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    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_4A407AFB9C888134FAAAF9FE977DBF2D_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_4A407AFB9C888134FAAAF9FE977DBF2D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangements qualifying as sales</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_4A407AFB9C888134FAAAF9FE977DBF2D_label_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_4A407AFB9C888134FAAAF9FE977DBF2D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gross accounts receivable factored, qualifying as sales</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_4A407AFB9C888134FAAAF9FE977DBF2D_documentation_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_4A407AFB9C888134FAAAF9FE977DBF2D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gross accounts receivable under factoring facilities qualify as sales.</link:label>
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    <link:label id="lab_iep_Undrawncashwithrespecttotransferredreceivables_79075487D27A6FB987DCF9FE977DE225_terseLabel_en-US" xlink:label="lab_iep_Undrawncashwithrespecttotransferredreceivables_79075487D27A6FB987DCF9FE977DE225" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Undrawn cash with respect to transferred receivables</link:label>
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    <link:label id="lab_iep_Undrawncashwithrespecttotransferredreceivables_79075487D27A6FB987DCF9FE977DE225_documentation_en-US" xlink:label="lab_iep_Undrawncashwithrespecttotransferredreceivables_79075487D27A6FB987DCF9FE977DE225" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Undrawn cash with respect to transferred receivables</link:label>
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    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_E2615697867A2247FF44F9FE977DCD32_terseLabel_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_E2615697867A2247FF44F9FE977DCD32" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from transferred receivables under factoring arrangements qualifying as sales</link:label>
    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_E2615697867A2247FF44F9FE977DCD32_label_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_E2615697867A2247FF44F9FE977DCD32" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash Flows Between Transferor and Transferee, Proceeds from New Transfers</link:label>
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    <link:label id="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_C474F1A77A5FCC469488F9FE977D99B8_terseLabel_en-US" xlink:label="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_C474F1A77A5FCC469488F9FE977D99B8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses associated with transferred receivables under factoring arrangements</link:label>
    <link:label id="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_C474F1A77A5FCC469488F9FE977D99B8_label_en-US" xlink:label="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_C474F1A77A5FCC469488F9FE977D99B8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Securitization or Asset-backed Financing Arrangement, Financial Asset for which Transfer is Accounted as Sale, Gain (Loss) on Sale</link:label>
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    <link:label id="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_94E7DEB3D65AFE884A2FF9FE977DC276_terseLabel_en-US" xlink:label="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_94E7DEB3D65AFE884A2FF9FE977DC276" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum exposure associated with transferred receivables under factoring arrangements</link:label>
    <link:label id="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_94E7DEB3D65AFE884A2FF9FE977DC276_label_en-US" xlink:label="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_94E7DEB3D65AFE884A2FF9FE977DC276" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Continuing Involvement with Transferred Financial Assets, Principal Amount Outstanding</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding" xlink:label="loc_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_94E7DEB3D65AFE884A2FF9FE977DC276" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_94E7DEB3D65AFE884A2FF9FE977DC276" xlink:to="lab_us-gaap_ContinuingInvolvementWithTransferredFinancialAssetsPrincipalAmountOutstanding_94E7DEB3D65AFE884A2FF9FE977DC276" xlink:type="arc" />
    <link:label id="lab_iep_NumberOfDistributionCenters_C7A8A13BC9CA9CD40618F9FE977DBC9B_terseLabel_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_C7A8A13BC9CA9CD40618F9FE977DBC9B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of Distribution Centers</link:label>
    <link:label id="lab_iep_NumberOfDistributionCenters_C7A8A13BC9CA9CD40618F9FE977DBC9B_label_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_C7A8A13BC9CA9CD40618F9FE977DBC9B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Distribution Centers</link:label>
    <link:label id="lab_iep_NumberOfDistributionCenters_C7A8A13BC9CA9CD40618F9FE977DBC9B_documentation_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_C7A8A13BC9CA9CD40618F9FE977DBC9B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Distribution Centers</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_NumberOfDistributionCenters" xlink:label="loc_iep_NumberOfDistributionCenters_C7A8A13BC9CA9CD40618F9FE977DBC9B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NumberOfStores_FA284B5AC06DC15AF93FF9FE977D1B05_terseLabel_en-US" xlink:label="lab_us-gaap_NumberOfStores_FA284B5AC06DC15AF93FF9FE977D1B05" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of Stores</link:label>
    <link:label id="lab_us-gaap_NumberOfStores_FA284B5AC06DC15AF93FF9FE977D1B05_label_en-US" xlink:label="lab_us-gaap_NumberOfStores_FA284B5AC06DC15AF93FF9FE977D1B05" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Stores</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_NumberOfStores" xlink:label="loc_us-gaap_NumberOfStores_FA284B5AC06DC15AF93FF9FE977D1B05" xlink:type="locator" />
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    <link:label id="lab_iep_Numberofindependentwholesalersinnetwork_3169EC66D477376B7248F9FE977DF702_terseLabel_en-US" xlink:label="lab_iep_Numberofindependentwholesalersinnetwork_3169EC66D477376B7248F9FE977DF702" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of independent wholesalers in network</link:label>
    <link:label id="lab_iep_Numberofindependentwholesalersinnetwork_3169EC66D477376B7248F9FE977DF702_label_en-US" xlink:label="lab_iep_Numberofindependentwholesalersinnetwork_3169EC66D477376B7248F9FE977DF702" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of independent wholesalers in network</link:label>
    <link:label id="lab_iep_Numberofindependentwholesalersinnetwork_3169EC66D477376B7248F9FE977DF702_documentation_en-US" xlink:label="lab_iep_Numberofindependentwholesalersinnetwork_3169EC66D477376B7248F9FE977DF702" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of independent wholesalers in network</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_Numberofindependentwholesalersinnetwork" xlink:label="loc_iep_Numberofindependentwholesalersinnetwork_3169EC66D477376B7248F9FE977DF702" xlink:type="locator" />
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    <link:label id="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_B343EB413E1A01A9239ADA5BF760F4E1_label_en-US" xlink:label="lab_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_B343EB413E1A01A9239ADA5BF760F4E1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Statement of Comprehensive Income [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract" xlink:label="loc_us-gaap_StatementOfIncomeAndComprehensiveIncomeAbstract_B343EB413E1A01A9239ADA5BF760F4E1" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_85F3D7E72C16C896FE9FDA5BF760F981_terseLabel_en-US" xlink:label="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_85F3D7E72C16C896FE9FDA5BF760F981" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Partner Type [Axis]</link:label>
    <link:label id="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_85F3D7E72C16C896FE9FDA5BF760F981_label_en-US" xlink:label="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_85F3D7E72C16C896FE9FDA5BF760F981" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Partner Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_85F3D7E72C16C896FE9FDA5BF760F981" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_E75D6F08AE69D2CC1A74DA5BF7608390_terseLabel_en-US" xlink:label="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_E75D6F08AE69D2CC1A74DA5BF7608390" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Partner Type of Partners' Capital Account, Name [Domain]</link:label>
    <link:label id="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_E75D6F08AE69D2CC1A74DA5BF7608390_label_en-US" xlink:label="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_E75D6F08AE69D2CC1A74DA5BF7608390" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Partner Type of Partners' Capital Account, Name [Domain]</link:label>
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    <link:label id="lab_us-gaap_LimitedPartnerMember_FEFA1997DAE8F88CEDB3DA5BF7604A82_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedPartnerMember_FEFA1997DAE8F88CEDB3DA5BF7604A82" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Limited partners</link:label>
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    <link:label id="lab_us-gaap_GeneralPartnerMember_164697B052141B5A8F30DA5BF7608D7F_terseLabel_en-US" xlink:label="lab_us-gaap_GeneralPartnerMember_164697B052141B5A8F30DA5BF7608D7F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">General partner</link:label>
    <link:label id="lab_us-gaap_GeneralPartnerMember_164697B052141B5A8F30DA5BF7608D7F_label_en-US" xlink:label="lab_us-gaap_GeneralPartnerMember_164697B052141B5A8F30DA5BF7608D7F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">General Partner [Member]</link:label>
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    <link:label id="lab_us-gaap_ProfitLoss_E0DDC1E0CD59A2A97297DA5BF7609D2E_terseLabel_en-US" xlink:label="lab_us-gaap_ProfitLoss_E0DDC1E0CD59A2A97297DA5BF7609D2E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net income</link:label>
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    <link:label id="lab_us-gaap_RangeMember_5C298D936A04AE12D4FAFE3EC311A0C8_label_en-US" xlink:label="lab_us-gaap_RangeMember_5C298D936A04AE12D4FAFE3EC311A0C8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Range [Domain]</link:label>
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    <link:label id="lab_iep_TermLoanMember_791C8CAE7E4C2644CBA0FE3EC311FAF9_terseLabel_en-US" xlink:label="lab_iep_TermLoanMember_791C8CAE7E4C2644CBA0FE3EC311FAF9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term Loan [Member]</link:label>
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetAxis_5C1788CAEB227B2A4240FE3EC3118DE2_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetAxis_5C1788CAEB227B2A4240FE3EC3118DE2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Axis]</link:label>
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_C468A767618533500641FE3EC311E6FD_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetNameDomain_C468A767618533500641FE3EC311E6FD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net, Name [Domain]</link:label>
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    <link:label id="lab_iep_LossOnDebtExtinguishmentMember_7DAC3F28131499B99323FE3EC311C3AB_terseLabel_en-US" xlink:label="lab_iep_LossOnDebtExtinguishmentMember_7DAC3F28131499B99323FE3EC311C3AB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Loss on extinguishment of debt (Note 10)</link:label>
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    <link:label id="lab_iep_RailcarSegmentMember_10B2E6D58C9CF16A6E31FE3EC31219C4_terseLabel_en-US" xlink:label="lab_iep_RailcarSegmentMember_10B2E6D58C9CF16A6E31FE3EC31219C4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
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    <link:label id="lab_iep_CreditAgricoleTermLoanMember_2EDBA29519D3D3432201FE3EC3139C6B_terseLabel_en-US" xlink:label="lab_iep_CreditAgricoleTermLoanMember_2EDBA29519D3D3432201FE3EC3139C6B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Credit Agricole Term Loan [Member]</link:label>
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    <link:label id="lab_iep_BancofAmericaLeasingCapitalLLCMember_EA664F5CA902CC11C2FCFE3EC3130A5F_terseLabel_en-US" xlink:label="lab_iep_BancofAmericaLeasingCapitalLLCMember_EA664F5CA902CC11C2FCFE3EC3130A5F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Banc of America Leasing &amp; Capital, LLC [Member]</link:label>
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    <link:label id="lab_iep_Class2014A2NotesMember_9D9AC9E56B3498EB42F6FE3EC3133478_terseLabel_en-US" xlink:label="lab_iep_Class2014A2NotesMember_9D9AC9E56B3498EB42F6FE3EC3133478" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Class 2014 A-2 Notes [Member]</link:label>
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    <link:label id="lab_iep_AblCreditFacilityMember_7D25B0B36D2806B1685EFE3EC3338E6F_terseLabel_en-US" xlink:label="lab_iep_AblCreditFacilityMember_7D25B0B36D2806B1685EFE3EC3338E6F" 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_7D25B0B36D2806B1685EFE3EC3338E6F_label_en-US" xlink:label="lab_iep_AblCreditFacilityMember_7D25B0B36D2806B1685EFE3EC3338E6F" 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_7D25B0B36D2806B1685EFE3EC3338E6F_documentation_en-US" xlink:label="lab_iep_AblCreditFacilityMember_7D25B0B36D2806B1685EFE3EC3338E6F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentFaceAmount_9DC1781DFBF057EA1D11FE3EC334A8CA_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentFaceAmount_9DC1781DFBF057EA1D11FE3EC334A8CA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term Loan Facility</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaap_DebtInstrumentFaceAmount_9DC1781DFBF057EA1D11FE3EC334A8CA" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_6D9F2B7DD6C49B12D4B8FE3EC3347ACC_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_6D9F2B7DD6C49B12D4B8FE3EC3347ACC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_6D9F2B7DD6C49B12D4B8FE3EC3347ACC_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_6D9F2B7DD6C49B12D4B8FE3EC3347ACC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_6D9F2B7DD6C49B12D4B8FE3EC3347ACC_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_6D9F2B7DD6C49B12D4B8FE3EC3347ACC" 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>
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    <link:label id="lab_us-gaap_LettersOfCreditOutstandingAmount_3832CF482BB4A885ACC9FE3EC334A96E_label_en-US" xlink:label="lab_us-gaap_LettersOfCreditOutstandingAmount_3832CF482BB4A885ACC9FE3EC334A96E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letters of Credit Outstanding, Amount</link:label>
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    <link:label id="lab_us-gaap_OtherAssetsMember_0C0E1A2B29328DB18F43FE3EC3B46F3C_terseLabel_en-US" xlink:label="lab_us-gaap_OtherAssetsMember_0C0E1A2B29328DB18F43FE3EC3B46F3C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other assets [Member]</link:label>
    <link:label id="lab_us-gaap_OtherAssetsMember_0C0E1A2B29328DB18F43FE3EC3B46F3C_label_en-US" xlink:label="lab_us-gaap_OtherAssetsMember_0C0E1A2B29328DB18F43FE3EC3B46F3C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Assets [Member]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeAsset" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeAsset_ECE94E6641FE5E5A4B1EFE3EC3B5AD9B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeFairValueOfDerivativeAsset_ECE94E6641FE5E5A4B1EFE3EC3B5AD9B" xlink:to="lab_us-gaap_DerivativeFairValueOfDerivativeAsset_ECE94E6641FE5E5A4B1EFE3EC3B5AD9B" xlink:type="arc" />
    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_BCD83C3BEF92A59019FFFE3EC3B54285_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_BCD83C3BEF92A59019FFFE3EC3B54285" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Liability Derivatives, Gross</link:label>
    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_BCD83C3BEF92A59019FFFE3EC3B54285_label_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_BCD83C3BEF92A59019FFFE3EC3B54285" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Liability, Fair Value, Gross Liability</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiability" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_BCD83C3BEF92A59019FFFE3EC3B54285" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_BCD83C3BEF92A59019FFFE3EC3B54285" xlink:to="lab_us-gaap_DerivativeFairValueOfDerivativeLiability_BCD83C3BEF92A59019FFFE3EC3B54285" xlink:type="arc" />
    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral_5B1222EFAA19F1D0D0E7FE3EC3B55BC9_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral_5B1222EFAA19F1D0D0E7FE3EC3B55BC9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Asset Derivatives, Netting across contract types</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeAssetAmountOffsetAgainstCollateral_5B1222EFAA19F1D0D0E7FE3EC3B55BC9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral_3F75005175244CA4313EFE3EC3B57AEA_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral_3F75005175244CA4313EFE3EC3B57AEA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Liability Derivatives, Netting across contract types</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeLiabilityAmountOffsetAgainstCollateral_3F75005175244CA4313EFE3EC3B57AEA" xlink:type="locator" />
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis_B2F676BD2568BA4B7F4A03A5A04CC2C8" xlink:to="lab_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseAxis_B2F676BD2568BA4B7F4A03A5A04CC2C8" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_AAC21D4BE009D81FC41803A5A04C7C32_terseLabel_en-US" xlink:label="lab_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_AAC21D4BE009D81FC41803A5A04C7C32" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property Subject to or Available for Operating Lease [Domain]</link:label>
    <link:label id="lab_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_AAC21D4BE009D81FC41803A5A04C7C32_label_en-US" xlink:label="lab_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_AAC21D4BE009D81FC41803A5A04C7C32" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property Subject to or Available for Operating Lease [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain" xlink:label="loc_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_AAC21D4BE009D81FC41803A5A04C7C32" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_AAC21D4BE009D81FC41803A5A04C7C32" xlink:to="lab_us-gaap_PropertySubjectToOrAvailableForOperatingLeaseDomain_AAC21D4BE009D81FC41803A5A04C7C32" xlink:type="arc" />
    <link:label id="lab_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22_terseLabel_en-US" xlink:label="lab_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcars [Member]</link:label>
    <link:label id="lab_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22_label_en-US" xlink:label="lab_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcars [Member]</link:label>
    <link:label id="lab_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22_documentation_en-US" xlink:label="lab_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcars [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_RailcarsMember" xlink:label="loc_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22" xlink:to="lab_iep_RailcarsMember_108578A6532DF0E390BC03A5A04C9F22" xlink:type="arc" />
    <link:label id="lab_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194_terseLabel_en-US" xlink:label="lab_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Real estate properties [Member]</link:label>
    <link:label id="lab_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194_label_en-US" xlink:label="lab_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Real estate properties [Member]</link:label>
    <link:label id="lab_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194_documentation_en-US" xlink:label="lab_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Real estate properties [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_RealestatepropertiesMember" xlink:label="loc_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194" xlink:to="lab_iep_RealestatepropertiesMember_60DCCFDFFAFE1F37EF5E03A5A04C8194" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentByTypeAxis_EDBF8A5A3C7496D6CD1803A5A04C09E7_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentByTypeAxis_EDBF8A5A3C7496D6CD1803A5A04C09E7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Type [Axis]</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentByTypeAxis_EDBF8A5A3C7496D6CD1803A5A04C09E7_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentByTypeAxis_EDBF8A5A3C7496D6CD1803A5A04C09E7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_EDBF8A5A3C7496D6CD1803A5A04C09E7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentByTypeAxis_EDBF8A5A3C7496D6CD1803A5A04C09E7" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentByTypeAxis_EDBF8A5A3C7496D6CD1803A5A04C09E7" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentTypeDomain_53DEB1490CC708152FE103A5A04C7E35_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentTypeDomain_53DEB1490CC708152FE103A5A04C7E35" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Type [Domain]</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentTypeDomain_53DEB1490CC708152FE103A5A04C7E35_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentTypeDomain_53DEB1490CC708152FE103A5A04C7E35" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Type [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_53DEB1490CC708152FE103A5A04C7E35" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentTypeDomain_53DEB1490CC708152FE103A5A04C7E35" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentTypeDomain_53DEB1490CC708152FE103A5A04C7E35" xlink:type="arc" />
    <link:label id="lab_us-gaap_LandMember_018AFAB9A8DD21F19AF803A5A04C9B87_terseLabel_en-US" xlink:label="lab_us-gaap_LandMember_018AFAB9A8DD21F19AF803A5A04C9B87" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Land</link:label>
    <link:label id="lab_us-gaap_LandMember_018AFAB9A8DD21F19AF803A5A04C9B87_label_en-US" xlink:label="lab_us-gaap_LandMember_018AFAB9A8DD21F19AF803A5A04C9B87" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Land [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LandMember" xlink:label="loc_us-gaap_LandMember_018AFAB9A8DD21F19AF803A5A04C9B87" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LandMember_018AFAB9A8DD21F19AF803A5A04C9B87" xlink:to="lab_us-gaap_LandMember_018AFAB9A8DD21F19AF803A5A04C9B87" xlink:type="arc" />
    <link:label id="lab_us-gaap_BuildingAndBuildingImprovementsMember_A71335BC1FEBC02429F703A5A04C5929_terseLabel_en-US" xlink:label="lab_us-gaap_BuildingAndBuildingImprovementsMember_A71335BC1FEBC02429F703A5A04C5929" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Buildings and improvements</link:label>
    <link:label id="lab_us-gaap_BuildingAndBuildingImprovementsMember_A71335BC1FEBC02429F703A5A04C5929_label_en-US" xlink:label="lab_us-gaap_BuildingAndBuildingImprovementsMember_A71335BC1FEBC02429F703A5A04C5929" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Building and Building Improvements [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_BuildingAndBuildingImprovementsMember" xlink:label="loc_us-gaap_BuildingAndBuildingImprovementsMember_A71335BC1FEBC02429F703A5A04C5929" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BuildingAndBuildingImprovementsMember_A71335BC1FEBC02429F703A5A04C5929" xlink:to="lab_us-gaap_BuildingAndBuildingImprovementsMember_A71335BC1FEBC02429F703A5A04C5929" xlink:type="arc" />
    <link:label id="lab_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86_terseLabel_en-US" xlink:label="lab_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Machinery, equipment and furniture</link:label>
    <link:label id="lab_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86_label_en-US" xlink:label="lab_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Machinery, Equipment, and Furniture [Member]</link:label>
    <link:label id="lab_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86_documentation_en-US" xlink:label="lab_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Machinery, Equipment, and Furniture [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_MachineryEquipmentAndFurnitureMember" xlink:label="loc_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86" xlink:to="lab_iep_MachineryEquipmentAndFurnitureMember_6E11C29B024994082BC803A5A04C2C86" xlink:type="arc" />
    <link:label id="lab_us-gaap_AssetsLeasedToOthersMember_8EDF3F6901E0BD7539D403A5A04C2137_terseLabel_en-US" xlink:label="lab_us-gaap_AssetsLeasedToOthersMember_8EDF3F6901E0BD7539D403A5A04C2137" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Assets leased to others</link:label>
    <link:label id="lab_us-gaap_AssetsLeasedToOthersMember_8EDF3F6901E0BD7539D403A5A04C2137_label_en-US" xlink:label="lab_us-gaap_AssetsLeasedToOthersMember_8EDF3F6901E0BD7539D403A5A04C2137" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Assets Leased to Others [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetsLeasedToOthersMember" xlink:label="loc_us-gaap_AssetsLeasedToOthersMember_8EDF3F6901E0BD7539D403A5A04C2137" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AssetsLeasedToOthersMember_8EDF3F6901E0BD7539D403A5A04C2137" xlink:to="lab_us-gaap_AssetsLeasedToOthersMember_8EDF3F6901E0BD7539D403A5A04C2137" xlink:type="arc" />
    <link:label id="lab_us-gaap_ConstructionInProgressMember_A623ADEC073D590630CC03A5A04C3B29_terseLabel_en-US" xlink:label="lab_us-gaap_ConstructionInProgressMember_A623ADEC073D590630CC03A5A04C3B29" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Construction in progress</link:label>
    <link:label id="lab_us-gaap_ConstructionInProgressMember_A623ADEC073D590630CC03A5A04C3B29_label_en-US" xlink:label="lab_us-gaap_ConstructionInProgressMember_A623ADEC073D590630CC03A5A04C3B29" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Construction in Progress [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ConstructionInProgressMember" xlink:label="loc_us-gaap_ConstructionInProgressMember_A623ADEC073D590630CC03A5A04C3B29" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConstructionInProgressMember_A623ADEC073D590630CC03A5A04C3B29" xlink:to="lab_us-gaap_ConstructionInProgressMember_A623ADEC073D590630CC03A5A04C3B29" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentLineItems_570D815CCF12410F08E203A5A04CB9FC_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentLineItems_570D815CCF12410F08E203A5A04CB9FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentLineItems_570D815CCF12410F08E203A5A04CB9FC_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentLineItems_570D815CCF12410F08E203A5A04CB9FC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentLineItems_570D815CCF12410F08E203A5A04CB9FC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_570D815CCF12410F08E203A5A04CB9FC" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentLineItems_570D815CCF12410F08E203A5A04CB9FC" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_AD8E804A28821CD1A02303A5A04C5882_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_AD8E804A28821CD1A02303A5A04C5882" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment, useful life (in years)</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_AD8E804A28821CD1A02303A5A04C5882_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_AD8E804A28821CD1A02303A5A04C5882" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Useful Life</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentUsefulLife_AD8E804A28821CD1A02303A5A04C5882" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentGross_CBBA02556DD6BF89672403A5A04CA37D_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentGross_CBBA02556DD6BF89672403A5A04CA37D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment, gross</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentGross_CBBA02556DD6BF89672403A5A04CA37D_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentGross_CBBA02556DD6BF89672403A5A04CA37D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Gross</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_CBBA02556DD6BF89672403A5A04CA37D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_CBBA02556DD6BF89672403A5A04CA37D" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentGross_CBBA02556DD6BF89672403A5A04CA37D" xlink:type="arc" />
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    <link:loc xlink:href="iep-20150630.xsd#iep_CasinoSpaceSquareFootage" xlink:label="loc_iep_CasinoSpaceSquareFootage_B69FD138C3487F4A86FA780344064424" xlink:type="locator" />
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    <link:label id="lab_iep_PrincipalOwnersAndAffiliatesMember_065D9AABE2B201AF3911F94831B4C1CE_terseLabel_en-US" xlink:label="lab_iep_PrincipalOwnersAndAffiliatesMember_065D9AABE2B201AF3911F94831B4C1CE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mr. Icahn and his affiliates [Member]</link:label>
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    <link:label id="lab_iep_Litigationcounterclaimamount_E45E066D41AD02675710F94831B491C4_terseLabel_en-US" xlink:label="lab_iep_Litigationcounterclaimamount_E45E066D41AD02675710F94831B491C4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Litigation counterclaim amount</link:label>
    <link:label id="lab_iep_Litigationcounterclaimamount_E45E066D41AD02675710F94831B491C4_label_en-US" xlink:label="lab_iep_Litigationcounterclaimamount_E45E066D41AD02675710F94831B491C4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Litigation counterclaim amount</link:label>
    <link:label id="lab_iep_Litigationcounterclaimamount_E45E066D41AD02675710F94831B491C4_documentation_en-US" xlink:label="lab_iep_Litigationcounterclaimamount_E45E066D41AD02675710F94831B491C4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Litigation counterclaim amount</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_Litigationcounterclaimamount" xlink:label="loc_iep_Litigationcounterclaimamount_E45E066D41AD02675710F94831B491C4" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_B9031D0AFB635BB72003F94831B4B00B_terseLabel_en-US" xlink:label="lab_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_B9031D0AFB635BB72003F94831B4B00B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Possible material additional losses, above and beyond best estimate of required remediation costs</link:label>
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    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_351CC4FE7D0874C9BC80F94831B47601_terseLabel_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_351CC4FE7D0874C9BC80F94831B47601" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_351CC4FE7D0874C9BC80F94831B47601_label_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_351CC4FE7D0874C9BC80F94831B47601" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_351CC4FE7D0874C9BC80F94831B47601_documentation_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_351CC4FE7D0874C9BC80F94831B47601" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_09785A28EE5130626F8FF94831B440D5_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_09785A28EE5130626F8FF94831B440D5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest</link:label>
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_09785A28EE5130626F8FF94831B440D5_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_09785A28EE5130626F8FF94831B440D5" 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</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_09785A28EE5130626F8FF94831B440D5" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_BEFE1DC7F7A4D4CD83B1F94831B441A9_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_BEFE1DC7F7A4D4CD83B1F94831B441A9" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Defined benefit plan underfunded amount</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_DefinedBenefitPlanFundedStatusOfPlan_BEFE1DC7F7A4D4CD83B1F94831B441A9" xlink:to="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_BEFE1DC7F7A4D4CD83B1F94831B441A9" xlink:type="arc" />
    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_0DA86B8678EF0998FC07F94831B42FA6_terseLabel_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_0DA86B8678EF0998FC07F94831B42FA6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ownership percentage by Mr. Icahn</link:label>
    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_0DA86B8678EF0998FC07F94831B42FA6_label_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_0DA86B8678EF0998FC07F94831B42FA6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Ownership Percentage by Principal Owner</link:label>
    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_0DA86B8678EF0998FC07F94831B42FA6_documentation_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_0DA86B8678EF0998FC07F94831B42FA6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Ownership percentage by principal owner in related party</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_OwnershipPercentageByPrincipalOwner" xlink:label="loc_iep_OwnershipPercentageByPrincipalOwner_0DA86B8678EF0998FC07F94831B42FA6" xlink:type="locator" />
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    <link:label id="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_9BF715544E3863D53D11F94831B489EC_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_9BF715544E3863D53D11F94831B489EC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net worth floor for which distributions to stockholders would be limited while contingent liabilities exist that can be imposed on us</link:label>
    <link:label id="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_9BF715544E3863D53D11F94831B489EC_label_en-US" xlink:label="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_9BF715544E3863D53D11F94831B489EC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor</link:label>
    <link:label id="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_9BF715544E3863D53D11F94831B489EC_documentation_en-US" xlink:label="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_9BF715544E3863D53D11F94831B489EC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor" xlink:label="loc_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_9BF715544E3863D53D11F94831B489EC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AssetRetirementObligation_F285AE1EE6E921B13C6AF94831B4E8B0_terseLabel_en-US" xlink:label="lab_us-gaap_AssetRetirementObligation_F285AE1EE6E921B13C6AF94831B4E8B0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Asset retirement obligation</link:label>
    <link:label id="lab_us-gaap_AssetRetirementObligation_F285AE1EE6E921B13C6AF94831B4E8B0_label_en-US" xlink:label="lab_us-gaap_AssetRetirementObligation_F285AE1EE6E921B13C6AF94831B4E8B0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Asset Retirement Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_AssetRetirementObligation" xlink:label="loc_us-gaap_AssetRetirementObligation_F285AE1EE6E921B13C6AF94831B4E8B0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_EnvironmentalRemediationExpense_2C228A2558B08C2632B0F94831B4715E_terseLabel_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationExpense_2C228A2558B08C2632B0F94831B4715E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Environmental remediation expense</link:label>
    <link:label id="lab_us-gaap_EnvironmentalRemediationExpense_2C228A2558B08C2632B0F94831B4715E_label_en-US" xlink:label="lab_us-gaap_EnvironmentalRemediationExpense_2C228A2558B08C2632B0F94831B4715E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Environmental Remediation Expense</link:label>
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    <link:label id="lab_iep_CostofRINs_B11227BF4956F85DCFDCF94831B446B7_terseLabel_en-US" xlink:label="lab_iep_CostofRINs_B11227BF4956F85DCFDCF94831B446B7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cost of RINs</link:label>
    <link:label id="lab_iep_CostofRINs_B11227BF4956F85DCFDCF94831B446B7_label_en-US" xlink:label="lab_iep_CostofRINs_B11227BF4956F85DCFDCF94831B446B7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost of RINs</link:label>
    <link:label id="lab_iep_CostofRINs_B11227BF4956F85DCFDCF94831B446B7_documentation_en-US" xlink:label="lab_iep_CostofRINs_B11227BF4956F85DCFDCF94831B446B7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expenses incurred to purchase additional rewnewable identification numbers</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_CostofRINs" xlink:label="loc_iep_CostofRINs_B11227BF4956F85DCFDCF94831B446B7" xlink:type="locator" />
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    <link:label id="lab_iep_Biofuelblendingobligation_B1DEA952E915A0F5BB43F94831B403A4_terseLabel_en-US" xlink:label="lab_iep_Biofuelblendingobligation_B1DEA952E915A0F5BB43F94831B403A4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Biofuel blending obligation</link:label>
    <link:label id="lab_iep_Biofuelblendingobligation_B1DEA952E915A0F5BB43F94831B403A4_label_en-US" xlink:label="lab_iep_Biofuelblendingobligation_B1DEA952E915A0F5BB43F94831B403A4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Biofuel blending obligation</link:label>
    <link:label id="lab_iep_Biofuelblendingobligation_B1DEA952E915A0F5BB43F94831B403A4_documentation_en-US" xlink:label="lab_iep_Biofuelblendingobligation_B1DEA952E915A0F5BB43F94831B403A4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Biofuel blending obligation</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_Biofuelblendingobligation" xlink:label="loc_iep_Biofuelblendingobligation_B1DEA952E915A0F5BB43F94831B403A4" xlink:type="locator" />
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    <link:label id="lab_iep_InventoriesNetAbstract_259A6CFF9FF771084768780344FF92F3_label_en-US" xlink:label="lab_iep_InventoriesNetAbstract_259A6CFF9FF771084768780344FF92F3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventories, Net [Abstract]</link:label>
    <link:label id="lab_iep_InventoriesNetAbstract_259A6CFF9FF771084768780344FF92F3_documentation_en-US" xlink:label="lab_iep_InventoriesNetAbstract_259A6CFF9FF771084768780344FF92F3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Inventories, Net [Abstract]</link:label>
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    <link:label id="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_F0B16A5CB3595D0D1A7E780344FF9418_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfInventoryCurrentTableTextBlock_F0B16A5CB3595D0D1A7E780344FF9418" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Inventory, Current [Table Text Block]</link:label>
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    <link:label id="lab_iep_BasicMaterialsMember_E660E3A95F07F754C3CEE054CE80E38D_documentation_en-US" xlink:label="lab_iep_BasicMaterialsMember_E660E3A95F07F754C3CEE054CE80E38D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Basic Materials [Member]</link:label>
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    <link:label id="lab_iep_CommunicationsMember_7E853EAD1BFD1CAF5967E054CE80D185_terseLabel_en-US" xlink:label="lab_iep_CommunicationsMember_7E853EAD1BFD1CAF5967E054CE80D185" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
    <link:label id="lab_iep_CommunicationsMember_7E853EAD1BFD1CAF5967E054CE80D185_label_en-US" xlink:label="lab_iep_CommunicationsMember_7E853EAD1BFD1CAF5967E054CE80D185" 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_7E853EAD1BFD1CAF5967E054CE80D185_documentation_en-US" xlink:label="lab_iep_CommunicationsMember_7E853EAD1BFD1CAF5967E054CE80D185" 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-20150630.xsd#iep_CommunicationsMember" xlink:label="loc_iep_CommunicationsMember_7E853EAD1BFD1CAF5967E054CE80D185" xlink:type="locator" />
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    <link:label id="lab_iep_ConsumerNonCyclicalMember_06CDF582815F5F702CC7E054CE80DCBF_label_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_06CDF582815F5F702CC7E054CE80DCBF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
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    <link:loc xlink:href="iep-20150630.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_06CDF582815F5F702CC7E054CE80DCBF" xlink:type="locator" />
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    <link:loc xlink:href="iep-20150630.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_66DB4D5106E7AFE790A4E054CE809449" xlink:type="locator" />
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    <link:label id="lab_iep_DiversifiedMember_1841FF4C1855C8C12C64E054CE809A9F_terseLabel_en-US" xlink:label="lab_iep_DiversifiedMember_1841FF4C1855C8C12C64E054CE809A9F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Diversified [Member]</link:label>
    <link:label id="lab_iep_DiversifiedMember_1841FF4C1855C8C12C64E054CE809A9F_label_en-US" xlink:label="lab_iep_DiversifiedMember_1841FF4C1855C8C12C64E054CE809A9F" 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_1841FF4C1855C8C12C64E054CE809A9F_documentation_en-US" xlink:label="lab_iep_DiversifiedMember_1841FF4C1855C8C12C64E054CE809A9F" 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-20150630.xsd#iep_DiversifiedMember" xlink:label="loc_iep_DiversifiedMember_1841FF4C1855C8C12C64E054CE809A9F" xlink:type="locator" />
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    <link:loc xlink:href="iep-20150630.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_B5B8AFE934C326D86BDDE054CE80ACC1" xlink:type="locator" />
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    <link:label id="lab_iep_FinancialMember_F622844835AEEBE4FB55E054CE803084_documentation_en-US" xlink:label="lab_iep_FinancialMember_F622844835AEEBE4FB55E054CE803084" 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-20150630.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_F622844835AEEBE4FB55E054CE803084" xlink:type="locator" />
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    <link:label id="lab_iep_FundsMember_0FF7E8048328487E02A9E054CE80630F_documentation_en-US" xlink:label="lab_iep_FundsMember_0FF7E8048328487E02A9E054CE80630F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
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    <link:label id="lab_iep_IndustrialMember_DABC969040ABC6A6387FE054CE80216F_documentation_en-US" xlink:label="lab_iep_IndustrialMember_DABC969040ABC6A6387FE054CE80216F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Industrial [Member]</link:label>
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    <link:label id="lab_iep_UtilitiesMember_BD29B59B773556804C09E054CE800E7D_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_BD29B59B773556804C09E054CE800E7D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
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    <link:label id="lab_iep_TropicanaCreditFacilitiesMember_89CE6DFD1DE6D192ED7F03A59F5E7C39_terseLabel_en-US" xlink:label="lab_iep_TropicanaCreditFacilitiesMember_89CE6DFD1DE6D192ED7F03A59F5E7C39" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tropicana Credit Facilities [Member]</link:label>
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    <link:label id="lab_iep_ViskaseTermLoanMember_8950E9ED5533EE8D733303A59F5E4A34_terseLabel_en-US" xlink:label="lab_iep_ViskaseTermLoanMember_8950E9ED5533EE8D733303A59F5E4A34" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Viskase Term Loan [Member]</link:label>
    <link:label id="lab_iep_ViskaseTermLoanMember_8950E9ED5533EE8D733303A59F5E4A34_label_en-US" xlink:label="lab_iep_ViskaseTermLoanMember_8950E9ED5533EE8D733303A59F5E4A34" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Viskase Term Loan [Member]</link:label>
    <link:label id="lab_iep_ViskaseTermLoanMember_8950E9ED5533EE8D733303A59F5E4A34_documentation_en-US" xlink:label="lab_iep_ViskaseTermLoanMember_8950E9ED5533EE8D733303A59F5E4A34" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Viskase Term Loan [Member]</link:label>
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    <link:label id="lab_us-gaap_SecuredDebtMember_F79053628068482E66F903A59F5E1422_terseLabel_en-US" xlink:label="lab_us-gaap_SecuredDebtMember_F79053628068482E66F903A59F5E1422" 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_iep_TrancheBLoanMember_7F9D8EA080EBA6FB849C03A59FEB97B4_terseLabel_en-US" xlink:label="lab_iep_TrancheBLoanMember_7F9D8EA080EBA6FB849C03A59FEB97B4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tranche B Loan [Member]</link:label>
    <link:label id="lab_iep_TrancheBLoanMember_7F9D8EA080EBA6FB849C03A59FEB97B4_label_en-US" xlink:label="lab_iep_TrancheBLoanMember_7F9D8EA080EBA6FB849C03A59FEB97B4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Tranche B Loan [Member]</link:label>
    <link:label id="lab_iep_TrancheBLoanMember_7F9D8EA080EBA6FB849C03A59FEB97B4_documentation_en-US" xlink:label="lab_iep_TrancheBLoanMember_7F9D8EA080EBA6FB849C03A59FEB97B4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Tranche B Loan [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_TrancheBLoanMember" xlink:label="loc_iep_TrancheBLoanMember_7F9D8EA080EBA6FB849C03A59FEB97B4" xlink:type="locator" />
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    <link:label id="lab_iep_TrancheCLoanMember_829230E3B846F42CAB4403A59FEB9E3C_terseLabel_en-US" xlink:label="lab_iep_TrancheCLoanMember_829230E3B846F42CAB4403A59FEB9E3C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tranche C Loan [Member]</link:label>
    <link:label id="lab_iep_TrancheCLoanMember_829230E3B846F42CAB4403A59FEB9E3C_label_en-US" xlink:label="lab_iep_TrancheCLoanMember_829230E3B846F42CAB4403A59FEB9E3C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Tranche C Loan [Member]</link:label>
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    <link:label id="lab_us-gaap_HedgeFundsEquityMember_CB4BBE3286978756764CE4E5ACAA6006_terseLabel_en-US" xlink:label="lab_us-gaap_HedgeFundsEquityMember_CB4BBE3286978756764CE4E5ACAA6006" 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_CB4BBE3286978756764CE4E5ACAA6006_label_en-US" xlink:label="lab_us-gaap_HedgeFundsEquityMember_CB4BBE3286978756764CE4E5ACAA6006" 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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_HedgeFundsEquityMember" xlink:label="loc_us-gaap_HedgeFundsEquityMember_CB4BBE3286978756764CE4E5ACAA6006" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_HedgeFundsEquityMember_CB4BBE3286978756764CE4E5ACAA6006" xlink:to="lab_us-gaap_HedgeFundsEquityMember_CB4BBE3286978756764CE4E5ACAA6006" xlink:type="arc" />
    <link:label id="lab_iep_ExpenseSharingAgreementMember_E6C468490739A946B6B4E4E5ACAAC4B9_terseLabel_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_E6C468490739A946B6B4E4E5ACAAC4B9" 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_E6C468490739A946B6B4E4E5ACAAC4B9_label_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_E6C468490739A946B6B4E4E5ACAAC4B9" 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_E6C468490739A946B6B4E4E5ACAAC4B9_documentation_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_E6C468490739A946B6B4E4E5ACAAC4B9" 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-20150630.xsd#iep_ExpenseSharingAgreementMember" xlink:label="loc_iep_ExpenseSharingAgreementMember_E6C468490739A946B6B4E4E5ACAAC4B9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ExpenseSharingAgreementMember_E6C468490739A946B6B4E4E5ACAAC4B9" xlink:to="lab_iep_ExpenseSharingAgreementMember_E6C468490739A946B6B4E4E5ACAAC4B9" xlink:type="arc" />
    <link:label id="lab_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2_terseLabel_en-US" xlink:label="lab_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar component sales [Member]</link:label>
    <link:label id="lab_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2_label_en-US" xlink:label="lab_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar component sales [Member]</link:label>
    <link:label id="lab_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2_documentation_en-US" xlink:label="lab_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar component sales [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_RailcarcomponentsalesMember" xlink:label="loc_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2" xlink:to="lab_iep_RailcarcomponentsalesMember_151A172D5474CC5CF404E4F9661134C2" xlink:type="arc" />
    <link:label id="lab_iep_RailcarSalesMember_52E42B82C325A45C4930E4E5ACAA226C_terseLabel_en-US" xlink:label="lab_iep_RailcarSalesMember_52E42B82C325A45C4930E4E5ACAA226C" 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_52E42B82C325A45C4930E4E5ACAA226C_label_en-US" xlink:label="lab_iep_RailcarSalesMember_52E42B82C325A45C4930E4E5ACAA226C" 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_52E42B82C325A45C4930E4E5ACAA226C_documentation_en-US" xlink:label="lab_iep_RailcarSalesMember_52E42B82C325A45C4930E4E5ACAA226C" 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-20150630.xsd#iep_RailcarSalesMember" xlink:label="loc_iep_RailcarSalesMember_52E42B82C325A45C4930E4E5ACAA226C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarSalesMember_52E42B82C325A45C4930E4E5ACAA226C" xlink:to="lab_iep_RailcarSalesMember_52E42B82C325A45C4930E4E5ACAA226C" xlink:type="arc" />
    <link:label id="lab_iep_PurchaseofrailcarsMember_A5F92CF55204A7165C4EE4E5ACAA95B1_terseLabel_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_A5F92CF55204A7165C4EE4E5ACAA95B1" 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_A5F92CF55204A7165C4EE4E5ACAA95B1_label_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_A5F92CF55204A7165C4EE4E5ACAA95B1" 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_A5F92CF55204A7165C4EE4E5ACAA95B1_documentation_en-US" xlink:label="lab_iep_PurchaseofrailcarsMember_A5F92CF55204A7165C4EE4E5ACAA95B1" 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-20150630.xsd#iep_PurchaseofrailcarsMember" xlink:label="loc_iep_PurchaseofrailcarsMember_A5F92CF55204A7165C4EE4E5ACAA95B1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PurchaseofrailcarsMember_A5F92CF55204A7165C4EE4E5ACAA95B1" xlink:to="lab_iep_PurchaseofrailcarsMember_A5F92CF55204A7165C4EE4E5ACAA95B1" xlink:type="arc" />
    <link:label id="lab_iep_InvestmentInFunds_9CC76E1F89CF4AFB4EDAE4E5ACABF910_terseLabel_en-US" xlink:label="lab_iep_InvestmentInFunds_9CC76E1F89CF4AFB4EDAE4E5ACABF910" 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_9CC76E1F89CF4AFB4EDAE4E5ACABF910_label_en-US" xlink:label="lab_iep_InvestmentInFunds_9CC76E1F89CF4AFB4EDAE4E5ACABF910" 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_9CC76E1F89CF4AFB4EDAE4E5ACABF910_documentation_en-US" xlink:label="lab_iep_InvestmentInFunds_9CC76E1F89CF4AFB4EDAE4E5ACABF910" 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-20150630.xsd#iep_InvestmentInFunds" xlink:label="loc_iep_InvestmentInFunds_9CC76E1F89CF4AFB4EDAE4E5ACABF910" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentInFunds_9CC76E1F89CF4AFB4EDAE4E5ACABF910" xlink:to="lab_iep_InvestmentInFunds_9CC76E1F89CF4AFB4EDAE4E5ACABF910" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionBalance_DFF6DE5161E841E26686E4E5ACAB6166_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionBalance_DFF6DE5161E841E26686E4E5ACAB6166" 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_DFF6DE5161E841E26686E4E5ACAB6166_label_en-US" xlink:label="lab_iep_RelatedPartyTransactionBalance_DFF6DE5161E841E26686E4E5ACAB6166" 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_DFF6DE5161E841E26686E4E5ACAB6166_documentation_en-US" xlink:label="lab_iep_RelatedPartyTransactionBalance_DFF6DE5161E841E26686E4E5ACAB6166" 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-20150630.xsd#iep_RelatedPartyTransactionBalance" xlink:label="loc_iep_RelatedPartyTransactionBalance_DFF6DE5161E841E26686E4E5ACAB6166" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RelatedPartyTransactionBalance_DFF6DE5161E841E26686E4E5ACAB6166" xlink:to="lab_iep_RelatedPartyTransactionBalance_DFF6DE5161E841E26686E4E5ACAB6166" xlink:type="arc" />
    <link:label id="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309_terseLabel_en-US" xlink:label="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage fair value of investments in Funds that is attributable to Mr. Icahn</link:label>
    <link:label id="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309_label_en-US" xlink:label="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Percentage fair value of investments in Funds that is attributable to Mr. Icahn</link:label>
    <link:label id="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309_documentation_en-US" xlink:label="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Percentage fair value of investments in Funds that is attributable to Mr. Icahn</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn" xlink:label="loc_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309" xlink:to="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_A04F1399C7B75A2C73F5E4E5ACABF309" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_1B29D776183F534E3E96E4E5ACAB7BFB_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_1B29D776183F534E3E96E4E5ACAB7BFB" 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_1B29D776183F534E3E96E4E5ACAB7BFB_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_1B29D776183F534E3E96E4E5ACAB7BFB" 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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_1B29D776183F534E3E96E4E5ACAB7BFB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_1B29D776183F534E3E96E4E5ACAB7BFB" xlink:to="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_1B29D776183F534E3E96E4E5ACAB7BFB" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_6550F12E73744ABCC9D8E4E5ACAB88DD_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_6550F12E73744ABCC9D8E4E5ACAB88DD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revenues from transactions with related party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_6550F12E73744ABCC9D8E4E5ACAB88DD_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_6550F12E73744ABCC9D8E4E5ACAB88DD" 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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_6550F12E73744ABCC9D8E4E5ACAB88DD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_6550F12E73744ABCC9D8E4E5ACAB88DD" xlink:to="lab_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_6550F12E73744ABCC9D8E4E5ACAB88DD" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_27D30A8687C61A057D09E4E5ACAB9213_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_27D30A8687C61A057D09E4E5ACAB9213" 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_27D30A8687C61A057D09E4E5ACAB9213_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_27D30A8687C61A057D09E4E5ACAB9213" 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/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_27D30A8687C61A057D09E4E5ACAB9213" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_27D30A8687C61A057D09E4E5ACAB9213" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationMinimumQuantityRequired_27D30A8687C61A057D09E4E5ACAB9213" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_0EED114C530F2702ABB4E4E5ACAB8EEB_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_0EED114C530F2702ABB4E4E5ACAB8EEB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses from transactions with related party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_0EED114C530F2702ABB4E4E5ACAB8EEB_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_0EED114C530F2702ABB4E4E5ACAB8EEB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Expenses from Transactions with Related Party</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_0EED114C530F2702ABB4E4E5ACAB8EEB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_0EED114C530F2702ABB4E4E5ACAB8EEB" xlink:to="lab_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_0EED114C530F2702ABB4E4E5ACAB8EEB" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_A89124DDF2EC577C1393E4E5ACAB576E_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_A89124DDF2EC577C1393E4E5ACAB576E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrecorded unconditional purchase obligation</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_A89124DDF2EC577C1393E4E5ACAB576E_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_A89124DDF2EC577C1393E4E5ACAB576E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_A89124DDF2EC577C1393E4E5ACAB576E" xlink:type="locator" />
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    <link:label id="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_793D01911DA1A726AE5AE4E5ACAB5086_terseLabel_en-US" xlink:label="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_793D01911DA1A726AE5AE4E5ACAB5086" 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_793D01911DA1A726AE5AE4E5ACAB5086_label_en-US" xlink:label="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_793D01911DA1A726AE5AE4E5ACAB5086" 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_793D01911DA1A726AE5AE4E5ACAB5086_documentation_en-US" xlink:label="lab_iep_Optiontopurchaseadditinalrailcarsnumberofcars_793D01911DA1A726AE5AE4E5ACAB5086" 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_178D3E61CC725D803323E4E5ACAB5AA3_terseLabel_en-US" xlink:label="lab_iep_Optiontopurchaseadditionalrailcars_178D3E61CC725D803323E4E5ACAB5AA3" 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_178D3E61CC725D803323E4E5ACAB5AA3_label_en-US" xlink:label="lab_iep_Optiontopurchaseadditionalrailcars_178D3E61CC725D803323E4E5ACAB5AA3" 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_178D3E61CC725D803323E4E5ACAB5AA3_documentation_en-US" xlink:label="lab_iep_Optiontopurchaseadditionalrailcars_178D3E61CC725D803323E4E5ACAB5AA3" 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-20150630.xsd#iep_Optiontopurchaseadditionalrailcars" xlink:label="loc_iep_Optiontopurchaseadditionalrailcars_178D3E61CC725D803323E4E5ACAB5AA3" xlink:type="locator" />
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    <link:label id="lab_iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars_F731C445CAB2BE522B76E4E5ACAB8754_terseLabel_en-US" xlink:label="lab_iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars_F731C445CAB2BE522B76E4E5ACAB8754" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Option exercised to purchase additinal railcars, number of cars</link:label>
    <link:label id="lab_iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars_F731C445CAB2BE522B76E4E5ACAB8754_label_en-US" xlink:label="lab_iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars_F731C445CAB2BE522B76E4E5ACAB8754" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Option exercised to purchase additinal railcars, number of cars</link:label>
    <link:label id="lab_iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars_F731C445CAB2BE522B76E4E5ACAB8754_documentation_en-US" xlink:label="lab_iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars_F731C445CAB2BE522B76E4E5ACAB8754" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Option exercised to purchase additional railcars, number of cars</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars" xlink:label="loc_iep_Optionexercisedtopurchaseadditinalrailcarsnumberofcars_F731C445CAB2BE522B76E4E5ACAB8754" xlink:type="locator" />
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    <link:label id="lab_iep_Optionexercisedtopurchaseadditionalrailcars_D3BD9DCDC146A02D0B98E4E5ACAB4DAA_terseLabel_en-US" xlink:label="lab_iep_Optionexercisedtopurchaseadditionalrailcars_D3BD9DCDC146A02D0B98E4E5ACAB4DAA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Option exercised to purchase additional railcars</link:label>
    <link:label id="lab_iep_Optionexercisedtopurchaseadditionalrailcars_D3BD9DCDC146A02D0B98E4E5ACAB4DAA_label_en-US" xlink:label="lab_iep_Optionexercisedtopurchaseadditionalrailcars_D3BD9DCDC146A02D0B98E4E5ACAB4DAA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Option exercised to purchase additional railcars</link:label>
    <link:label id="lab_iep_Optionexercisedtopurchaseadditionalrailcars_D3BD9DCDC146A02D0B98E4E5ACAB4DAA_documentation_en-US" xlink:label="lab_iep_Optionexercisedtopurchaseadditionalrailcars_D3BD9DCDC146A02D0B98E4E5ACAB4DAA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Option exercised to purchase additional railcars</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_Optionexercisedtopurchaseadditionalrailcars" xlink:label="loc_iep_Optionexercisedtopurchaseadditionalrailcars_D3BD9DCDC146A02D0B98E4E5ACAB4DAA" xlink:type="locator" />
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    <link:label id="lab_dei_EntitiesTable_3E57D5BA712C24238DC97803453E37B1_terseLabel_en-US" xlink:label="lab_dei_EntitiesTable_3E57D5BA712C24238DC97803453E37B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entities [Table]</link:label>
    <link:label id="lab_dei_EntitiesTable_3E57D5BA712C24238DC97803453E37B1_label_en-US" xlink:label="lab_dei_EntitiesTable_3E57D5BA712C24238DC97803453E37B1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entities [Table]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntitiesTable" xlink:label="loc_dei_EntitiesTable_3E57D5BA712C24238DC97803453E37B1" xlink:type="locator" />
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    <link:label id="lab_iep_IcahnEnterprisesGPMember_DF619FE80B9D7818D2AC7803453ECB85_terseLabel_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_DF619FE80B9D7818D2AC7803453ECB85" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P. [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_IcahnEnterprisesGPMember" xlink:label="loc_iep_IcahnEnterprisesGPMember_DF619FE80B9D7818D2AC7803453ECB85" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_D7156DC64B8CE8EA12747803453E08B8_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_D7156DC64B8CE8EA12747803453E08B8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents [Axis]</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_D7156DC64B8CE8EA12747803453E08B8_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_D7156DC64B8CE8EA12747803453E08B8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_D7156DC64B8CE8EA12747803453E08B8" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_B37213478D2D9036E13C7803453EA8D6_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_B37213478D2D9036E13C7803453EA8D6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents [Domain]</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_B37213478D2D9036E13C7803453EA8D6_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_B37213478D2D9036E13C7803453EA8D6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_B37213478D2D9036E13C7803453EA8D6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_B37213478D2D9036E13C7803453EA8D6" xlink:to="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_B37213478D2D9036E13C7803453EA8D6" xlink:type="arc" />
    <link:label id="lab_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D_terseLabel_en-US" xlink:label="lab_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash [Member]</link:label>
    <link:label id="lab_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D_label_en-US" xlink:label="lab_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted cash [Member]</link:label>
    <link:label id="lab_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D_documentation_en-US" xlink:label="lab_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Restricted cash</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_RestrictedCashMember" xlink:label="loc_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D" xlink:to="lab_iep_RestrictedCashMember_B43BA9998E0D01730CA27803453E3A4D" xlink:type="arc" />
    <link:label id="lab_dei_EntityInformationLineItems_BE68BA102113F16AA43E7803453E0DDA_terseLabel_en-US" xlink:label="lab_dei_EntityInformationLineItems_BE68BA102113F16AA43E7803453E0DDA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Information [Line Items]</link:label>
    <link:label id="lab_dei_EntityInformationLineItems_BE68BA102113F16AA43E7803453E0DDA_label_en-US" xlink:label="lab_dei_EntityInformationLineItems_BE68BA102113F16AA43E7803453E0DDA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Information [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityInformationLineItems" xlink:label="loc_dei_EntityInformationLineItems_BE68BA102113F16AA43E7803453E0DDA" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_90FBBF36790C59BE6BE47803453E03E0_verboseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_90FBBF36790C59BE6BE47803453E03E0" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage of equity ownership in operating subsidiary</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_90FBBF36790C59BE6BE47803453E03E0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_C60E99CA23B376C602737803453E3F5E_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_C60E99CA23B376C602737803453E3F5E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">General partner ownership percentage in Icahn Enterprises</link:label>
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_C60E99CA23B376C602737803453E3F5E_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_C60E99CA23B376C602737803453E3F5E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_C60E99CA23B376C602737803453E3F5E" xlink:type="locator" />
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_3FA90D4E38DA552E09317803453E6358_verboseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_3FA90D4E38DA552E09317803453E6358" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">General partner ownership interest in Icahn Enterprises Holdings</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_3FA90D4E38DA552E09317803453E6358_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_3FA90D4E38DA552E09317803453E6358" xlink:role="http://www.xbrl.org/2003/role/label" 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:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_3FA90D4E38DA552E09317803453E6358_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_3FA90D4E38DA552E09317803453E6358" 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-20150630.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_3FA90D4E38DA552E09317803453E6358" xlink:type="locator" />
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_CC1BA0A129682E3038197803453E3463_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_CC1BA0A129682E3038197803453E3463" 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_CC1BA0A129682E3038197803453E3463_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_CC1BA0A129682E3038197803453E3463" 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_CC1BA0A129682E3038197803453E3463_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_CC1BA0A129682E3038197803453E3463" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Aggregate Ownership interest of Parent and Holding Company Subsidiaries</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_CC1BA0A129682E3038197803453E3463" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_CC1BA0A129682E3038197803453E3463" xlink:to="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_CC1BA0A129682E3038197803453E3463" xlink:type="arc" />
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_270CC0FC5A152611FF937803453EF969_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_270CC0FC5A152611FF937803453EF969" 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_270CC0FC5A152611FF937803453EF969_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_270CC0FC5A152611FF937803453EF969" 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_270CC0FC5A152611FF937803453EF969_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_270CC0FC5A152611FF937803453EF969" 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-20150630.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_270CC0FC5A152611FF937803453EF969" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_270CC0FC5A152611FF937803453EF969" xlink:to="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_270CC0FC5A152611FF937803453EF969" xlink:type="arc" />
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_2650E10D6FE217E14F3C7803453E935A_verboseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_2650E10D6FE217E14F3C7803453E935A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest in Icahn Enterprises</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_2650E10D6FE217E14F3C7803453E935A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_2650E10D6FE217E14F3C7803453E935A" xlink:to="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_2650E10D6FE217E14F3C7803453E935A" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtFairValue_E37C16531B16EA952BA77803453E6EE2_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_E37C16531B16EA952BA77803453E6EE2" 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_E37C16531B16EA952BA77803453E6EE2_label_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_E37C16531B16EA952BA77803453E6EE2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Fair Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_LongTermDebtFairValue" xlink:label="loc_us-gaap_LongTermDebtFairValue_E37C16531B16EA952BA77803453E6EE2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtFairValue_E37C16531B16EA952BA77803453E6EE2" xlink:to="lab_us-gaap_LongTermDebtFairValue_E37C16531B16EA952BA77803453E6EE2" xlink:type="arc" />
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Table]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Ne [Table]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA_documentation_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Table]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_ComponentOfOtherIncomeLossNeTable" xlink:label="loc_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA" xlink:to="lab_iep_ComponentOfOtherIncomeLossNeTable_6D79F78A8A63F9FE755403A59E2FA9BA" xlink:type="arc" />
    <link:label id="lab_iep_UnrealizedgainlossonderivativesMember_5F3C872BFBAAFB4EFFF503A59E2FDEE7_terseLabel_en-US" xlink:label="lab_iep_UnrealizedgainlossonderivativesMember_5F3C872BFBAAFB4EFFF503A59E2FDEE7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Realized and unrealized (loss) gain on derivatives, net (Note 6)</link:label>
    <link:label id="lab_iep_UnrealizedgainlossonderivativesMember_5F3C872BFBAAFB4EFFF503A59E2FDEE7_label_en-US" xlink:label="lab_iep_UnrealizedgainlossonderivativesMember_5F3C872BFBAAFB4EFFF503A59E2FDEE7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrealized gain loss on derivatives [Member]</link:label>
    <link:label id="lab_iep_UnrealizedgainlossonderivativesMember_5F3C872BFBAAFB4EFFF503A59E2FDEE7_documentation_en-US" xlink:label="lab_iep_UnrealizedgainlossonderivativesMember_5F3C872BFBAAFB4EFFF503A59E2FDEE7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Unrealized gain loss on derivatives</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_UnrealizedgainlossonderivativesMember" xlink:label="loc_iep_UnrealizedgainlossonderivativesMember_5F3C872BFBAAFB4EFFF503A59E2FDEE7" xlink:type="locator" />
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    <link:label id="lab_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF_terseLabel_en-US" xlink:label="lab_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gain on acquisition (Note 2)</link:label>
    <link:label id="lab_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF_label_en-US" xlink:label="lab_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gain on acquisition [Member]</link:label>
    <link:label id="lab_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF_documentation_en-US" xlink:label="lab_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gain on acquisition [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_GainonacquisitionMember" xlink:label="loc_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF" xlink:to="lab_iep_GainonacquisitionMember_6C366BE6BC3384ED272A03A59E2FB5FF" xlink:type="arc" />
    <link:label id="lab_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4_terseLabel_en-US" xlink:label="lab_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gain on disposition of assets, net</link:label>
    <link:label id="lab_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4_label_en-US" xlink:label="lab_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gain (loss) on dispositions of assets [Member]</link:label>
    <link:label id="lab_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4_documentation_en-US" xlink:label="lab_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gain (loss) on dispositions of assets</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_GainlossondispositionsofassetsMember" xlink:label="loc_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4" xlink:to="lab_iep_GainlossondispositionsofassetsMember_04827F3EFA2C0FF6AFDE03A59E2FB1B4" xlink:type="arc" />
    <link:label id="lab_iep_SettlementlosswithtaxingauthorityMember_BED2A5788163555FDE9A03A59E2FE502_terseLabel_en-US" xlink:label="lab_iep_SettlementlosswithtaxingauthorityMember_BED2A5788163555FDE9A03A59E2FE502" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tax settlement gain</link:label>
    <link:label id="lab_iep_SettlementlosswithtaxingauthorityMember_BED2A5788163555FDE9A03A59E2FE502_label_en-US" xlink:label="lab_iep_SettlementlosswithtaxingauthorityMember_BED2A5788163555FDE9A03A59E2FE502" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Settlement loss with taxing authority [Member]</link:label>
    <link:label id="lab_iep_SettlementlosswithtaxingauthorityMember_BED2A5788163555FDE9A03A59E2FE502_documentation_en-US" xlink:label="lab_iep_SettlementlosswithtaxingauthorityMember_BED2A5788163555FDE9A03A59E2FE502" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Settlement loss with taxing authority [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_SettlementlosswithtaxingauthorityMember" xlink:label="loc_iep_SettlementlosswithtaxingauthorityMember_BED2A5788163555FDE9A03A59E2FE502" xlink:type="locator" />
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    <link:label id="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_05207A241F54CE903E6903A59E3EE867_terseLabel_en-US" xlink:label="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_05207A241F54CE903E6903A59E3EE867" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity earnings from non-consolidated affiliates</link:label>
    <link:label id="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_05207A241F54CE903E6903A59E3EE867_label_en-US" xlink:label="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_05207A241F54CE903E6903A59E3EE867" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income (loss) from non-consolidated affiliates [Member]</link:label>
    <link:label id="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_05207A241F54CE903E6903A59E3EE867_documentation_en-US" xlink:label="lab_iep_IncomelossfromnonconsolidatedaffiliatesMember_05207A241F54CE903E6903A59E3EE867" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Income (loss) from non-consolidated affiliates [Member]</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_IncomelossfromnonconsolidatedaffiliatesMember" xlink:label="loc_iep_IncomelossfromnonconsolidatedaffiliatesMember_05207A241F54CE903E6903A59E3EE867" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ForeignCurrencyGainLossMember_ABA17F69B6918F06B11203A59E3E67E0_terseLabel_en-US" xlink:label="lab_us-gaap_ForeignCurrencyGainLossMember_ABA17F69B6918F06B11203A59E3E67E0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Foreign currency translation loss</link:label>
    <link:label id="lab_us-gaap_ForeignCurrencyGainLossMember_ABA17F69B6918F06B11203A59E3E67E0_label_en-US" xlink:label="lab_us-gaap_ForeignCurrencyGainLossMember_ABA17F69B6918F06B11203A59E3E67E0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Foreign Currency Gain (Loss) [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2014/elts/us-gaap-2014-01-31.xsd#us-gaap_ForeignCurrencyGainLossMember" xlink:label="loc_us-gaap_ForeignCurrencyGainLossMember_ABA17F69B6918F06B11203A59E3E67E0" xlink:type="locator" />
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    <link:label id="lab_iep_OtherIncomeLossNotSpecifiedMember_F328AF86820337AFFC6903A59E3EAD31_terseLabel_en-US" xlink:label="lab_iep_OtherIncomeLossNotSpecifiedMember_F328AF86820337AFFC6903A59E3EAD31" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other</link:label>
    <link:loc xlink:href="iep-20150630.xsd#iep_OtherIncomeLossNotSpecifiedMember" xlink:label="loc_iep_OtherIncomeLossNotSpecifiedMember_F328AF86820337AFFC6903A59E3EAD31" xlink:type="locator" />
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetLineItems_E7CA7DB97C750150355D03A59E3E8EA1_terseLabel_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetLineItems_E7CA7DB97C750150355D03A59E3E8EA1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Line Items]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetLineItems_E7CA7DB97C750150355D03A59E3E8EA1_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetLineItems_E7CA7DB97C750150355D03A59E3E8EA1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Line Items]</link:label>
    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetLineItems_E7CA7DB97C750150355D03A59E3E8EA1_documentation_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetLineItems_E7CA7DB97C750150355D03A59E3E8EA1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Net [Line Items]</link:label>
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    <link:label id="lab_iep_CapitalContributionsByNonControllingInterests_D7FC55F4855CC0C92357E054CEDD0A29_terseLabel_en-US" xlink:label="lab_iep_CapitalContributionsByNonControllingInterests_D7FC55F4855CC0C92357E054CEDD0A29" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capital contribution by non-controlling interests</link:label>
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