162286A428E2405F0D2CA2DBF2BC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest, Units</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_9436162286A428E2405F0D2CA2DBF2BC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LongTermDebtFairValue_6BD8D1C65B8E5006ABDB0D2CA2DBDF28_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_6BD8D1C65B8E5006ABDB0D2CA2DBDF28" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of long-term debt</link:label>
    <link:label id="lab_us-gaap_LongTermDebtFairValue_6BD8D1C65B8E5006ABDB0D2CA2DBDF28_label_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_6BD8D1C65B8E5006ABDB0D2CA2DBDF28" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Fair Value</link:label>
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    <link:label id="lab_iep_RealEstateSegmentMember_EED4A4857D03ABD82E313422DDC9FAFA_label_en-US" xlink:label="lab_iep_RealEstateSegmentMember_EED4A4857D03ABD82E313422DDC9FAFA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Real Estate Segment [Member]</link:label>
    <link:label id="lab_iep_RealEstateSegmentMember_EED4A4857D03ABD82E313422DDC9FAFA_documentation_en-US" xlink:label="lab_iep_RealEstateSegmentMember_EED4A4857D03ABD82E313422DDC9FAFA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Real Estate Segment [Member]</link:label>
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    <link:label id="lab_iep_A2016NotesMember_9AF1FAD75C8AC5D96D263422DDC9FC24_terseLabel_en-US" xlink:label="lab_iep_A2016NotesMember_9AF1FAD75C8AC5D96D263422DDC9FC24" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">7.75% senior unsecured notes due 2016 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_A2016NotesMember" xlink:label="loc_iep_A2016NotesMember_9AF1FAD75C8AC5D96D263422DDC9FC24" 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_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral_FF7B4867D67E320155D94ED66732A951" xlink:type="locator" />
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    <link:label id="lab_iep_ArlMember_C0CEF317F3E5605C96254F88F646ED11_documentation_en-US" xlink:label="lab_iep_ArlMember_C0CEF317F3E5605C96254F88F646ED11" 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-20130630.xsd#iep_ArlMember" xlink:label="loc_iep_ArlMember_C0CEF317F3E5605C96254F88F646ED11" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ArlMember_C0CEF317F3E5605C96254F88F646ED11" xlink:to="lab_iep_ArlMember_C0CEF317F3E5605C96254F88F646ED11" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionAxis_D5E9D09CCAFE516A0E4E4F88F646549F_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAxis_D5E9D09CCAFE516A0E4E4F88F646549F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transactions, by Transaction Type [Axis]</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionAxis_D5E9D09CCAFE516A0E4E4F88F646549F_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAxis_D5E9D09CCAFE516A0E4E4F88F646549F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_D5E9D09CCAFE516A0E4E4F88F646549F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_D5E9D09CCAFE516A0E4E4F88F646549F" xlink:to="lab_us-gaap_RelatedPartyTransactionAxis_D5E9D09CCAFE516A0E4E4F88F646549F" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionDomain_900E92FDB568DEB950DB4F88F6465587_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionDomain_900E92FDB568DEB950DB4F88F6465587" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Domain]</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionDomain_900E92FDB568DEB950DB4F88F6465587_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionDomain_900E92FDB568DEB950DB4F88F6465587" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_900E92FDB568DEB950DB4F88F6465587" xlink:type="locator" />
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    <link:label id="lab_us-gaap_HedgeFundsEquityMember_A0D188AF8288CAF6395B4F88F646CEEE_terseLabel_en-US" xlink:label="lab_us-gaap_HedgeFundsEquityMember_A0D188AF8288CAF6395B4F88F646CEEE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment in Funds [Member]</link:label>
    <link:label id="lab_us-gaap_HedgeFundsEquityMember_A0D188AF8288CAF6395B4F88F646CEEE_label_en-US" xlink:label="lab_us-gaap_HedgeFundsEquityMember_A0D188AF8288CAF6395B4F88F646CEEE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Hedge Funds, Equity [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_HedgeFundsEquityMember" xlink:label="loc_us-gaap_HedgeFundsEquityMember_A0D188AF8288CAF6395B4F88F646CEEE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HedgeFundsEquityMember_A0D188AF8288CAF6395B4F88F646CEEE" xlink:to="lab_us-gaap_HedgeFundsEquityMember_A0D188AF8288CAF6395B4F88F646CEEE" xlink:type="arc" />
    <link:label id="lab_iep_ExpenseSharingAgreementMember_D357F6D7C77BC11F80AB4F88F647CF10_terseLabel_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_D357F6D7C77BC11F80AB4F88F647CF10" 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_D357F6D7C77BC11F80AB4F88F647CF10_label_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_D357F6D7C77BC11F80AB4F88F647CF10" 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_D357F6D7C77BC11F80AB4F88F647CF10_documentation_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_D357F6D7C77BC11F80AB4F88F647CF10" 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-20130630.xsd#iep_ExpenseSharingAgreementMember" xlink:label="loc_iep_ExpenseSharingAgreementMember_D357F6D7C77BC11F80AB4F88F647CF10" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ExpenseSharingAgreementMember_D357F6D7C77BC11F80AB4F88F647CF10" xlink:to="lab_iep_ExpenseSharingAgreementMember_D357F6D7C77BC11F80AB4F88F647CF10" xlink:type="arc" />
    <link:label id="lab_iep_RailcarSalesMember_988EBC32414975751EF34F88F647DCAA_terseLabel_en-US" xlink:label="lab_iep_RailcarSalesMember_988EBC32414975751EF34F88F647DCAA" 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_988EBC32414975751EF34F88F647DCAA_label_en-US" xlink:label="lab_iep_RailcarSalesMember_988EBC32414975751EF34F88F647DCAA" 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_988EBC32414975751EF34F88F647DCAA_documentation_en-US" xlink:label="lab_iep_RailcarSalesMember_988EBC32414975751EF34F88F647DCAA" 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-20130630.xsd#iep_RailcarSalesMember" xlink:label="loc_iep_RailcarSalesMember_988EBC32414975751EF34F88F647DCAA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarSalesMember_988EBC32414975751EF34F88F647DCAA" xlink:to="lab_iep_RailcarSalesMember_988EBC32414975751EF34F88F647DCAA" xlink:type="arc" />
    <link:label id="lab_iep_PurchaseofrailcarsMember_08CEADE087D3BBC2A1DC4F9397F50D51_terseLabel_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_08CEADE087D3BBC2A1DC4F9397F50D51" 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_08CEADE087D3BBC2A1DC4F9397F50D51_label_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_08CEADE087D3BBC2A1DC4F9397F50D51" 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_08CEADE087D3BBC2A1DC4F9397F50D51_documentation_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_08CEADE087D3BBC2A1DC4F9397F50D51" 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-20130630.xsd#iep_PurchaseofrailcarsMember" xlink:label="loc_iep_PurchaseofrailcarsMember_08CEADE087D3BBC2A1DC4F9397F50D51" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PurchaseofrailcarsMember_08CEADE087D3BBC2A1DC4F9397F50D51" xlink:to="lab_iep_PurchaseofrailcarsMember_08CEADE087D3BBC2A1DC4F9397F50D51" xlink:type="arc" />
    <link:label id="lab_iep_RailcarServicesMember_0F07135B303B3DCC72BE4F88F6476A1A_terseLabel_en-US" xlink:label="lab_iep_RailcarServicesMember_0F07135B303B3DCC72BE4F88F6476A1A" 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_0F07135B303B3DCC72BE4F88F6476A1A_label_en-US" xlink:label="lab_iep_RailcarServicesMember_0F07135B303B3DCC72BE4F88F6476A1A" 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_0F07135B303B3DCC72BE4F88F6476A1A_documentation_en-US" xlink:label="lab_iep_RailcarServicesMember_0F07135B303B3DCC72BE4F88F6476A1A" 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-20130630.xsd#iep_RailcarServicesMember" xlink:label="loc_iep_RailcarServicesMember_0F07135B303B3DCC72BE4F88F6476A1A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarServicesMember_0F07135B303B3DCC72BE4F88F6476A1A" xlink:to="lab_iep_RailcarServicesMember_0F07135B303B3DCC72BE4F88F6476A1A" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_1DEF3C944DEC9DF470084F88F647DFF0_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems_1DEF3C944DEC9DF470084F88F647DFF0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_1DEF3C944DEC9DF470084F88F647DFF0_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems_1DEF3C944DEC9DF470084F88F647DFF0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_1DEF3C944DEC9DF470084F88F647DFF0" xlink:type="locator" />
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    <link:label id="lab_iep_InvestmentInFunds_2689F1BEBB80535905194F88F64715AA_terseLabel_en-US" xlink:label="lab_iep_InvestmentInFunds_2689F1BEBB80535905194F88F64715AA" 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_2689F1BEBB80535905194F88F64715AA_label_en-US" xlink:label="lab_iep_InvestmentInFunds_2689F1BEBB80535905194F88F64715AA" 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_2689F1BEBB80535905194F88F64715AA_documentation_en-US" xlink:label="lab_iep_InvestmentInFunds_2689F1BEBB80535905194F88F64715AA" 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-20130630.xsd#iep_InvestmentInFunds" xlink:label="loc_iep_InvestmentInFunds_2689F1BEBB80535905194F88F64715AA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentInFunds_2689F1BEBB80535905194F88F64715AA" xlink:to="lab_iep_InvestmentInFunds_2689F1BEBB80535905194F88F64715AA" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related party transaction, balance</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related party transaction, balance</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related party transaction, balance</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_RelatedPartyTransactionBalance" xlink:label="loc_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B" xlink:to="lab_iep_RelatedPartyTransactionBalance_3CD614153461275C53C34F88F6477C2B" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_84A570E366E368A7DF514F88F6472F53_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_84A570E366E368A7DF514F88F6472F53" 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_84A570E366E368A7DF514F88F6472F53_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_84A570E366E368A7DF514F88F6472F53" 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_84A570E366E368A7DF514F88F6472F53" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_84A570E366E368A7DF514F88F6472F53" xlink:to="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_84A570E366E368A7DF514F88F6472F53" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_4EDAD8F2A27D2B31668D4F88F647870A_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_4EDAD8F2A27D2B31668D4F88F647870A" 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_4EDAD8F2A27D2B31668D4F88F647870A_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_4EDAD8F2A27D2B31668D4F88F647870A" 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_4EDAD8F2A27D2B31668D4F88F647870A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_8D5C45F4393A15FF60304F9294E78715_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_8D5C45F4393A15FF60304F9294E78715" 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_8D5C45F4393A15FF60304F9294E78715_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_8D5C45F4393A15FF60304F9294E78715" 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_8D5C45F4393A15FF60304F9294E78715" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_1143F609254721D756444F8CAB20B44F_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_1143F609254721D756444F8CAB20B44F" 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>
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_71A2562438C5F7FECBA74F8963DF6C90_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_71A2562438C5F7FECBA74F8963DF6C90" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</link:label>
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    <link:label id="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_35BEB28F7309FB5946014F95A316463D_terseLabel_en-US" xlink:label="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_35BEB28F7309FB5946014F95A316463D" 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>
    <link:label id="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_35BEB28F7309FB5946014F95A316463D_label_en-US" xlink:label="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_35BEB28F7309FB5946014F95A316463D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Option to purchase additinal railcars, number of cars</link:label>
    <link:label id="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_35BEB28F7309FB5946014F95A316463D_documentation_en-US" xlink:label="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_35BEB28F7309FB5946014F95A316463D" xlink:role="http://www.xbrl.org/2003/role/documentation" 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_iep_Optiontopurchaseadditionalrailcars_1F4BDCEA827E94807DA64F9054C3463B_terseLabel_en-US" xlink:label="lab_iep_Optiontopurchaseadditionalrailcars_1F4BDCEA827E94807DA64F9054C3463B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Option to purchase additional railcars</link:label>
    <link:label id="lab_iep_Optiontopurchaseadditionalrailcars_1F4BDCEA827E94807DA64F9054C3463B_label_en-US" xlink:label="lab_iep_Optiontopurchaseadditionalrailcars_1F4BDCEA827E94807DA64F9054C3463B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Option to purchase additional railcars</link:label>
    <link:label id="lab_iep_Optiontopurchaseadditionalrailcars_1F4BDCEA827E94807DA64F9054C3463B_documentation_en-US" xlink:label="lab_iep_Optiontopurchaseadditionalrailcars_1F4BDCEA827E94807DA64F9054C3463B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Option to purchase additional railcars</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_Optiontopurchaseadditionalrailcars" xlink:label="loc_iep_Optiontopurchaseadditionalrailcars_1F4BDCEA827E94807DA64F9054C3463B" xlink:type="locator" />
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    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTerm_38DC23E87AEA68C07F8C4F88F6478286_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTerm_38DC23E87AEA68C07F8C4F88F6478286" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term of service agreement (in years)</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTerm_38DC23E87AEA68C07F8C4F88F6478286_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTerm_38DC23E87AEA68C07F8C4F88F6478286" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term</link:label>
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTerm_38DC23E87AEA68C07F8C4F88F6478286_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTerm_38DC23E87AEA68C07F8C4F88F6478286" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Service Agreement Term</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_RelatedPartyTransactionServiceAgreementTerm" xlink:label="loc_iep_RelatedPartyTransactionServiceAgreementTerm_38DC23E87AEA68C07F8C4F88F6478286" xlink:type="locator" />
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    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_894AA851F03E14F2F6B64F88F648A6BB_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermAutomaticRenewalPeriod_894AA851F03E14F2F6B64F88F648A6BB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Renewal period of service agreement (in years)</link:label>
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    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_51D18CA9EE7DE0D9DEBA4F88F6488810_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_51D18CA9EE7DE0D9DEBA4F88F6488810" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Written notice requirment period to terminate services agreement (in days)</link:label>
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    <link:loc xlink:href="iep-20130630.xsd#iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination" xlink:label="loc_iep_RelatedPartyTransactionServiceAgreementTermWrittenNoticePeriodRequiredForTermination_51D18CA9EE7DE0D9DEBA4F88F6488810" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AccountsReceivableRelatedParties_D0A7514650473FA0E6734F88F6485BD7_terseLabel_en-US" xlink:label="lab_us-gaap_AccountsReceivableRelatedParties_D0A7514650473FA0E6734F88F6485BD7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounts receivable due from related parties</link:label>
    <link:label id="lab_us-gaap_AccountsReceivableRelatedParties_D0A7514650473FA0E6734F88F6485BD7_label_en-US" xlink:label="lab_us-gaap_AccountsReceivableRelatedParties_D0A7514650473FA0E6734F88F6485BD7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accounts Receivable, Related Parties</link:label>
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    <link:label id="lab_iep_CrllcMember_E343030FD0397758C7CF0CFD319D5282_terseLabel_en-US" xlink:label="lab_iep_CrllcMember_E343030FD0397758C7CF0CFD319D5282" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CRLLC [Member]</link:label>
    <link:label id="lab_iep_CrllcMember_E343030FD0397758C7CF0CFD319D5282_label_en-US" xlink:label="lab_iep_CrllcMember_E343030FD0397758C7CF0CFD319D5282" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CRLLC [Member]</link:label>
    <link:label id="lab_iep_CrllcMember_E343030FD0397758C7CF0CFD319D5282_documentation_en-US" xlink:label="lab_iep_CrllcMember_E343030FD0397758C7CF0CFD319D5282" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CRLLC [Member]</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_CrllcMember" xlink:label="loc_iep_CrllcMember_E343030FD0397758C7CF0CFD319D5282" xlink:type="locator" />
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    <link:label id="lab_iep_AblCreditFacilityMember_E00072B09FD879039E440CFD319D08EB_terseLabel_en-US" xlink:label="lab_iep_AblCreditFacilityMember_E00072B09FD879039E440CFD319D08EB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
    <link:label id="lab_iep_AblCreditFacilityMember_E00072B09FD879039E440CFD319D08EB_label_en-US" xlink:label="lab_iep_AblCreditFacilityMember_E00072B09FD879039E440CFD319D08EB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
    <link:label id="lab_iep_AblCreditFacilityMember_E00072B09FD879039E440CFD319D08EB_documentation_en-US" xlink:label="lab_iep_AblCreditFacilityMember_E00072B09FD879039E440CFD319D08EB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_AblCreditFacilityMember" xlink:label="loc_iep_AblCreditFacilityMember_E00072B09FD879039E440CFD319D08EB" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SecuredDebtMember_45A4046B8156E8CDEB4B0CFD319EC462_terseLabel_en-US" xlink:label="lab_us-gaap_SecuredDebtMember_45A4046B8156E8CDEB4B0CFD319EC462" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Secured Debt [Member]</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditMember_D82D6559495A1A46312C0CFD31A3E4F2_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditMember_D82D6559495A1A46312C0CFD31A3E4F2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of Credit [Member]</link:label>
    <link:label id="lab_us-gaap_LineOfCreditMember_D82D6559495A1A46312C0CFD31A3E4F2_label_en-US" xlink:label="lab_us-gaap_LineOfCreditMember_D82D6559495A1A46312C0CFD31A3E4F2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit [Member]</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_A52E354E34FD38A4A29C0CFD31A30F7C_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityAmountOutstanding_A52E354E34FD38A4A29C0CFD31A30F7C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, outstanding borowings</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LineOfCreditFacilityAmountOutstanding" xlink:label="loc_us-gaap_LineOfCreditFacilityAmountOutstanding_A52E354E34FD38A4A29C0CFD31A30F7C" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentIssueDiscountPercentage_1B181BA52FF3F5409F1B0CFD31A3AB2E_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentIssueDiscountPercentage_1B181BA52FF3F5409F1B0CFD31A3AB2E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, issue discount percentage</link:label>
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    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_9EE70256A94C080740FA4ED66783A203_terseLabel_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_9EE70256A94C080740FA4ED66783A203" 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>
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    <link:label id="lab_us-gaap_UnrealizedGainLossOnDerivatives_C6C2E3767D8DDDEEE28F4ED6678358DF_terseLabel_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnDerivatives_C6C2E3767D8DDDEEE28F4ED6678358DF" 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>
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    <link:loc xlink:href="iep-20130630.xsd#iep_WynnewoodOklahomaMember" xlink:label="loc_iep_WynnewoodOklahomaMember_B7C242A2B4605D9F3401502F1F09A594" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_WynnewoodOklahomaMember_B7C242A2B4605D9F3401502F1F09A594" xlink:to="lab_iep_WynnewoodOklahomaMember_B7C242A2B4605D9F3401502F1F09A594" xlink:type="arc" />
    <link:label id="lab_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4_terseLabel_en-US" xlink:label="lab_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cushing, Oklahoma [Member]</link:label>
    <link:label id="lab_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4_label_en-US" xlink:label="lab_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cushing, Oklahoma [Member]</link:label>
    <link:label id="lab_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4_documentation_en-US" xlink:label="lab_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Cushing, Oklahoma [Member]</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_CushingOklahomaMember" xlink:label="loc_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4" xlink:to="lab_iep_CushingOklahomaMember_E33BB117C1DA072944A7502F1F0FCEB4" xlink:type="arc" />
    <link:label id="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_0FC41FB9AC2F70169F2A502F1F0FD760_terseLabel_en-US" xlink:label="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_0FC41FB9AC2F70169F2A502F1F0FD760" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Oil and Gas Production Type [Axis]</link:label>
    <link:label id="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_0FC41FB9AC2F70169F2A502F1F0FD760_label_en-US" xlink:label="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_0FC41FB9AC2F70169F2A502F1F0FD760" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Oil and Gas Production Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis" xlink:label="loc_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_0FC41FB9AC2F70169F2A502F1F0FD760" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_0FC41FB9AC2F70169F2A502F1F0FD760" xlink:to="lab_us-gaap_AverageSalesPriceAndProductionCostsPerUnitOfProductionProductionTypeAxis_0FC41FB9AC2F70169F2A502F1F0FD760" xlink:type="arc" />
    <link:label id="lab_us-gaap_CrudeOilMember_596CF153264948F76765502F1F0F7FC6_terseLabel_en-US" xlink:label="lab_us-gaap_CrudeOilMember_596CF153264948F76765502F1F0F7FC6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Petroleum [Member]</link:label>
    <link:label id="lab_us-gaap_CrudeOilMember_596CF153264948F76765502F1F0F7FC6_label_en-US" xlink:label="lab_us-gaap_CrudeOilMember_596CF153264948F76765502F1F0F7FC6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CrudeOilMember" xlink:label="loc_us-gaap_CrudeOilMember_596CF153264948F76765502F1F0F7FC6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CrudeOilMember_596CF153264948F76765502F1F0F7FC6" xlink:to="lab_us-gaap_CrudeOilMember_596CF153264948F76765502F1F0F7FC6" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A_terseLabel_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude oil gathering [Member]</link:label>
    <link:label id="lab_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A_label_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil Gathering [Member]</link:label>
    <link:label id="lab_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A_documentation_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Crude Oil Gathering [Member]</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_CrudeOilGatheringMember" xlink:label="loc_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A" xlink:to="lab_iep_CrudeOilGatheringMember_A050EA41CE19681297F8502F1F0FCF5A" xlink:type="arc" />
    <link:label id="lab_naics_ZZ486110_92B6C059CD89E298B915502F1F0F8965_terseLabel_en-US" xlink:label="lab_naics_ZZ486110_92B6C059CD89E298B915502F1F0F8965" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pipeline transportation of crude oil [Member]</link:label>
    <link:label id="lab_naics_ZZ486110_92B6C059CD89E298B915502F1F0F8965_label_en-US" xlink:label="lab_naics_ZZ486110_92B6C059CD89E298B915502F1F0F8965" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">486110 Pipeline Transportation of Crude Oil [Member]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd#naics_ZZ486110" xlink:label="loc_naics_ZZ486110_92B6C059CD89E298B915502F1F0F8965" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_naics_ZZ486110_92B6C059CD89E298B915502F1F0F8965" xlink:to="lab_naics_ZZ486110_92B6C059CD89E298B915502F1F0F8965" xlink:type="arc" />
    <link:label id="lab_naics_ZZ325311_6EF53A81ABBAB20CE0C6502F1F0FF638_terseLabel_en-US" xlink:label="lab_naics_ZZ325311_6EF53A81ABBAB20CE0C6502F1F0FF638" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Nitrogen Fertilizer [Member]</link:label>
    <link:label id="lab_naics_ZZ325311_6EF53A81ABBAB20CE0C6502F1F0FF638_label_en-US" xlink:label="lab_naics_ZZ325311_6EF53A81ABBAB20CE0C6502F1F0FF638" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">325311 Nitrogenous Fertilizer Manufacturing [Member]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd#naics_ZZ325311" xlink:label="loc_naics_ZZ325311_6EF53A81ABBAB20CE0C6502F1F0FF638" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_naics_ZZ325311_6EF53A81ABBAB20CE0C6502F1F0FF638" xlink:to="lab_naics_ZZ325311_6EF53A81ABBAB20CE0C6502F1F0FF638" xlink:type="arc" />
    <link:label id="lab_iep_CvrRefiningLpMember_7D8D0A563DEA821F5D03502F1F0F55F6_terseLabel_en-US" xlink:label="lab_iep_CvrRefiningLpMember_7D8D0A563DEA821F5D03502F1F0F55F6" 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_7D8D0A563DEA821F5D03502F1F0F55F6_label_en-US" xlink:label="lab_iep_CvrRefiningLpMember_7D8D0A563DEA821F5D03502F1F0F55F6" 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_7D8D0A563DEA821F5D03502F1F0F55F6_documentation_en-US" xlink:label="lab_iep_CvrRefiningLpMember_7D8D0A563DEA821F5D03502F1F0F55F6" 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-20130630.xsd#iep_CvrRefiningLpMember" xlink:label="loc_iep_CvrRefiningLpMember_7D8D0A563DEA821F5D03502F1F0F55F6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrRefiningLpMember_7D8D0A563DEA821F5D03502F1F0F55F6" xlink:to="lab_iep_CvrRefiningLpMember_7D8D0A563DEA821F5D03502F1F0F55F6" xlink:type="arc" />
    <link:label id="lab_iep_CvrPartnersLpMember_7899F446A8E99B4A4A7D502F1F0FEF7F_terseLabel_en-US" xlink:label="lab_iep_CvrPartnersLpMember_7899F446A8E99B4A4A7D502F1F0FEF7F" 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_7899F446A8E99B4A4A7D502F1F0FEF7F_label_en-US" xlink:label="lab_iep_CvrPartnersLpMember_7899F446A8E99B4A4A7D502F1F0FEF7F" 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_7899F446A8E99B4A4A7D502F1F0FEF7F_documentation_en-US" xlink:label="lab_iep_CvrPartnersLpMember_7899F446A8E99B4A4A7D502F1F0FEF7F" 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-20130630.xsd#iep_CvrPartnersLpMember" xlink:label="loc_iep_CvrPartnersLpMember_7899F446A8E99B4A4A7D502F1F0FEF7F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrPartnersLpMember_7899F446A8E99B4A4A7D502F1F0FEF7F" xlink:to="lab_iep_CvrPartnersLpMember_7899F446A8E99B4A4A7D502F1F0FEF7F" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_C73182D1E61981E18ABD502F1F1564C9_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_C73182D1E61981E18ABD502F1F1564C9" 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_C73182D1E61981E18ABD502F1F1564C9_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_C73182D1E61981E18ABD502F1F1564C9" 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_C73182D1E61981E18ABD502F1F1564C9_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_C73182D1E61981E18ABD502F1F1564C9" 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-20130630.xsd#iep_ProductionBarrelsOfOilPerDay" xlink:label="loc_iep_ProductionBarrelsOfOilPerDay_C73182D1E61981E18ABD502F1F1564C9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilPerDay_C73182D1E61981E18ABD502F1F1564C9" xlink:to="lab_iep_ProductionBarrelsOfOilPerDay_C73182D1E61981E18ABD502F1F1564C9" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_08DA7EC7F4037D2E48F6502F1F15E760_terseLabel_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_08DA7EC7F4037D2E48F6502F1F15E760" 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_08DA7EC7F4037D2E48F6502F1F15E760_label_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_08DA7EC7F4037D2E48F6502F1F15E760" 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_08DA7EC7F4037D2E48F6502F1F15E760_documentation_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_08DA7EC7F4037D2E48F6502F1F15E760" 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-20130630.xsd#iep_CrudeOilPipelineLengthMiles" xlink:label="loc_iep_CrudeOilPipelineLengthMiles_08DA7EC7F4037D2E48F6502F1F15E760" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrudeOilPipelineLengthMiles_08DA7EC7F4037D2E48F6502F1F15E760" xlink:to="lab_iep_CrudeOilPipelineLengthMiles_08DA7EC7F4037D2E48F6502F1F15E760" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_90BB942DA19116AD9786502F1F159987_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_90BB942DA19116AD9786502F1F159987" 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_90BB942DA19116AD9786502F1F159987_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_90BB942DA19116AD9786502F1F159987" 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_90BB942DA19116AD9786502F1F159987_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_90BB942DA19116AD9786502F1F159987" 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-20130630.xsd#iep_ProductionBarrelsOfOilStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilStorageCapacity_90BB942DA19116AD9786502F1F159987" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilStorageCapacity_90BB942DA19116AD9786502F1F159987" xlink:to="lab_iep_ProductionBarrelsOfOilStorageCapacity_90BB942DA19116AD9786502F1F159987" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_661BD2A0C06FA62699BC502F1F15B48F_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_661BD2A0C06FA62699BC502F1F15B48F" 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_661BD2A0C06FA62699BC502F1F15B48F_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_661BD2A0C06FA62699BC502F1F15B48F" 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_661BD2A0C06FA62699BC502F1F15B48F_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_661BD2A0C06FA62699BC502F1F15B48F" 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-20130630.xsd#iep_ProductionBarrelsOfOilLeasedStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilLeasedStorageCapacity_661BD2A0C06FA62699BC502F1F15B48F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilLeasedStorageCapacity_661BD2A0C06FA62699BC502F1F15B48F" xlink:to="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_661BD2A0C06FA62699BC502F1F15B48F" xlink:type="arc" />
    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_B56A27653AC8FE0B4C1C502F1F15C65F_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_B56A27653AC8FE0B4C1C502F1F15C65F" 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_B56A27653AC8FE0B4C1C502F1F15C65F_label_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_B56A27653AC8FE0B4C1C502F1F15C65F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia Per Day</link:label>
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    <link:label id="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_C3B4668EC80CDCA4732E342728C43E70_documentation_en-US" xlink:label="lab_iep_RedemptionOfDebtInstrumentPremiumWrittenOff_C3B4668EC80CDCA4732E342728C43E70" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Redemption of debt instrument, premium written off</link:label>
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    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F931F8FD651306E89658342728C4E2DB_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F931F8FD651306E89658342728C4E2DB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_LineOfCreditFacilityIncrementalBorrowingIncrease" xlink:label="loc_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_F931F8FD651306E89658342728C4E2DB" xlink:type="locator" />
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    <link:loc xlink:href="iep-20130630.xsd#iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment" xlink:label="loc_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_DFBB58559042BBF80935342728C48845" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_BCFA577B5DE3DC9330A8342728C4D68D_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_BCFA577B5DE3DC9330A8342728C4D68D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, potential increase in maximum borrowing capacity if covenant requirements met</link:label>
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    <link:loc xlink:href="iep-20130630.xsd#iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet" xlink:label="loc_iep_LineOfCreditFacilityPotentialIncreaseInMaximumBorrowingCapacityIfCovenantRequirementsMet_BCFA577B5DE3DC9330A8342728C4D68D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_EF4A185564B9EBC94ED7342728C42EAF_verboseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_EF4A185564B9EBC94ED7342728C42EAF" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Availability under ABL credit facility</link:label>
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    <link:label id="lab_us-gaap_LettersOfCreditOutstandingAmount_6E59C5E0CFB8F550D54A342728C4F294_terseLabel_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_6E59C5E0CFB8F550D54A342728C4F294" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
    <link:label id="lab_us-gaap_LettersOfCreditOutstandingAmount_6E59C5E0CFB8F550D54A342728C4F294_label_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_6E59C5E0CFB8F550D54A342728C4F294" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LettersOfCreditOutstandingAmount" xlink:label="loc_us-gaap_LettersOfCreditOutstandingAmount_6E59C5E0CFB8F550D54A342728C4F294" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentRepurchaseDateRangePriorToJanuary152014Member_284EF71C3AFD86E2C6ED0CFC648C7172_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentRepurchaseDateRangePriorToJanuary152014Member_284EF71C3AFD86E2C6ED0CFC648C7172" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt repurchase date range, Prior to January 15, 2014 [Member]</link:label>
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    <link:label id="lab_iep_DebtInstrumentRepurchaseDateRangePriorToJanuary152014Member_284EF71C3AFD86E2C6ED0CFC648C7172_documentation_en-US" xlink:label="lab_iep_DebtInstrumentRepurchaseDateRangePriorToJanuary152014Member_284EF71C3AFD86E2C6ED0CFC648C7172" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Date Range, Prior to January 15, 2014 [Member]</link:label>
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    <link:label id="lab_us-gaap_UnsecuredDebtMember_05069F21D19FD2C033540CFC648DFFE0_terseLabel_en-US" xlink:label="lab_us-gaap_UnsecuredDebtMember_05069F21D19FD2C033540CFC648DFFE0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unsecured Debt [Member]</link:label>
    <link:label id="lab_us-gaap_UnsecuredDebtMember_05069F21D19FD2C033540CFC648DFFE0_label_en-US" xlink:label="lab_us-gaap_UnsecuredDebtMember_05069F21D19FD2C033540CFC648DFFE0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unsecured Debt [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_UnsecuredDebtMember" xlink:label="loc_us-gaap_UnsecuredDebtMember_05069F21D19FD2C033540CFC648DFFE0" xlink:type="locator" />
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    <link:label id="lab_iep_ViskaseNotesIndentureMember_C1A2BAC455F39153B8A50CFC648E5A8B_terseLabel_en-US" xlink:label="lab_iep_ViskaseNotesIndentureMember_C1A2BAC455F39153B8A50CFC648E5A8B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Viskase Notes Indenture [Member]</link:label>
    <link:label id="lab_iep_ViskaseNotesIndentureMember_C1A2BAC455F39153B8A50CFC648E5A8B_label_en-US" xlink:label="lab_iep_ViskaseNotesIndentureMember_C1A2BAC455F39153B8A50CFC648E5A8B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Viskase Notes Indenture [Member]</link:label>
    <link:label id="lab_iep_ViskaseNotesIndentureMember_C1A2BAC455F39153B8A50CFC648E5A8B_documentation_en-US" xlink:label="lab_iep_ViskaseNotesIndentureMember_C1A2BAC455F39153B8A50CFC648E5A8B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">9.875% Viskase Notes Indenture [Member]</link:label>
    <link:loc xlink:href="iep-20130630.xsd#iep_ViskaseNotesIndentureMember" xlink:label="loc_iep_ViskaseNotesIndentureMember_C1A2BAC455F39153B8A50CFC648E5A8B" xlink:type="locator" />
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