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    <link:loc xlink:href="iep-20140331.xsd#iep_InterestRateCashFlowHedgeDerivativeSettlementFrequency" xlink:label="loc_iep_InterestRateCashFlowHedgeDerivativeSettlementFrequency_432A7DCE1C99C58870C8B4664F860E87" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_52C5FBC02DA1F2A79ED4BE29AF042A30_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_52C5FBC02DA1F2A79ED4BE29AF042A30" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_0FE77D93EC1CAD3F759EBE29AF04F9D0_verboseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_0FE77D93EC1CAD3F759EBE29AF04F9D0" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage spread on debt</link:label>
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    <link:label id="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_05F18307EB23AC81020FB4643320F796_terseLabel_en-US" xlink:label="lab_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_05F18307EB23AC81020FB4643320F796" 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>
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    <link:label id="lab_us-gaap_CrudeOilMember_5B424CB77870D89744FCBE315FA399DC_terseLabel_en-US" xlink:label="lab_us-gaap_CrudeOilMember_5B424CB77870D89744FCBE315FA399DC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Petroleum [Member]</link:label>
    <link:label id="lab_us-gaap_CrudeOilMember_5B424CB77870D89744FCBE315FA399DC_label_en-US" xlink:label="lab_us-gaap_CrudeOilMember_5B424CB77870D89744FCBE315FA399DC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CrudeOilMember" xlink:label="loc_us-gaap_CrudeOilMember_5B424CB77870D89744FCBE315FA399DC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CrudeOilMember_5B424CB77870D89744FCBE315FA399DC" xlink:to="lab_us-gaap_CrudeOilMember_5B424CB77870D89744FCBE315FA399DC" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF_terseLabel_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude oil gathering [Member]</link:label>
    <link:label id="lab_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF_label_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil Gathering [Member]</link:label>
    <link:label id="lab_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF_documentation_en-US" xlink:label="lab_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Crude Oil Gathering [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_CrudeOilGatheringMember" xlink:label="loc_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF" xlink:to="lab_iep_CrudeOilGatheringMember_02743DF2F71F37FEB13CBE315FA3E8AF" xlink:type="arc" />
    <link:label id="lab_naics_ZZ486110_F0C40E24CA187F8D1F73BE315FA3FFB1_terseLabel_en-US" xlink:label="lab_naics_ZZ486110_F0C40E24CA187F8D1F73BE315FA3FFB1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pipeline transportation of crude oil [Member]</link:label>
    <link:label id="lab_naics_ZZ486110_F0C40E24CA187F8D1F73BE315FA3FFB1_label_en-US" xlink:label="lab_naics_ZZ486110_F0C40E24CA187F8D1F73BE315FA3FFB1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">486110 Pipeline Transportation of Crude Oil [Member]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd#naics_ZZ486110" xlink:label="loc_naics_ZZ486110_F0C40E24CA187F8D1F73BE315FA3FFB1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_naics_ZZ486110_F0C40E24CA187F8D1F73BE315FA3FFB1" xlink:to="lab_naics_ZZ486110_F0C40E24CA187F8D1F73BE315FA3FFB1" xlink:type="arc" />
    <link:label id="lab_naics_ZZ325311_848180C63D257C50FCF3BE315FA31D6A_terseLabel_en-US" xlink:label="lab_naics_ZZ325311_848180C63D257C50FCF3BE315FA31D6A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Nitrogen Fertilizer [Member]</link:label>
    <link:label id="lab_naics_ZZ325311_848180C63D257C50FCF3BE315FA31D6A_label_en-US" xlink:label="lab_naics_ZZ325311_848180C63D257C50FCF3BE315FA31D6A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">325311 Nitrogenous Fertilizer Manufacturing [Member]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/naics/2011/naics-2011-01-31.xsd#naics_ZZ325311" xlink:label="loc_naics_ZZ325311_848180C63D257C50FCF3BE315FA31D6A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_naics_ZZ325311_848180C63D257C50FCF3BE315FA31D6A" xlink:to="lab_naics_ZZ325311_848180C63D257C50FCF3BE315FA31D6A" xlink:type="arc" />
    <link:label id="lab_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0_terseLabel_en-US" xlink:label="lab_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0_label_en-US" xlink:label="lab_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:label id="lab_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0_documentation_en-US" xlink:label="lab_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Refining, LP [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_CvrRefiningLpMember" xlink:label="loc_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0" xlink:to="lab_iep_CvrRefiningLpMember_3A2DE3CA92BC5B8F94E6BE315FA459C0" xlink:type="arc" />
    <link:label id="lab_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD_terseLabel_en-US" xlink:label="lab_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:label id="lab_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD_label_en-US" xlink:label="lab_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:label id="lab_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD_documentation_en-US" xlink:label="lab_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Partners, LP [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_CvrPartnersLpMember" xlink:label="loc_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD" xlink:to="lab_iep_CvrPartnersLpMember_72ED97FDC275D1062995BE315FA4FDBD" xlink:type="arc" />
    <link:label id="lab_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F_terseLabel_en-US" xlink:label="lab_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:label id="lab_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F_label_en-US" xlink:label="lab_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:label id="lab_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F_documentation_en-US" xlink:label="lab_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_CvrEnergyIncMember" xlink:label="loc_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F" xlink:to="lab_iep_CvrEnergyIncMember_4C96BA84127786A78EE8BE315FA43D8F" xlink:type="arc" />
    <link:label id="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_C184DC4F725424361A6EBE315FA46F90_terseLabel_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_C184DC4F725424361A6EBE315FA46F90" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from issuance of subsidiary equity</link:label>
    <link:label id="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_C184DC4F725424361A6EBE315FA46F90_label_en-US" xlink:label="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_C184DC4F725424361A6EBE315FA46F90" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncontrolling Interest, Increase from Subsidiary Equity Issuance</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance" xlink:label="loc_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_C184DC4F725424361A6EBE315FA46F90" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_C184DC4F725424361A6EBE315FA46F90" xlink:to="lab_us-gaap_NoncontrollingInterestIncreaseFromSubsidiaryEquityIssuance_C184DC4F725424361A6EBE315FA46F90" xlink:type="arc" />
    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_E8878997E6AB90FB9928BE315FA4D267_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_E8878997E6AB90FB9928BE315FA4D267" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase of addtional subsidiary equity by parent company</link:label>
    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_E8878997E6AB90FB9928BE315FA4D267_label_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_E8878997E6AB90FB9928BE315FA4D267" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Purchase of Interest by Parent</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent" xlink:label="loc_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_E8878997E6AB90FB9928BE315FA4D267" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_E8878997E6AB90FB9928BE315FA4D267" xlink:to="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesPurchaseOfInterestByParent_E8878997E6AB90FB9928BE315FA4D267" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Barrels per day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_ProductionBarrelsOfOilPerDay" xlink:label="loc_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E" xlink:to="lab_iep_ProductionBarrelsOfOilPerDay_74D81F371486D0322775BE315FA4802E" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E_terseLabel_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude oil pipeline owned and leased (in miles)</link:label>
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E_label_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E_documentation_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_CrudeOilPipelineLengthMiles" xlink:label="loc_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E" xlink:to="lab_iep_CrudeOilPipelineLengthMiles_84A5A0789D8DDAF86361BE315FA4804E" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capacity of crude oil storage tanks (in barrels)</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_ProductionBarrelsOfOilStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE" xlink:to="lab_iep_ProductionBarrelsOfOilStorageCapacity_42C65BBBD78BAE3B4403BE315FA437FE" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Combined Refinery Related Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB_label_en-US" xlink:label="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Combined Refinery Related Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Combined Refinery Related Storage Capacity</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity" xlink:label="loc_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB" xlink:to="lab_iep_ProductionBarrelsofOilCombinedRefineryRelatedStorageCapacity_B6E956EB1A3745528B24BE315FA4C0FB" xlink:type="arc" />
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    <link:label id="lab_iep_UnrealizedgainlossonderivativesMember_13DC8C9363BE522967DFB3C815725793_terseLabel_en-US" xlink:label="lab_iep_UnrealizedgainlossonderivativesMember_13DC8C9363BE522967DFB3C815725793" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Realized and unrealized gain (loss) on derivatives, net</link:label>
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    <link:label id="lab_us-gaap_DerivativeGainLossOnDerivativeNet_3B69ABE15299001CAFF7B3C8187442B2_verboseLabel_en-US" xlink:label="lab_us-gaap_DerivativeGainLossOnDerivativeNet_3B69ABE15299001CAFF7B3C8187442B2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Realized loss on interest rate swaps reclassified from AOCI into interest expense</link:label>
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    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_485DB3B8BC8E24DD2FF9B3C81875C3D1_negatedTerseLabel_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_485DB3B8BC8E24DD2FF9B3C81875C3D1" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Unrealized net gains (losses) on price hedge contracts</link:label>
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    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_485DB3B8BC8E24DD2FF9B3C81875C3D1_documentation_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_485DB3B8BC8E24DD2FF9B3C81875C3D1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss commodity price hedges.</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges" xlink:label="loc_iep_AccumulatedOtherComprehensiveIncomeLossCommodityPriceHedges_485DB3B8BC8E24DD2FF9B3C81875C3D1" xlink:type="locator" />
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    <link:label id="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_BDCDE16A56CE69A5E8E5B3C81875E176_documentation_en-US" xlink:label="lab_iep_AccumulatedOtherComprehensiveIncomeLossForeignCurrencyHedges_BDCDE16A56CE69A5E8E5B3C81875E176" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Accumulated other comprehensive income loss foreign currency hedges.</link:label>
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    <link:label id="lab_iep_ConcentrationRiskNumberOfCustomers_F7A6E784895983502065B3C81875C9D2_documentation_en-US" xlink:label="lab_iep_ConcentrationRiskNumberOfCustomers_F7A6E784895983502065B3C81875C9D2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Concentration Risk, Number of Customers</link:label>
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    <link:label id="lab_iep_ConcentrationRiskThreshold_F5E6366259F27E56B9A2B3C81875DD9A_label_en-US" xlink:label="lab_iep_ConcentrationRiskThreshold_F5E6366259F27E56B9A2B3C81875DD9A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Concentration Risk, Threshold</link:label>
    <link:label id="lab_iep_ConcentrationRiskThreshold_F5E6366259F27E56B9A2B3C81875DD9A_documentation_en-US" xlink:label="lab_iep_ConcentrationRiskThreshold_F5E6366259F27E56B9A2B3C81875DD9A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Concentration Risk, Threshold</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_ConcentrationRiskThreshold" xlink:label="loc_iep_ConcentrationRiskThreshold_F5E6366259F27E56B9A2B3C81875DD9A" xlink:type="locator" />
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    <link:label id="lab_iep_ConcentrationThreshholdBalanceSheet_80D153C5B9FB1B89A7DDB3C818758830_terseLabel_en-US" xlink:label="lab_iep_ConcentrationThreshholdBalanceSheet_80D153C5B9FB1B89A7DDB3C818758830" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Concentration threshhold, balance sheet</link:label>
    <link:label id="lab_iep_ConcentrationThreshholdBalanceSheet_80D153C5B9FB1B89A7DDB3C818758830_label_en-US" xlink:label="lab_iep_ConcentrationThreshholdBalanceSheet_80D153C5B9FB1B89A7DDB3C818758830" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Concentration threshhold, balance sheet</link:label>
    <link:label id="lab_iep_ConcentrationThreshholdBalanceSheet_80D153C5B9FB1B89A7DDB3C818758830_documentation_en-US" xlink:label="lab_iep_ConcentrationThreshholdBalanceSheet_80D153C5B9FB1B89A7DDB3C818758830" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Concentration threshhold, balance sheet</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_ConcentrationThreshholdBalanceSheet" xlink:label="loc_iep_ConcentrationThreshholdBalanceSheet_80D153C5B9FB1B89A7DDB3C818758830" xlink:type="locator" />
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    <link:label id="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_2842350E5435649A9348B335F9680CDE_label_en-US" xlink:label="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_2842350E5435649A9348B335F9680CDE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidated Statements of Cash Flows [Abstract]</link:label>
    <link:label id="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_2842350E5435649A9348B335F9680CDE_documentation_en-US" xlink:label="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_2842350E5435649A9348B335F9680CDE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consolidated Statements of Cash Flows [Abstract]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_ConsolidatedStatementsOfCashFlowsAbstract" xlink:label="loc_iep_ConsolidatedStatementsOfCashFlowsAbstract_2842350E5435649A9348B335F9680CDE" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_8D84EA3BC0713F485C0BB335F968C3DA_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_8D84EA3BC0713F485C0BB335F968C3DA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from operating activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_8D84EA3BC0713F485C0BB335F968C3DA_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_8D84EA3BC0713F485C0BB335F968C3DA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_8D84EA3BC0713F485C0BB335F968C3DA" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_06D94CDC6C6678DC35EAB335F968DA7D_label_en-US" xlink:label="lab_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_06D94CDC6C6678DC35EAB335F968DA7D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Adjustments to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_06D94CDC6C6678DC35EAB335F968DA7D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GainLossOnInvestments_897AB2C9D8B34270B82AB335F969D116_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GainLossOnInvestments_897AB2C9D8B34270B82AB335F969D116" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Net gain from securities transactions</link:label>
    <link:label id="lab_us-gaap_GainLossOnInvestments_897AB2C9D8B34270B82AB335F969D116_label_en-US" xlink:label="lab_us-gaap_GainLossOnInvestments_897AB2C9D8B34270B82AB335F969D116" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gain (Loss) on Investments</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireMarketableSecurities_BEA56E6BBBCA8AA239D3B335F969F9EF_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireMarketableSecurities_BEA56E6BBBCA8AA239D3B335F969F9EF" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Purchases of securities</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireMarketableSecurities_BEA56E6BBBCA8AA239D3B335F969F9EF_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireMarketableSecurities_BEA56E6BBBCA8AA239D3B335F969F9EF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Marketable Securities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireMarketableSecurities" xlink:label="loc_us-gaap_PaymentsToAcquireMarketableSecurities_BEA56E6BBBCA8AA239D3B335F969F9EF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_7A0503B1BEC9E4E8F132B335F96954F0_terseLabel_en-US" xlink:label="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_7A0503B1BEC9E4E8F132B335F96954F0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other, net</link:label>
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    <link:label id="lab_iep_HoneywellMember_5EF85ED95D6B6282250FB3C8197C6494_terseLabel_en-US" xlink:label="lab_iep_HoneywellMember_5EF85ED95D6B6282250FB3C8197C6494" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Honeywell [Member]</link:label>
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    <link:label id="lab_iep_AffiniaMember_A57C0C7BDC73F5095FEDB3C8197CA8FC_terseLabel_en-US" xlink:label="lab_iep_AffiniaMember_A57C0C7BDC73F5095FEDB3C8197CA8FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affinia [Member]</link:label>
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    <link:label id="lab_iep_AffiniaMember_A57C0C7BDC73F5095FEDB3C8197CA8FC_documentation_en-US" xlink:label="lab_iep_AffiniaMember_A57C0C7BDC73F5095FEDB3C8197CA8FC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Affinia [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_AffiniaMember" xlink:label="loc_iep_AffiniaMember_A57C0C7BDC73F5095FEDB3C8197CA8FC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_TypeOfRestructuringDomain_C3477EE103DB3F8B6E37B3C8197C59A9_terseLabel_en-US" xlink:label="lab_us-gaap_TypeOfRestructuringDomain_C3477EE103DB3F8B6E37B3C8197C59A9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Type of Restructuring [Domain]</link:label>
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    <link:label id="lab_us-gaap_EmployeeSeveranceMember_A84363F9CEB8CDA03B5FB3C8197CD5D8_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeSeveranceMember_A84363F9CEB8CDA03B5FB3C8197CD5D8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Employee costs [Member]</link:label>
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    <link:label id="lab_us-gaap_RestructuringPlanDomain_E73E8816B920390DAE5BB3C8197CE333_terseLabel_en-US" xlink:label="lab_us-gaap_RestructuringPlanDomain_E73E8816B920390DAE5BB3C8197CE333" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restructuring Plan [Domain]</link:label>
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    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_FA5E6CC13D4AF8B18C09B3C8197DA154_terseLabel_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_FA5E6CC13D4AF8B18C09B3C8197DA154" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangement</link:label>
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    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_E0B33F9314790F782902B3C8197D0658_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_E0B33F9314790F782902B3C8197D0658" 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>
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    <link:loc xlink:href="iep-20140331.xsd#iep_DebtInstrumentRepurchaseDateRangefromFebruary12019toJanuary312020Member" xlink:label="loc_iep_DebtInstrumentRepurchaseDateRangefromFebruary12019toJanuary312020Member_E4FFE6D263F9928CABC0BE29A6829B20" xlink:type="locator" />
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    <link:label id="lab_iep_Additional2020NotesMember_0055C76AB46FD6587529BE29A6830126_documentation_en-US" xlink:label="lab_iep_Additional2020NotesMember_0055C76AB46FD6587529BE29A6830126" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Additional 2020 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_Additional2020NotesMember" xlink:label="loc_iep_Additional2020NotesMember_0055C76AB46FD6587529BE29A6830126" xlink:type="locator" />
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    <link:label id="lab_iep_InitialNotesMember_1532031B3EC5B3770450BE29A6830F6A_documentation_en-US" xlink:label="lab_iep_InitialNotesMember_1532031B3EC5B3770450BE29A6830F6A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Initial Issuance of 7.75% Senior Unsecured Notes due 2016 and 8% Senior Unsecured Notes due 2018 combined [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_InitialNotesMember" xlink:label="loc_iep_InitialNotesMember_1532031B3EC5B3770450BE29A6830F6A" xlink:type="locator" />
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    <link:label id="lab_iep_A2010AdditionalNotesDue2016Member_E5E763948D3262AE651DBE29A683B43F_terseLabel_en-US" xlink:label="lab_iep_A2010AdditionalNotesDue2016Member_E5E763948D3262AE651DBE29A683B43F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2016 Additional Notes [Member]</link:label>
    <link:label id="lab_iep_A2010AdditionalNotesDue2016Member_E5E763948D3262AE651DBE29A683B43F_label_en-US" xlink:label="lab_iep_A2010AdditionalNotesDue2016Member_E5E763948D3262AE651DBE29A683B43F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2010 Additional Notes due 2016 [Member]</link:label>
    <link:label id="lab_iep_A2010AdditionalNotesDue2016Member_E5E763948D3262AE651DBE29A683B43F_documentation_en-US" xlink:label="lab_iep_A2010AdditionalNotesDue2016Member_E5E763948D3262AE651DBE29A683B43F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2010 Additional Notes due 2016 [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_A2010AdditionalNotesDue2016Member" xlink:label="loc_iep_A2010AdditionalNotesDue2016Member_E5E763948D3262AE651DBE29A683B43F" xlink:type="locator" />
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    <link:label id="lab_iep_A2016NotesMember_1CEC1E5EF6F0D5406E2ABE29A683025F_verboseLabel_en-US" xlink:label="lab_iep_A2016NotesMember_1CEC1E5EF6F0D5406E2ABE29A683025F" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">7.75% senior unsecured notes due 2016 [Member]</link:label>
    <link:label id="lab_iep_A2016NotesMember_1CEC1E5EF6F0D5406E2ABE29A683025F_label_en-US" xlink:label="lab_iep_A2016NotesMember_1CEC1E5EF6F0D5406E2ABE29A683025F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2016 Notes [Member]</link:label>
    <link:label id="lab_iep_A2016NotesMember_1CEC1E5EF6F0D5406E2ABE29A683025F_documentation_en-US" xlink:label="lab_iep_A2016NotesMember_1CEC1E5EF6F0D5406E2ABE29A683025F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Initial Issuance of the 7.75% Senior Unsecured Notes Due 2016 [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_A2016NotesMember" xlink:label="loc_iep_A2016NotesMember_1CEC1E5EF6F0D5406E2ABE29A683025F" xlink:type="locator" />
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    <link:label id="lab_iep_A2018NotesMember_3B28A78DC92CBF69C1C5BE29A683E3F1_verboseLabel_en-US" xlink:label="lab_iep_A2018NotesMember_3B28A78DC92CBF69C1C5BE29A683E3F1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">8% senior unsecured notes due 2018 [Member]</link:label>
    <link:label id="lab_iep_A2018NotesMember_3B28A78DC92CBF69C1C5BE29A683E3F1_label_en-US" xlink:label="lab_iep_A2018NotesMember_3B28A78DC92CBF69C1C5BE29A683E3F1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2018 Notes [Member]</link:label>
    <link:label id="lab_iep_A2018NotesMember_3B28A78DC92CBF69C1C5BE29A683E3F1_documentation_en-US" xlink:label="lab_iep_A2018NotesMember_3B28A78DC92CBF69C1C5BE29A683E3F1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Initial Issuance of 8% Senior Unsecured Notes Due 2018 [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_A2018NotesMember" xlink:label="loc_iep_A2018NotesMember_3B28A78DC92CBF69C1C5BE29A683E3F1" xlink:type="locator" />
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    <link:label id="lab_iep_A2010AdditionalNotesDue2018Member_89723605AFA19E34D303BE29A6830E41_terseLabel_en-US" xlink:label="lab_iep_A2010AdditionalNotesDue2018Member_89723605AFA19E34D303BE29A6830E41" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018 Additional Notes [Member]</link:label>
    <link:label id="lab_iep_A2010AdditionalNotesDue2018Member_89723605AFA19E34D303BE29A6830E41_label_en-US" xlink:label="lab_iep_A2010AdditionalNotesDue2018Member_89723605AFA19E34D303BE29A6830E41" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2010 Additional Notes due 2018 [Member]</link:label>
    <link:label id="lab_iep_A2010AdditionalNotesDue2018Member_89723605AFA19E34D303BE29A6830E41_documentation_en-US" xlink:label="lab_iep_A2010AdditionalNotesDue2018Member_89723605AFA19E34D303BE29A6830E41" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2010 Additional Notes due 2018 [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_A2010AdditionalNotesDue2018Member" xlink:label="loc_iep_A2010AdditionalNotesDue2018Member_89723605AFA19E34D303BE29A6830E41" xlink:type="locator" />
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    <link:label id="lab_iep_A2010AdditionalNotesMember_B8E58EC96292CA81D982BE29A6837A63_terseLabel_en-US" xlink:label="lab_iep_A2010AdditionalNotesMember_B8E58EC96292CA81D982BE29A6837A63" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2010 Additional Notes [Member]</link:label>
    <link:label id="lab_iep_A2010AdditionalNotesMember_B8E58EC96292CA81D982BE29A6837A63_label_en-US" xlink:label="lab_iep_A2010AdditionalNotesMember_B8E58EC96292CA81D982BE29A6837A63" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2010 Additional Notes [Member]</link:label>
    <link:label id="lab_iep_A2010AdditionalNotesMember_B8E58EC96292CA81D982BE29A6837A63_documentation_en-US" xlink:label="lab_iep_A2010AdditionalNotesMember_B8E58EC96292CA81D982BE29A6837A63" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2010 Additional Issuance to the 2016 and 2018 Notes Series [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_A2010AdditionalNotesMember" xlink:label="loc_iep_A2010AdditionalNotesMember_B8E58EC96292CA81D982BE29A6837A63" xlink:type="locator" />
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    <link:label id="lab_iep_A2012AdditionalNotesMember_51F6C2C0C6F2CDA33844BE29A683595C_terseLabel_en-US" xlink:label="lab_iep_A2012AdditionalNotesMember_51F6C2C0C6F2CDA33844BE29A683595C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2012 Additional Notes [Member]</link:label>
    <link:label id="lab_iep_A2012AdditionalNotesMember_51F6C2C0C6F2CDA33844BE29A683595C_label_en-US" xlink:label="lab_iep_A2012AdditionalNotesMember_51F6C2C0C6F2CDA33844BE29A683595C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2012 Additional Notes [Member]</link:label>
    <link:label id="lab_iep_A2012AdditionalNotesMember_51F6C2C0C6F2CDA33844BE29A683595C_documentation_en-US" xlink:label="lab_iep_A2012AdditionalNotesMember_51F6C2C0C6F2CDA33844BE29A683595C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Feb 2012 Additional Issuance to the 8% Senior Unsecured Notes due 2018 [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_A2012AdditionalNotesMember" xlink:label="loc_iep_A2012AdditionalNotesMember_51F6C2C0C6F2CDA33844BE29A683595C" xlink:type="locator" />
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    <link:loc xlink:href="iep-20140331.xsd#iep_VariableRateSeniorUnsecuredConvertibleNotesMember" xlink:label="loc_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_414E498FCE69DF43C056BE29A684A14B" xlink:type="locator" />
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    <link:label id="lab_iep_NCFITermLoanMember_E456A41DEC08C025505ACCFFF9FA7386_label_en-US" xlink:label="lab_iep_NCFITermLoanMember_E456A41DEC08C025505ACCFFF9FA7386" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NCF I Term Loan [Member]</link:label>
    <link:label id="lab_iep_NCFITermLoanMember_E456A41DEC08C025505ACCFFF9FA7386_documentation_en-US" xlink:label="lab_iep_NCFITermLoanMember_E456A41DEC08C025505ACCFFF9FA7386" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">NCF I Term Loan [Member]</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerNonCyclicalMember_DDBBC00A1D0D8CB0E6709A27D1BA033C" xlink:to="lab_iep_ConsumerNonCyclicalMember_DDBBC00A1D0D8CB0E6709A27D1BA033C" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E_terseLabel_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consumer, cyclical</link:label>
    <link:label id="lab_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E_label_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consumer, cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E_documentation_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consumer, cyclical [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E" xlink:to="lab_iep_ConsumerCyclicalMember_E4109F49E82141EE83C59A27D1BA478E" xlink:type="arc" />
    <link:label id="lab_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809_terseLabel_en-US" xlink:label="lab_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Diversified</link:label>
    <link:label id="lab_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809_label_en-US" xlink:label="lab_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809" 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_E0B1EDC092CC7B62FB359A27D1BAD809_documentation_en-US" xlink:label="lab_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809" 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-20140331.xsd#iep_DiversifiedMember" xlink:label="loc_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809" xlink:to="lab_iep_DiversifiedMember_E0B1EDC092CC7B62FB359A27D1BAD809" xlink:type="arc" />
    <link:label id="lab_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A_terseLabel_en-US" xlink:label="lab_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Energy</link:label>
    <link:label id="lab_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A_label_en-US" xlink:label="lab_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Energy sector [Member]</link:label>
    <link:label id="lab_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A_documentation_en-US" xlink:label="lab_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Energy sector [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A" xlink:to="lab_iep_EnergySectorMember_D2FB7F508E257239923B9A27D1BA261A" xlink:type="arc" />
    <link:label id="lab_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Financial</link:label>
    <link:label id="lab_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B_label_en-US" xlink:label="lab_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Financial [Member]</link:label>
    <link:label id="lab_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B_documentation_en-US" xlink:label="lab_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B" 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-20140331.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B" xlink:to="lab_iep_FinancialMember_213AE3F9722A04CC33AA9A27D1BA0A2B" xlink:type="arc" />
    <link:label id="lab_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368_terseLabel_en-US" xlink:label="lab_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Funds</link:label>
    <link:label id="lab_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368_label_en-US" xlink:label="lab_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:label id="lab_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368_documentation_en-US" xlink:label="lab_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_FundsMember" xlink:label="loc_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368" xlink:to="lab_iep_FundsMember_7BE5FDEDDE569AA649D59A27D1BA1368" xlink:type="arc" />
    <link:label id="lab_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Technology</link:label>
    <link:label id="lab_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E_label_en-US" xlink:label="lab_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
    <link:label id="lab_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E_documentation_en-US" xlink:label="lab_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E" xlink:to="lab_iep_TechnologyMember_628F49D0DECBCBB661B19A27D1BABC3E" xlink:type="arc" />
    <link:label id="lab_us-gaap_SovereignDebtMember_B966D50EB3C91D7DAEB59A27D1BA478C_terseLabel_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_B966D50EB3C91D7DAEB59A27D1BA478C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sovereign debt</link:label>
    <link:label id="lab_us-gaap_SovereignDebtMember_B966D50EB3C91D7DAEB59A27D1BA478C_label_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_B966D50EB3C91D7DAEB59A27D1BA478C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Sovereign Debt [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SovereignDebtMember" xlink:label="loc_us-gaap_SovereignDebtMember_B966D50EB3C91D7DAEB59A27D1BA478C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SovereignDebtMember_B966D50EB3C91D7DAEB59A27D1BA478C" xlink:to="lab_us-gaap_SovereignDebtMember_B966D50EB3C91D7DAEB59A27D1BA478C" xlink:type="arc" />
    <link:label id="lab_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities</link:label>
    <link:label id="lab_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D_label_en-US" xlink:label="lab_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:label id="lab_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D_documentation_en-US" xlink:label="lab_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:loc xlink:href="iep-20140331.xsd#iep_UtilitiesMember" xlink:label="loc_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D" xlink:to="lab_iep_UtilitiesMember_3C2B3D2D8E521A50CD559A27D1BB8A7D" xlink:type="arc" />
    <link:label id="lab_us-gaap_InvestmentsAbstract_E1169508E5B2ED7E0AD69A27D1BBA899_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsAbstract_E1169508E5B2ED7E0AD69A27D1BBA899" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments [Abstract]</link:label>
    <link:label id="lab_us-gaap_InvestmentsAbstract_E1169508E5B2ED7E0AD69A27D1BBA899_label_en-US" xlink:label="lab_us-gaap_InvestmentsAbstract_E1169508E5B2ED7E0AD69A27D1BBA899" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investments [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InvestmentsAbstract" xlink:label="loc_us-gaap_InvestmentsAbstract_E1169508E5B2ED7E0AD69A27D1BBA899" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentsAbstract_E1169508E5B2ED7E0AD69A27D1BBA899" xlink:to="lab_us-gaap_InvestmentsAbstract_E1169508E5B2ED7E0AD69A27D1BBA899" xlink:type="arc" />
    <link:label id="lab_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_AE9EBF4C8430E5BC77C19A27D1BC38BC_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_AE9EBF4C8430E5BC77C19A27D1BC38BC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Securities sold, not yet purchased, at fair value:</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract" xlink:label="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_AE9EBF4C8430E5BC77C19A27D1BC38BC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LiabilitiesFairValueDisclosure_5018FACBEBFD7122A1FF9A27D1BCD397_terseLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesFairValueDisclosure_5018FACBEBFD7122A1FF9A27D1BCD397" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of derivative and other liabilities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesFairValueDisclosure" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure_5018FACBEBFD7122A1FF9A27D1BCD397" xlink:type="locator" />
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    <link:loc xlink:href="iep-20140331.xsd#iep_GoodwillAndIntangibleAssetsTable" xlink:label="loc_iep_GoodwillAndIntangibleAssetsTable_DE9C37992879479D6B0DB367BC94063F" xlink:type="locator" />
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