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    <link:label id="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_7F78A6C2F5C0C8DEEC5065ACA564F64B_terseLabel_en-US" xlink:label="lab_iep_OpenOptionContractWrittenPotentialPaymentAmount_7F78A6C2F5C0C8DEEC5065ACA564F64B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum payout amounts relating to put options written</link:label>
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    <link:label id="lab_us-gaap_UnrealizedGainLossOnDerivatives_CE92426B44FE0CA9B08565ACA564BEB9_terseLabel_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnDerivatives_CE92426B44FE0CA9B08565ACA564BEB9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrealized gains on open option contracts written</link:label>
    <link:label id="lab_us-gaap_UnrealizedGainLossOnDerivatives_CE92426B44FE0CA9B08565ACA564BEB9_label_en-US" xlink:label="lab_us-gaap_UnrealizedGainLossOnDerivatives_CE92426B44FE0CA9B08565ACA564BEB9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrealized Gain (Loss) on Derivatives</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnrealizedGainLossOnDerivatives" xlink:label="loc_us-gaap_UnrealizedGainLossOnDerivatives_CE92426B44FE0CA9B08565ACA564BEB9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_F247C86A72C97D90F0D565ACA56473FE_terseLabel_en-US" xlink:label="lab_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_F247C86A72C97D90F0D565ACA56473FE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of derivative instruments with credit-risk related contingent features in a liability position</link:label>
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    <link:label id="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_D9E786DA179CC90E41E665ACA564C1C7_terseLabel_en-US" xlink:label="lab_us-gaap_CollateralAlreadyPostedAggregateFairValue_D9E786DA179CC90E41E665ACA564C1C7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash collateral posted for derivative positions</link:label>
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    <link:label id="lab_us-gaap_NotionalAmountOfCreditRiskDerivatives_C556A26DFB3B06C3546E65ACA5640B99_verboseLabel_en-US" xlink:label="lab_us-gaap_NotionalAmountOfCreditRiskDerivatives_C556A26DFB3B06C3546E65ACA5640B99" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Maximum notional amount of credit default swaps</link:label>
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    <link:label id="lab_iep_FixedIncomeCollectiveTrustMember_141B47FF72E5B5A4F11366B700B4762B_terseLabel_en-US" xlink:label="lab_iep_FixedIncomeCollectiveTrustMember_141B47FF72E5B5A4F11366B700B4762B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fixed income collective trust</link:label>
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    <link:label id="lab_us-gaap_NetIncomeLossAllocatedToLimitedPartners_188AEC5DF7AC67E8CDE66B3C39F76C84_terseLabel_en-US" xlink:label="lab_us-gaap_NetIncomeLossAllocatedToLimitedPartners_188AEC5DF7AC67E8CDE66B3C39F76C84" 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_RestructuringPlanAxis_617B7770E33086C6F905651031C1F26A_label_en-US" xlink:label="lab_us-gaap_RestructuringPlanAxis_617B7770E33086C6F905651031C1F26A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restructuring Plan [Axis]</link:label>
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    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A945D46C2DFC9879FC84651031C15C4A_terseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A945D46C2DFC9879FC84651031C15C4A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of equity ownership in subsidiary</link:label>
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    <link:label id="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_B0420FE98BC24E089ACD651031C1D45E_terseLabel_en-US" xlink:label="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_B0420FE98BC24E089ACD651031C1D45E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum exposure associated with transferred receivables under factoring arrangements</link:label>
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_97ACA76B194AB62A3AB665AE74828D6F_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_97ACA76B194AB62A3AB665AE74828D6F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, 2014</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_97ACA76B194AB62A3AB665AE74828D6F_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_97ACA76B194AB62A3AB665AE74828D6F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Two</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_97ACA76B194AB62A3AB665AE74828D6F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_97ACA76B194AB62A3AB665AE74828D6F" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_97ACA76B194AB62A3AB665AE74828D6F" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_16499FC35AEB87DC9FE765AE7482E3DB_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_16499FC35AEB87DC9FE765AE7482E3DB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, 2015</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_16499FC35AEB87DC9FE765AE7482E3DB_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_16499FC35AEB87DC9FE765AE7482E3DB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Three</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_16499FC35AEB87DC9FE765AE7482E3DB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_16499FC35AEB87DC9FE765AE7482E3DB" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_16499FC35AEB87DC9FE765AE7482E3DB" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_C77E142915FAAFF9F54B65AE74820EF5_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_C77E142915FAAFF9F54B65AE74820EF5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, 2016</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_C77E142915FAAFF9F54B65AE74820EF5_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_C77E142915FAAFF9F54B65AE74820EF5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Four</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_C77E142915FAAFF9F54B65AE74820EF5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_C77E142915FAAFF9F54B65AE74820EF5" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_C77E142915FAAFF9F54B65AE74820EF5" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_24CBC668C39BAD97241365AE74820169_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_24CBC668C39BAD97241365AE74820169" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, 2017</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_24CBC668C39BAD97241365AE74820169_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_24CBC668C39BAD97241365AE74820169" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, Year Five</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_24CBC668C39BAD97241365AE74820169" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_24CBC668C39BAD97241365AE74820169" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive_24CBC668C39BAD97241365AE74820169" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_EF29ACDC3D093D075F6965AE74820A0D_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_EF29ACDC3D093D075F6965AE74820A0D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated future amortization expense for definite-lived intangible assets, Thereafter</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_EF29ACDC3D093D075F6965AE74820A0D_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_EF29ACDC3D093D075F6965AE74820A0D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Amortization Expense, after Year Five</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_EF29ACDC3D093D075F6965AE74820A0D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_EF29ACDC3D093D075F6965AE74820A0D" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFive_EF29ACDC3D093D075F6965AE74820A0D" xlink:type="arc" />
    <link:label id="lab_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7_totalLabel_en-US" xlink:label="lab_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Total estimated future amortization expense for definite-lived intangible assets</link:label>
    <link:label id="lab_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7_label_en-US" xlink:label="lab_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Total Expected Future Amortization</link:label>
    <link:label id="lab_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7_documentation_en-US" xlink:label="lab_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Total amount of amortization expense expected to be recognized for all periods after the fiscal year following the latest fiscal year for assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_TotalExpectedFutureAmortization" xlink:label="loc_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7" xlink:to="lab_iep_TotalExpectedFutureAmortization_83E4F091FC23B7EEC24465AE7482EBF7" xlink:type="arc" />
    <link:label id="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C6680878557C24EF45CE65AE74824921_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C6680878557C24EF45CE65AE74824921" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Increase to goodwill due to purchase accounting adjustment</link:label>
    <link:label id="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C6680878557C24EF45CE65AE74824921_label_en-US" xlink:label="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C6680878557C24EF45CE65AE74824921" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill, Purchase Accounting Adjustments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GoodwillPurchaseAccountingAdjustments" xlink:label="loc_us-gaap_GoodwillPurchaseAccountingAdjustments_C6680878557C24EF45CE65AE74824921" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillPurchaseAccountingAdjustments_C6680878557C24EF45CE65AE74824921" xlink:to="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_C6680878557C24EF45CE65AE74824921" xlink:type="arc" />
    <link:label id="lab_iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError_9D43341DC805454B0457662A3C5B1EF3_terseLabel_en-US" xlink:label="lab_iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError_9D43341DC805454B0457662A3C5B1EF3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Adjustment to liabilities due to purchase accounting error</link:label>
    <link:label id="lab_iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError_9D43341DC805454B0457662A3C5B1EF3_label_en-US" xlink:label="lab_iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError_9D43341DC805454B0457662A3C5B1EF3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Adjustment to liabilities due to purchase accounting error</link:label>
    <link:label id="lab_iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError_9D43341DC805454B0457662A3C5B1EF3_documentation_en-US" xlink:label="lab_iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError_9D43341DC805454B0457662A3C5B1EF3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Adjustment to liabilities due to purchase accounting error</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError" xlink:label="loc_iep_AdjustmentToLiabilitiesDueToPurchaseAccountingError_9D43341DC805454B0457662A3C5B1EF3" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GoodwillPeriodIncreaseDecrease_377F96A34C7F6CE419B365AE7482078B_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillPeriodIncreaseDecrease_377F96A34C7F6CE419B365AE7482078B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Adjustment to step-up value</link:label>
    <link:label id="lab_us-gaap_GoodwillPeriodIncreaseDecrease_377F96A34C7F6CE419B365AE7482078B_label_en-US" xlink:label="lab_us-gaap_GoodwillPeriodIncreaseDecrease_377F96A34C7F6CE419B365AE7482078B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill, Period Increase (Decrease)</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GoodwillPeriodIncreaseDecrease" xlink:label="loc_us-gaap_GoodwillPeriodIncreaseDecrease_377F96A34C7F6CE419B365AE7482078B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillPeriodIncreaseDecrease_377F96A34C7F6CE419B365AE7482078B" xlink:to="lab_us-gaap_GoodwillPeriodIncreaseDecrease_377F96A34C7F6CE419B365AE7482078B" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_85BF89268E6230A3CF9F65AE7482A86A_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_85BF89268E6230A3CF9F65AE7482A86A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash paid for acquisition</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_85BF89268E6230A3CF9F65AE7482A86A_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_85BF89268E6230A3CF9F65AE7482A86A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Cost of Acquired Entity, Cash Paid</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid" xlink:label="loc_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_85BF89268E6230A3CF9F65AE7482A86A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAmortizableIntangibleAssets_FC124244FA8C691E9808662BFD95187E_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAmortizableIntangibleAssets_FC124244FA8C691E9808662BFD95187E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase price allcoation to definite-lived intangible assets, BERU acquisition</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAmortizableIntangibleAssets_FC124244FA8C691E9808662BFD95187E_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAmortizableIntangibleAssets_FC124244FA8C691E9808662BFD95187E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Purchase Price Allocation, Amortizable Intangible Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionPurchasePriceAllocationAmortizableIntangibleAssets" xlink:label="loc_us-gaap_BusinessAcquisitionPurchasePriceAllocationAmortizableIntangibleAssets_FC124244FA8C691E9808662BFD95187E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsNotAmortizable_39A3FB3F9C29D0823C6365AE748224F9_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsNotAmortizable_39A3FB3F9C29D0823C6365AE748224F9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase price allcoation to indefinite-lived intangible assets, BERU acquisition</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsNotAmortizable_39A3FB3F9C29D0823C6365AE748224F9_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsNotAmortizable_39A3FB3F9C29D0823C6365AE748224F9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Purchase Price Allocation, Intangible Assets Not Amortizable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsNotAmortizable" xlink:label="loc_us-gaap_BusinessAcquisitionPurchasePriceAllocationIntangibleAssetsNotAmortizable_39A3FB3F9C29D0823C6365AE748224F9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_Goodwill_491C3852FFDA902324F165AE7482F7BD_terseLabel_en-US" xlink:label="lab_us-gaap_Goodwill_491C3852FFDA902324F165AE7482F7BD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Goodwill</link:label>
    <link:label id="lab_us-gaap_Goodwill_491C3852FFDA902324F165AE7482F7BD_label_en-US" xlink:label="lab_us-gaap_Goodwill_491C3852FFDA902324F165AE7482F7BD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_491C3852FFDA902324F165AE7482F7BD" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_512E57D13819C80C64E965AE7482D4C1_terseLabel_en-US" xlink:label="lab_us-gaap_ImpairmentOfIntangibleAssetsIndefinitelivedExcludingGoodwill_512E57D13819C80C64E965AE7482D4C1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Impairment of intangible assets, Indefinite-lived (Excluding goodwill)</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles" xlink:label="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_2A235E103C5F248A011065AE7482C079" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_CB92D76D59CCA2F9B01D65AE74826AB5_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_CB92D76D59CCA2F9B01D65AE74826AB5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Goodwill recognized, expected to be tax deductible</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_CB92D76D59CCA2F9B01D65AE74826AB5_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_CB92D76D59CCA2F9B01D65AE74826AB5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Purchase Price Allocation, Goodwill, Expected Tax Deductible Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount" xlink:label="loc_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_CB92D76D59CCA2F9B01D65AE74826AB5" xlink:type="locator" />
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_61EB215638A85A804D7D65AE74828F34_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_61EB215638A85A804D7D65AE74828F34" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Definite-lived intangibles, purchase accounting adjustment</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_61EB215638A85A804D7D65AE74828F34_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_61EB215638A85A804D7D65AE74828F34" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Assets, Purchase Accounting Adjustments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_61EB215638A85A804D7D65AE74828F34" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_442C4FB74161AD93F2F465AE7482B55E_terseLabel_en-US" xlink:label="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_442C4FB74161AD93F2F465AE7482B55E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Impairment charge, definite-lived intangible assets</link:label>
    <link:label id="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_442C4FB74161AD93F2F465AE7482B55E_label_en-US" xlink:label="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_442C4FB74161AD93F2F465AE7482B55E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Impairment of Intangible Assets, Finite-lived</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ImpairmentOfIntangibleAssetsFinitelived" xlink:label="loc_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_442C4FB74161AD93F2F465AE7482B55E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_442C4FB74161AD93F2F465AE7482B55E" xlink:to="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_442C4FB74161AD93F2F465AE7482B55E" xlink:type="arc" />
    <link:label id="lab_us-gaap_GoodwillOtherChanges_8B3A6696A0DDB932F6CB65AE748256CF_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillOtherChanges_8B3A6696A0DDB932F6CB65AE748256CF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Goodwill, adjustment due to purchase accounting utilized by entities under common control resulting from our acquisition of controlling interest</link:label>
    <link:label id="lab_us-gaap_GoodwillOtherChanges_8B3A6696A0DDB932F6CB65AE748256CF_label_en-US" xlink:label="lab_us-gaap_GoodwillOtherChanges_8B3A6696A0DDB932F6CB65AE748256CF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill, Other Changes</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GoodwillOtherChanges" xlink:label="loc_us-gaap_GoodwillOtherChanges_8B3A6696A0DDB932F6CB65AE748256CF" xlink:type="locator" />
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    <link:label id="lab_iep_IntangibleAssetsOtherChanges_69E6FE31E7B7ADC802A465AE748249FC_terseLabel_en-US" xlink:label="lab_iep_IntangibleAssetsOtherChanges_69E6FE31E7B7ADC802A465AE748249FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Intangible assets, adjustment due to purchase accounting utilized by entities under common control resulting from our acquisition of a controlling interest</link:label>
    <link:label id="lab_iep_IntangibleAssetsOtherChanges_69E6FE31E7B7ADC802A465AE748249FC_label_en-US" xlink:label="lab_iep_IntangibleAssetsOtherChanges_69E6FE31E7B7ADC802A465AE748249FC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Intangible Assets, Other Changes</link:label>
    <link:label id="lab_iep_IntangibleAssetsOtherChanges_69E6FE31E7B7ADC802A465AE748249FC_documentation_en-US" xlink:label="lab_iep_IntangibleAssetsOtherChanges_69E6FE31E7B7ADC802A465AE748249FC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Intangible Assets, Other Changes</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_IntangibleAssetsOtherChanges" xlink:label="loc_iep_IntangibleAssetsOtherChanges_69E6FE31E7B7ADC802A465AE748249FC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GoodwillAllocationAdjustment_2252BC09BC01AD35F9BD65AE74821876_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GoodwillAllocationAdjustment_2252BC09BC01AD35F9BD65AE74821876" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Goodwill, purchase accounting reduction</link:label>
    <link:label id="lab_us-gaap_GoodwillAllocationAdjustment_2252BC09BC01AD35F9BD65AE74821876_label_en-US" xlink:label="lab_us-gaap_GoodwillAllocationAdjustment_2252BC09BC01AD35F9BD65AE74821876" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Goodwill, Allocation Adjustment</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GoodwillAllocationAdjustment" xlink:label="loc_us-gaap_GoodwillAllocationAdjustment_2252BC09BC01AD35F9BD65AE74821876" xlink:type="locator" />
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    <link:label id="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_04E30742BF88DFD3D6E065AE7482D057_terseLabel_en-US" xlink:label="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_04E30742BF88DFD3D6E065AE7482D057" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Increase in tangible and identifiable intangible assets due to finalization of purchase price allocations</link:label>
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    <link:label id="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_04E30742BF88DFD3D6E065AE7482D057_documentation_en-US" xlink:label="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_04E30742BF88DFD3D6E065AE7482D057" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">This element represents the amount of any measurement period adjustment (as defined) realized during the reporting period to tangible and identifiable intangible assets acquired in connection with a business combination for which the initial accounting was incomplete.</link:label>
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    <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_0513A514150603F522D065AE74821F6D_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_0513A514150603F522D065AE74821F6D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Additional purchase price payments</link:label>
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    <link:label id="lab_iep_Businesscombinationprovisionalinformationinitialaccountingincompleteadjustmentenvironmentalliability_AC8095347C0917520D0E65AE748201C0_terseLabel_en-US" xlink:label="lab_iep_Businesscombinationprovisionalinformationinitialaccountingincompleteadjustmentenvironmentalliability_AC8095347C0917520D0E65AE748201C0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Adjustment to evnironmental liabilities due to purchase accounting adjustment</link:label>
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    <link:label id="lab_us-gaap_EquitySwapMember_71170DFAA21C85E3D60465AE7492219B_terseLabel_en-US" xlink:label="lab_us-gaap_EquitySwapMember_71170DFAA21C85E3D60465AE7492219B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity swaps</link:label>
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    <link:label id="lab_us-gaap_ForeignExchangeForwardMember_C33EE9BA7D5C323EC96465AE7492FCB0_terseLabel_en-US" xlink:label="lab_us-gaap_ForeignExchangeForwardMember_C33EE9BA7D5C323EC96465AE7492FCB0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Foreign currency forwards</link:label>
    <link:label id="lab_us-gaap_ForeignExchangeForwardMember_C33EE9BA7D5C323EC96465AE7492FCB0_label_en-US" xlink:label="lab_us-gaap_ForeignExchangeForwardMember_C33EE9BA7D5C323EC96465AE7492FCB0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Foreign Exchange Forward [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ForeignExchangeForwardMember" xlink:label="loc_us-gaap_ForeignExchangeForwardMember_C33EE9BA7D5C323EC96465AE7492FCB0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_InterestRateSwapMember_F4C86A99C59B126CDC4265AE7492BB14_terseLabel_en-US" xlink:label="lab_us-gaap_InterestRateSwapMember_F4C86A99C59B126CDC4265AE7492BB14" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest rate swap contracts</link:label>
    <link:label id="lab_us-gaap_InterestRateSwapMember_F4C86A99C59B126CDC4265AE7492BB14_label_en-US" xlink:label="lab_us-gaap_InterestRateSwapMember_F4C86A99C59B126CDC4265AE7492BB14" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Rate Swap [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InterestRateSwapMember" xlink:label="loc_us-gaap_InterestRateSwapMember_F4C86A99C59B126CDC4265AE7492BB14" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CommodityContractMember_4E8B1997871AE9DB686A65AE749290BC_terseLabel_en-US" xlink:label="lab_us-gaap_CommodityContractMember_4E8B1997871AE9DB686A65AE749290BC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Commodity contracts</link:label>
    <link:label id="lab_us-gaap_CommodityContractMember_4E8B1997871AE9DB686A65AE749290BC_label_en-US" xlink:label="lab_us-gaap_CommodityContractMember_4E8B1997871AE9DB686A65AE749290BC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Commodity Contract [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CommodityContractMember" xlink:label="loc_us-gaap_CommodityContractMember_4E8B1997871AE9DB686A65AE749290BC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CommodityContractMember_4E8B1997871AE9DB686A65AE749290BC" xlink:to="lab_us-gaap_CommodityContractMember_4E8B1997871AE9DB686A65AE749290BC" xlink:type="arc" />
    <link:label id="lab_iep_PrimaryUnderlyingRiskAbstract_EF1E8E0AE70C9D50521265AE7492FA14_terseLabel_en-US" xlink:label="lab_iep_PrimaryUnderlyingRiskAbstract_EF1E8E0AE70C9D50521265AE7492FA14" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Primary underlying risk:</link:label>
    <link:label id="lab_iep_PrimaryUnderlyingRiskAbstract_EF1E8E0AE70C9D50521265AE7492FA14_label_en-US" xlink:label="lab_iep_PrimaryUnderlyingRiskAbstract_EF1E8E0AE70C9D50521265AE7492FA14" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Primary underlying risk: [Abstract]</link:label>
    <link:label id="lab_iep_PrimaryUnderlyingRiskAbstract_EF1E8E0AE70C9D50521265AE7492FA14_documentation_en-US" xlink:label="lab_iep_PrimaryUnderlyingRiskAbstract_EF1E8E0AE70C9D50521265AE7492FA14" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Primary underlying risk: [Abstract]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_PrimaryUnderlyingRiskAbstract" xlink:label="loc_iep_PrimaryUnderlyingRiskAbstract_EF1E8E0AE70C9D50521265AE7492FA14" xlink:type="locator" />
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    <link:label id="lab_iep_NotionalExposureOfDerivativesLongPosition_2339D6E531A62644F09A65AE7492CB7B_terseLabel_en-US" xlink:label="lab_iep_NotionalExposureOfDerivativesLongPosition_2339D6E531A62644F09A65AE7492CB7B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long Notional Exposure</link:label>
    <link:label id="lab_iep_NotionalExposureOfDerivativesLongPosition_2339D6E531A62644F09A65AE7492CB7B_label_en-US" xlink:label="lab_iep_NotionalExposureOfDerivativesLongPosition_2339D6E531A62644F09A65AE7492CB7B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Notional Exposure of Derivatives, Long Position</link:label>
    <link:label id="lab_iep_NotionalExposureOfDerivativesLongPosition_2339D6E531A62644F09A65AE7492CB7B_documentation_en-US" xlink:label="lab_iep_NotionalExposureOfDerivativesLongPosition_2339D6E531A62644F09A65AE7492CB7B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notional Exposure of Derivatives, Long Position</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_NotionalExposureOfDerivativesLongPosition" xlink:label="loc_iep_NotionalExposureOfDerivativesLongPosition_2339D6E531A62644F09A65AE7492CB7B" xlink:type="locator" />
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    <link:label id="lab_iep_NotionalExposureOfDerivativesShortPosition_E27A432930EB688C847E65AE7492E046_terseLabel_en-US" xlink:label="lab_iep_NotionalExposureOfDerivativesShortPosition_E27A432930EB688C847E65AE7492E046" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Short Notional Exposure</link:label>
    <link:label id="lab_iep_NotionalExposureOfDerivativesShortPosition_E27A432930EB688C847E65AE7492E046_label_en-US" xlink:label="lab_iep_NotionalExposureOfDerivativesShortPosition_E27A432930EB688C847E65AE7492E046" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Notional Exposure of Derivatives, Short Position</link:label>
    <link:label id="lab_iep_NotionalExposureOfDerivativesShortPosition_E27A432930EB688C847E65AE7492E046_documentation_en-US" xlink:label="lab_iep_NotionalExposureOfDerivativesShortPosition_E27A432930EB688C847E65AE7492E046" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Notional Exposure of Derivatives, Short Position</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_NotionalExposureOfDerivativesShortPosition" xlink:label="loc_iep_NotionalExposureOfDerivativesShortPosition_E27A432930EB688C847E65AE7492E046" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LossContingenciesTable_0B6B273981A9818FA2396738888CA0DF_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingenciesTable_0B6B273981A9818FA2396738888CA0DF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Loss Contingencies [Table]</link:label>
    <link:label id="lab_us-gaap_LossContingenciesTable_0B6B273981A9818FA2396738888CA0DF_label_en-US" xlink:label="lab_us-gaap_LossContingenciesTable_0B6B273981A9818FA2396738888CA0DF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loss Contingencies [Table]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LossContingenciesTable" xlink:label="loc_us-gaap_LossContingenciesTable_0B6B273981A9818FA2396738888CA0DF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis_0B6E9376B019FB4D61376738888CBD17_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis_0B6E9376B019FB4D61376738888CBD17" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation by Category of Item Purchased [Axis]</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis_0B6E9376B019FB4D61376738888CBD17_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis_0B6E9376B019FB4D61376738888CBD17" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation by Category of Item Purchased [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis_0B6E9376B019FB4D61376738888CBD17" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_C971E5955203A693B6676738888CA6D8_terseLabel_en-US" xlink:label="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_C971E5955203A693B6676738888CA6D8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unconditional Purchase Obligation, Category of Goods or Services Acquired [Domain]</link:label>
    <link:label id="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_C971E5955203A693B6676738888CA6D8_label_en-US" xlink:label="lab_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_C971E5955203A693B6676738888CA6D8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unconditional Purchase Obligation, Category of Goods or Services Acquired [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain" xlink:label="loc_us-gaap_UnconditionalPurchaseObligationCategoryOfGoodsOrServicesAcquiredDomain_C971E5955203A693B6676738888CA6D8" xlink:type="locator" />
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    <link:label id="lab_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85_terseLabel_en-US" xlink:label="lab_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Petroleum Transportation [Member]</link:label>
    <link:label id="lab_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85_label_en-US" xlink:label="lab_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Petroleum Transportation [Member]</link:label>
    <link:label id="lab_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85_documentation_en-US" xlink:label="lab_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Petroleum Transportation [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_PetroleumTransportationMember" xlink:label="loc_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85" xlink:to="lab_iep_PetroleumTransportationMember_520108AA40F90665B4776738888C6E85" xlink:type="arc" />
    <link:label id="lab_iep_CrrmMember_FF31A79E82E10C0C761C6738888C1655_terseLabel_en-US" xlink:label="lab_iep_CrrmMember_FF31A79E82E10C0C761C6738888C1655" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CRRM [Member]</link:label>
    <link:label id="lab_iep_CrrmMember_FF31A79E82E10C0C761C6738888C1655_label_en-US" xlink:label="lab_iep_CrrmMember_FF31A79E82E10C0C761C6738888C1655" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CRRM [Member]</link:label>
    <link:label id="lab_iep_CrrmMember_FF31A79E82E10C0C761C6738888C1655_documentation_en-US" xlink:label="lab_iep_CrrmMember_FF31A79E82E10C0C761C6738888C1655" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CRRM [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_CrrmMember" xlink:label="loc_iep_CrrmMember_FF31A79E82E10C0C761C6738888C1655" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LossContingenciesLineItems_F0726DE8C1FF924F2B526738888CF643_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingenciesLineItems_F0726DE8C1FF924F2B526738888CF643" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Loss Contingencies [Line Items]</link:label>
    <link:label id="lab_us-gaap_LossContingenciesLineItems_F0726DE8C1FF924F2B526738888CF643_label_en-US" xlink:label="lab_us-gaap_LossContingenciesLineItems_F0726DE8C1FF924F2B526738888CF643" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loss Contingencies [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LossContingenciesLineItems" xlink:label="loc_us-gaap_LossContingenciesLineItems_F0726DE8C1FF924F2B526738888CF643" xlink:type="locator" />
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    <link:label id="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_413FFD67A709CEA87C7A66B5B86136E0_terseLabel_en-US" xlink:label="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_413FFD67A709CEA87C7A66B5B86136E0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percent of plan assets invested in actively managed investment funds</link:label>
    <link:label id="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_413FFD67A709CEA87C7A66B5B86136E0_label_en-US" xlink:label="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_413FFD67A709CEA87C7A66B5B86136E0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Percent of plan assets invested in actively managed investment funds</link:label>
    <link:label id="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_413FFD67A709CEA87C7A66B5B86136E0_documentation_en-US" xlink:label="lab_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_413FFD67A709CEA87C7A66B5B86136E0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Percent of plan assets invested in actively managed investment funds</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds" xlink:label="loc_iep_PercentOfPlanAssetsInvestedInActivelyManagedInvestmentFunds_413FFD67A709CEA87C7A66B5B86136E0" xlink:type="locator" />
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    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_9B10AACD79C60601291166B5B8610ECF_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_9B10AACD79C60601291166B5B8610ECF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Defined benefit plans with projected benefit obligation in excess of plan assets</link:label>
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_9B10AACD79C60601291166B5B8610ECF_label_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_9B10AACD79C60601291166B5B8610ECF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined benefit plan, plans with projected benefit obligations in excess of plan assets, aggregate projected benefit obligation</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_9B10AACD79C60601291166B5B8610ECF" xlink:to="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_9B10AACD79C60601291166B5B8610ECF" xlink:type="arc" />
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_4FF3DCAC2BF3E113372066B5B861B59C_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_4FF3DCAC2BF3E113372066B5B861B59C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of plan assets for benefit plans with projected benefit obligations in excess of plan assets</link:label>
    <link:label id="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_4FF3DCAC2BF3E113372066B5B861B59C_label_en-US" xlink:label="lab_iep_DefinedBenefitPlanPlansWithProjectedBenefitObligationsInExcessOfPlanAssetsFairValueOfPlanAssets_4FF3DCAC2BF3E113372066B5B861B59C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined benefit plan, plans with projected benefit obligations in excess of plan assets, fair value of plan assets</link:label>
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    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_29A3E0142468C7F3D76466B5B861A808_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_29A3E0142468C7F3D76466B5B861A808" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets</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_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_29A3E0142468C7F3D76466B5B861A808" xlink:to="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateProjectedBenefitObligation_29A3E0142468C7F3D76466B5B861A808" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_C9E90B12081C411A842066B5B861D527_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateAccumulatedBenefitObligation_C9E90B12081C411A842066B5B861D527" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accumulated benefit obligation for pension plans with accumulated benefit obligations in excess of plan assets</link:label>
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    <link:label id="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_1DC1C6336C791C58F70466B5B8616E66_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_1DC1C6336C791C58F70466B5B8616E66" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of plan assets for pension plans with accumulated benefit obligations in excess of plan assets</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets" xlink:label="loc_us-gaap_DefinedBenefitPlanPensionPlansWithAccumulatedBenefitObligationsInExcessOfPlanAssetsAggregateFairValueOfPlanAssets_1DC1C6336C791C58F70466B5B8616E66" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_B4DC24678FA6B350819366B5B861AB10_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanAccumulatedBenefitObligation_B4DC24678FA6B350819366B5B861AB10" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accumulated benefit obligation for all pension plans</link:label>
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    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_2EE1AAFDE5733044E19966B5B8610285_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_2EE1AAFDE5733044E19966B5B8610285" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amounts in accumulated other comprehensive loss expected to be recognized as Amortizatoin of actuarial losses in 2013</link:label>
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    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_2EE1AAFDE5733044E19966B5B8610285_documentation_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfActuarialLosses_2EE1AAFDE5733044E19966B5B8610285" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Defined benefit plans, amount in AOCI expected to be reclassed into net periodic benefit cost in the next year, amortization of actuarial losses</link:label>
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    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_32DC02254355E6876BDC66B5B8616BA3_terseLabel_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_32DC02254355E6876BDC66B5B8616BA3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amounts in accumulated other comprehensive loss expected to be recognized as Amortization of prior service credit in 2013</link:label>
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    <link:label id="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_32DC02254355E6876BDC66B5B8616BA3_documentation_en-US" xlink:label="lab_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_32DC02254355E6876BDC66B5B8616BA3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Defined benefit plans, amount in AOCI expected to be reclassed into net periodic benefit cost in the next year, amortization of prior service credit</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit" xlink:label="loc_iep_DefinedBenefitPlansAmountInAociExpectedToBeReclassedIntoNetPeriodicBenefitCostInNextYearAmortizationOfPriorServiceCredit_32DC02254355E6876BDC66B5B8616BA3" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear" xlink:label="loc_us-gaap_DefinedBenefitPlanHealthCareCostTrendRateAssumedForNextFiscalYear_B13748E44C0C02D3B80566B5B8616906" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_DF50FC74F0CA8ACFF9A066BE431C6D10_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_DF50FC74F0CA8ACFF9A066BE431C6D10" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp increase in health care cost trend rate, impact on Total service and Interest cost</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_DF50FC74F0CA8ACFF9A066BE431C6D10_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_DF50FC74F0CA8ACFF9A066BE431C6D10" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents" xlink:label="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_DF50FC74F0CA8ACFF9A066BE431C6D10" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_DF50FC74F0CA8ACFF9A066BE431C6D10" xlink:to="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnServiceAndInterestCostComponents_DF50FC74F0CA8ACFF9A066BE431C6D10" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_F08FF24E705D99D981A366BE432B93BB_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_F08FF24E705D99D981A366BE432B93BB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp decrease in health care cost trend rate, impact on APBO</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_F08FF24E705D99D981A366BE432B93BB_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_F08FF24E705D99D981A366BE432B93BB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation" xlink:label="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_F08FF24E705D99D981A366BE432B93BB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_F08FF24E705D99D981A366BE432B93BB" xlink:to="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointIncreaseOnAccumulatedPostretirementBenefitObligation_F08FF24E705D99D981A366BE432B93BB" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_5C2AA0DF6344FFE9DC3E66BE43895353_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_5C2AA0DF6344FFE9DC3E66BE43895353" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp decrease in health care cost trend rate, impact on Total service and Interest cost</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_5C2AA0DF6344FFE9DC3E66BE43895353_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_5C2AA0DF6344FFE9DC3E66BE43895353" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1" xlink:label="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_5C2AA0DF6344FFE9DC3E66BE43895353" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_5C2AA0DF6344FFE9DC3E66BE43895353" xlink:to="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnServiceAndInterestCostComponents1_5C2AA0DF6344FFE9DC3E66BE43895353" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F8DB4FCED4C9FAB8DAB666BE43C757AF_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F8DB4FCED4C9FAB8DAB666BE43C757AF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">100 bp decrease in health care cost trend rate, impact on APBO</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F8DB4FCED4C9FAB8DAB666BE43C757AF_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F8DB4FCED4C9FAB8DAB666BE43C757AF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1" xlink:label="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F8DB4FCED4C9FAB8DAB666BE43C757AF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F8DB4FCED4C9FAB8DAB666BE43C757AF" xlink:to="lab_us-gaap_DefinedBenefitPlanEffectOfOnePercentagePointDecreaseOnAccumulatedPostretirementBenefitObligation1_F8DB4FCED4C9FAB8DAB666BE43C757AF" xlink:type="arc" />
    <link:label id="lab_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E_terseLabel_en-US" xlink:label="lab_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Change in 2013 expense</link:label>
    <link:label id="lab_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E_label_en-US" xlink:label="lab_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Change in pension expense due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:label id="lab_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E_documentation_en-US" xlink:label="lab_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Change in pension expense due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths" xlink:label="loc_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E" xlink:to="lab_iep_ChangeInPensionExpenseDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_17E11B72C12BC77C4D3966C19730194E" xlink:type="arc" />
    <link:label id="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A_terseLabel_en-US" xlink:label="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Change in PBO</link:label>
    <link:label id="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A_label_en-US" xlink:label="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Change in projected benefit obligation due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:label id="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A_documentation_en-US" xlink:label="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Change in projected benefit obligation due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths" xlink:label="loc_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A" xlink:to="lab_iep_ChangeInProjectedBenefitObligationDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_B2259F4D831EB0522E2F66C1974F634A" xlink:type="arc" />
    <link:label id="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04_terseLabel_en-US" xlink:label="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Change in accumulated OCL</link:label>
    <link:label id="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04_label_en-US" xlink:label="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Change in accumulated other comprehensive loss due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:label id="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04_documentation_en-US" xlink:label="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Change in accumulated other comprehensive loss due to sensitivity of assumptions used to determine projected benefit obligation, next twelve months</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths" xlink:label="loc_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04" xlink:to="lab_iep_ChangeInAccumulatedOtherComprehensiveLossDueToSensitivityOfAssumptionsUsedToDetermineProjectedBenefitObligationNextTwelveMonths_523C432EC9D41B4EC32766C1976E2B04" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_24E3B0ADE3952E0E048B66C580FDF17E_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_24E3B0ADE3952E0E048B66C580FDF17E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2013</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_24E3B0ADE3952E0E048B66C580FDF17E_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_24E3B0ADE3952E0E048B66C580FDF17E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_24E3B0ADE3952E0E048B66C580FDF17E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_24E3B0ADE3952E0E048B66C580FDF17E" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsNextTwelveMonths_24E3B0ADE3952E0E048B66C580FDF17E" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_E30EBEA13BBAA0C9849F66C581C7A0D6_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_E30EBEA13BBAA0C9849F66C581C7A0D6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2014</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_E30EBEA13BBAA0C9849F66C581C7A0D6_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_E30EBEA13BBAA0C9849F66C581C7A0D6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Year Two</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_E30EBEA13BBAA0C9849F66C581C7A0D6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_E30EBEA13BBAA0C9849F66C581C7A0D6" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearTwo_E30EBEA13BBAA0C9849F66C581C7A0D6" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_802E4941D876C759580F66C58244AE9B_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_802E4941D876C759580F66C58244AE9B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2015</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_802E4941D876C759580F66C58244AE9B_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_802E4941D876C759580F66C58244AE9B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Year Three</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_802E4941D876C759580F66C58244AE9B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_802E4941D876C759580F66C58244AE9B" xlink:to="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearThree_802E4941D876C759580F66C58244AE9B" xlink:type="arc" />
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_63CE9535641E070D498A66C582C1E817_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_63CE9535641E070D498A66C582C1E817" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2016</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_63CE9535641E070D498A66C582C1E817_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_63CE9535641E070D498A66C582C1E817" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Expected Future Benefit Payments, Year Four</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFour_63CE9535641E070D498A66C582C1E817" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_CC89D14836211E2E2BE966C5834D67CA_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanExpectedFutureBenefitPaymentsYearFive_CC89D14836211E2E2BE966C5834D67CA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Projected future benefit payments for benefit plans, 2017</link:label>
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    <link:label id="lab_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_F990412C4533DAD57BE668FEC5CADA1A_verboseLabel_en-US" xlink:label="lab_iep_VariableRateSeniorUnsecuredConvertibleNotesMember_F990412C4533DAD57BE668FEC5CADA1A" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Senior unsecured variable rate convertible notes due 2013 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
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    <link:label id="lab_iep_A2018NotesMember_4DE180BCF1D71703B59668FEC5CA239E_terseLabel_en-US" xlink:label="lab_iep_A2018NotesMember_4DE180BCF1D71703B59668FEC5CA239E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">8% senior unsecured notes due 2018 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
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    <link:label id="lab_iep_A2016NotesMember_958DC89BAAED12ED220B68FEC5CA9B3D_terseLabel_en-US" xlink:label="lab_iep_A2016NotesMember_958DC89BAAED12ED220B68FEC5CA9B3D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">7.75% senior unsecured notes due 2016 - Icahn Enterprises/Icahn Enterprises Holdings</link:label>
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    <link:label id="lab_us-gaap_SeniorDebtObligationsMember_8466C851FF9A440BEF5368FEC5CA2960_terseLabel_en-US" xlink:label="lab_us-gaap_SeniorDebtObligationsMember_8466C851FF9A440BEF5368FEC5CA2960" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Senior unsecured notes [Member]</link:label>
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    <link:label id="lab_us-gaap_MortgagesMember_F511C1915E23B04B902D698ABB1156ED_terseLabel_en-US" xlink:label="lab_us-gaap_MortgagesMember_F511C1915E23B04B902D698ABB1156ED" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Mortgages [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_MortgagesMember" xlink:label="loc_us-gaap_MortgagesMember_F511C1915E23B04B902D698ABB1156ED" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_5020C38ECFFA4527401168FEC5DAA89E_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_5020C38ECFFA4527401168FEC5DAA89E" 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_5020C38ECFFA4527401168FEC5DAA89E_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_5020C38ECFFA4527401168FEC5DAA89E" 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/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_5020C38ECFFA4527401168FEC5DAA89E" xlink:type="locator" />
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    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_30DD9DB88F8C0879A9FE68FEC5DA6C5E_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_30DD9DB88F8C0879A9FE68FEC5DA6C5E" 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_30DD9DB88F8C0879A9FE68FEC5DA6C5E_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_30DD9DB88F8C0879A9FE68FEC5DA6C5E" 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_30DD9DB88F8C0879A9FE68FEC5DA6C5E_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_30DD9DB88F8C0879A9FE68FEC5DA6C5E" 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-20121231.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_30DD9DB88F8C0879A9FE68FEC5DA6C5E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_1A0AED2CCBF96F72662D68FEC5DA84C9_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_1A0AED2CCBF96F72662D68FEC5DA84C9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest</link:label>
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    <link:label id="lab_us-gaap_FairValueDisclosuresTextBlock_DD73165806E34352B4D804F0E27F91C7_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueDisclosuresTextBlock_DD73165806E34352B4D804F0E27F91C7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair Value Measurements</link:label>
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    <link:label id="lab_iep_ScheduleIStatementsOfOperationsAbstract_F8FDBDEE3EC1E82B89AA68FEC5DAF78D_label_en-US" xlink:label="lab_iep_ScheduleIStatementsOfOperationsAbstract_F8FDBDEE3EC1E82B89AA68FEC5DAF78D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule I - Statements of Operations [Abstract]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_B1B8F9DFA11BE123F48665AE73D7A253" xlink:type="locator" />
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    <link:label id="lab_iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingFairValueReclassifiedToEquity_18A2444471C9DAFECE4F65AE73D77CC3_terseLabel_en-US" xlink:label="lab_iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingFairValueReclassifiedToEquity_18A2444471C9DAFECE4F65AE73D77CC3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock options, revised fair value reclassified to equity</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingFairValueReclassifiedToEquity" xlink:label="loc_iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingFairValueReclassifiedToEquity_18A2444471C9DAFECE4F65AE73D77CC3" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AllocatedShareBasedCompensationExpense_220729B8B8CED66EE69A65AE73D7B6CB_terseLabel_en-US" xlink:label="lab_us-gaap_AllocatedShareBasedCompensationExpense_220729B8B8CED66EE69A65AE73D7B6CB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Compensation expense related to stock options</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="loc_us-gaap_AllocatedShareBasedCompensationExpense_220729B8B8CED66EE69A65AE73D7B6CB" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_C6C427DC4186A069447C65AE73D77C69" xlink:type="locator" />
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    <link:label id="lab_iep_DeferredCompensationCashBasedArrangementsLiabilityCurrentGross_5C9E9F371E8E4DC56B4A65AE73D7A340_terseLabel_en-US" xlink:label="lab_iep_DeferredCompensationCashBasedArrangementsLiabilityCurrentGross_5C9E9F371E8E4DC56B4A65AE73D7A340" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Deferred compensation agreement, current liability, gross</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_DeferredCompensationCashBasedArrangementsLiabilityCurrentGross" xlink:label="loc_iep_DeferredCompensationCashBasedArrangementsLiabilityCurrentGross_5C9E9F371E8E4DC56B4A65AE73D7A340" xlink:type="locator" />
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    <link:label id="lab_iep_DeferredCompensationArrangementWithIndividualNumberOfSharesUsedInCashSettlementCalculation_4495364DC80015431B0265AE73D7A5AC_terseLabel_en-US" xlink:label="lab_iep_DeferredCompensationArrangementWithIndividualNumberOfSharesUsedInCashSettlementCalculation_4495364DC80015431B0265AE73D7A5AC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Deferred compensation agreement, number of shares used in cash payout calculation</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_DeferredCompensationArrangementWithIndividualNumberOfSharesUsedInCashSettlementCalculation" xlink:label="loc_iep_DeferredCompensationArrangementWithIndividualNumberOfSharesUsedInCashSettlementCalculation_4495364DC80015431B0265AE73D7A5AC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SharePrice_15641F6938C050FB7A6365AE73D7B262_terseLabel_en-US" xlink:label="lab_us-gaap_SharePrice_15641F6938C050FB7A6365AE73D7B262" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Stock price (in ones)</link:label>
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    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_4E249CCBC9FB3319B89765AE73D72CC4_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_4E249CCBC9FB3319B89765AE73D72CC4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Deferred compenstion intrinsic value</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue_4E249CCBC9FB3319B89765AE73D72CC4" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_0D55705013467E580EB865AE73D7D7E5_terseLabel_en-US" xlink:label="lab_us-gaap_SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageExercisePrice1_0D55705013467E580EB865AE73D7D7E5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Exercisable Options, Weighted Average Exercise Price</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_E912F57EB13EA19CEBA166B700C4C5EE" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AvailableForSaleSecuritiesFairValueDisclosure_10E8033240E8FBAD737C66B700C46AC1_terseLabel_en-US" xlink:label="lab_us-gaap_AvailableForSaleSecuritiesFairValueDisclosure_10E8033240E8FBAD737C66B700C46AC1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Marketable equity and debt securities</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AvailableForSaleSecuritiesFairValueDisclosure" xlink:label="loc_us-gaap_AvailableForSaleSecuritiesFairValueDisclosure_10E8033240E8FBAD737C66B700C46AC1" xlink:type="locator" />
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    <link:label id="lab_us-gaap_InvestmentInPhysicalCommodities_8237576D4529F81FB5A366B700C4CC93_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentInPhysicalCommodities_8237576D4529F81FB5A366B700C4CC93" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments in precious metals</link:label>
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    <link:label id="lab_us-gaap_RedemptionPremium_7986088972699514C83C693402AB4038_label_en-US" xlink:label="lab_us-gaap_RedemptionPremium_7986088972699514C83C693402AB4038" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Redemption Premium</link:label>
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    <link:label id="lab_us-gaap_InterestPaid_5666898D9A0BB7921B426934BF638D04_label_en-US" xlink:label="lab_us-gaap_InterestPaid_5666898D9A0BB7921B426934BF638D04" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Interest Paid</link:label>
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    <link:label id="lab_iep_FutureDistributionPolicyAmountQuarterlyPerUnit_A7FD303FE4971D711CDE692F9AAB246F_label_en-US" xlink:label="lab_iep_FutureDistributionPolicyAmountQuarterlyPerUnit_A7FD303FE4971D711CDE692F9AAB246F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Future distribution policy amount, quarterly, per unit</link:label>
    <link:label id="lab_iep_FutureDistributionPolicyAmountQuarterlyPerUnit_A7FD303FE4971D711CDE692F9AAB246F_documentation_en-US" xlink:label="lab_iep_FutureDistributionPolicyAmountQuarterlyPerUnit_A7FD303FE4971D711CDE692F9AAB246F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Future distribution policy amount, quarterly, per unit</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromDividendsReceived_C72452B7921146DF4353692A626D5384_label_en-US" xlink:label="lab_us-gaap_ProceedsFromDividendsReceived_C72452B7921146DF4353692A626D5384" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Dividends Received</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ProceedsFromDividendsReceived" xlink:label="loc_us-gaap_ProceedsFromDividendsReceived_C72452B7921146DF4353692A626D5384" xlink:type="locator" />
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    <link:label id="lab_iep_DrawOnTermLoanFirstDraw_8CF47D8387BEB6F20A786900001A4ED6_terseLabel_en-US" xlink:label="lab_iep_DrawOnTermLoanFirstDraw_8CF47D8387BEB6F20A786900001A4ED6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Draw on term loan, first draw</link:label>
    <link:label id="lab_iep_DrawOnTermLoanFirstDraw_8CF47D8387BEB6F20A786900001A4ED6_label_en-US" xlink:label="lab_iep_DrawOnTermLoanFirstDraw_8CF47D8387BEB6F20A786900001A4ED6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Draw on term loan, first draw</link:label>
    <link:label id="lab_iep_DrawOnTermLoanFirstDraw_8CF47D8387BEB6F20A786900001A4ED6_documentation_en-US" xlink:label="lab_iep_DrawOnTermLoanFirstDraw_8CF47D8387BEB6F20A786900001A4ED6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Draw on term loan, first draw</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_DrawOnTermLoanFirstDraw" xlink:label="loc_iep_DrawOnTermLoanFirstDraw_8CF47D8387BEB6F20A786900001A4ED6" xlink:type="locator" />
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    <link:label id="lab_iep_OtherAbstract_5F518847198E6776C61D6510E392C58C_label_en-US" xlink:label="lab_iep_OtherAbstract_5F518847198E6776C61D6510E392C58C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other [Abstract]</link:label>
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    <link:label id="lab_iep_LocationOfOperationsStateOrCountryAxis_216F7BF36B5657B6DEC16510E392DD38_terseLabel_en-US" xlink:label="lab_iep_LocationOfOperationsStateOrCountryAxis_216F7BF36B5657B6DEC16510E392DD38" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Location of operations, State or country [Axis]</link:label>
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    <link:label id="lab_iep_LocationOfOperationsStateOrCountryAxis_216F7BF36B5657B6DEC16510E392DD38_documentation_en-US" xlink:label="lab_iep_LocationOfOperationsStateOrCountryAxis_216F7BF36B5657B6DEC16510E392DD38" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Location of operations, State or country [Axis]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_LocationOfOperationsStateOrCountryAxis" xlink:label="loc_iep_LocationOfOperationsStateOrCountryAxis_216F7BF36B5657B6DEC16510E392DD38" xlink:type="locator" />
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    <link:label id="lab_iep_StateOrCountryOfOperationsDomain_78F077BB33189AEDE76A6510E39259E2_terseLabel_en-US" xlink:label="lab_iep_StateOrCountryOfOperationsDomain_78F077BB33189AEDE76A6510E39259E2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">State or country of operations [Domain]</link:label>
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    <link:label id="lab_iep_GroupOfCustomersGroupTwoMember_CA201747CBF16B4DFE376510E3923FD9_terseLabel_en-US" xlink:label="lab_iep_GroupOfCustomersGroupTwoMember_CA201747CBF16B4DFE376510E3923FD9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Group of Customers, Group two [Member]</link:label>
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    <link:label id="lab_iep_NumberOfDistributionCenters_0A341D04DFE837C2ED6F6510E392CE42_terseLabel_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_0A341D04DFE837C2ED6F6510E392CE42" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of distribution centers</link:label>
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    <link:label id="lab_iep_NumberOfDistributionCenters_0A341D04DFE837C2ED6F6510E392CE42_documentation_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_0A341D04DFE837C2ED6F6510E392CE42" 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-20121231.xsd#iep_NumberOfDistributionCenters" xlink:label="loc_iep_NumberOfDistributionCenters_0A341D04DFE837C2ED6F6510E392CE42" xlink:type="locator" />
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    <link:loc xlink:href="iep-20121231.xsd#iep_NnumberOfManufacturingFacilities" xlink:label="loc_iep_NnumberOfManufacturingFacilities_1EC804287062A9022EF76510E39209FC" xlink:type="locator" />
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    <link:label id="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_A4214A0CE56F9CA1283E6510E392DA46_terseLabel_en-US" xlink:label="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_A4214A0CE56F9CA1283E6510E392DA46" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of revenues from foreign countries</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage" xlink:label="loc_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_A4214A0CE56F9CA1283E6510E392DA46" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NumberOfRealEstateProperties_906910AB20D58F9FB7016510E3924A1C_terseLabel_en-US" xlink:label="lab_us-gaap_NumberOfRealEstateProperties_906910AB20D58F9FB7016510E3924A1C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of Real Estate Properties</link:label>
    <link:label id="lab_us-gaap_NumberOfRealEstateProperties_906910AB20D58F9FB7016510E3924A1C_label_en-US" xlink:label="lab_us-gaap_NumberOfRealEstateProperties_906910AB20D58F9FB7016510E3924A1C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Real Estate Properties</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NumberOfRealEstateProperties" xlink:label="loc_us-gaap_NumberOfRealEstateProperties_906910AB20D58F9FB7016510E3924A1C" xlink:type="locator" />
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    <link:label id="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_F7760A6A50F3D0A261126510E3926635_terseLabel_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_F7760A6A50F3D0A261126510E3926635" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of residential units for future development</link:label>
    <link:label id="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_F7760A6A50F3D0A261126510E3926635_label_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_F7760A6A50F3D0A261126510E3926635" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Units of Residential Housing in Future Development</link:label>
    <link:label id="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_F7760A6A50F3D0A261126510E3926635_documentation_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_F7760A6A50F3D0A261126510E3926635" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Units of Residential Housing in Future Development</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment" xlink:label="loc_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_F7760A6A50F3D0A261126510E3926635" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_FC9147BF925C05C912E56510E3922BDA_terseLabel_en-US" xlink:label="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_FC9147BF925C05C912E56510E3922BDA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Real estate assets pledged to collateralize mortgages</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition" xlink:label="loc_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_FC9147BF925C05C912E56510E3922BDA" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_1BC475773E847D8F18BF6510E392958B_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_1BC475773E847D8F18BF6510E392958B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, Current</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_903951EADFBBBCDB1F026510E392F951" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_BC5B3A132D920F7EC15E6510E39206C3" xlink:type="locator" />
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    <link:label id="lab_us-gaap_IncreaseDecreaseInInventories_C395253A08A2A4387C7A4B743E2098A4_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInInventories_C395253A08A2A4387C7A4B743E2098A4" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Inventories, net</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInInventories_C395253A08A2A4387C7A4B743E2098A4_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInInventories_C395253A08A2A4387C7A4B743E2098A4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Inventories</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_IncreaseDecreaseInInventories_C395253A08A2A4387C7A4B743E2098A4" xlink:to="lab_us-gaap_IncreaseDecreaseInInventories_C395253A08A2A4387C7A4B743E2098A4" xlink:type="arc" />
    <link:label id="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_BCC14F0777874E7D24B74B743E20437A_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_BCC14F0777874E7D24B74B743E20437A" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Other assets</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_BCC14F0777874E7D24B74B743E20437A_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOtherOperatingAssets_BCC14F0777874E7D24B74B743E20437A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Other Operating Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingAssets" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingAssets_BCC14F0777874E7D24B74B743E20437A" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInAccountsPayable" xlink:label="loc_us-gaap_IncreaseDecreaseInAccountsPayable_524F41D731C90B0F08404B743E204CC3" xlink:type="locator" />
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    <link:label id="lab_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0A2B11A8C00731022E734B743E208E46_terseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0A2B11A8C00731022E734B743E208E46" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accrued expenses and other liabilities</link:label>
    <link:label id="lab_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0A2B11A8C00731022E734B743E208E46_label_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0A2B11A8C00731022E734B743E208E46" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Increase (Decrease) in Other Accrued Liabilities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0A2B11A8C00731022E734B743E208E46" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0A2B11A8C00731022E734B743E208E46" xlink:to="lab_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_0A2B11A8C00731022E734B743E208E46" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_1D3B6912DCAC7C2F99FC4B743E2087D9_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_1D3B6912DCAC7C2F99FC4B743E2087D9" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash provided by operating activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1D3B6912DCAC7C2F99FC4B743E2087D9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_1D3B6912DCAC7C2F99FC4B743E2087D9" xlink:to="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_1D3B6912DCAC7C2F99FC4B743E2087D9" xlink:type="arc" />
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_4F10AD48EBFF8A5DFD294B743E20D443_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_4F10AD48EBFF8A5DFD294B743E20D443" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from investing activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_4F10AD48EBFF8A5DFD294B743E20D443_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_4F10AD48EBFF8A5DFD294B743E20D443" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_8D3F920BE614976FB4404B743E20DC4B_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_8D3F920BE614976FB4404B743E20DC4B" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_8D3F920BE614976FB4404B743E20DC4B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_E155EB3A81FC3A9764794B743E20037A_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_E155EB3A81FC3A9764794B743E20037A" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Acquisitions of businesses, net of cash acquired</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_E155EB3A81FC3A9764794B743E20037A" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PaymentsToAcquireInvestments" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments_B433E4ADA38037E8BD5C4B743E20D93B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_E2F854A074FEF9F36FDD4B743E20F802_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_E2F854A074FEF9F36FDD4B743E20F802" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash used in investing activities</link:label>
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    <link:label id="lab_us-gaap_SecuredDebtMember_6821B98148B8ED37F61F67388A8095D1_terseLabel_en-US" xlink:label="lab_us-gaap_SecuredDebtMember_6821B98148B8ED37F61F67388A8095D1" 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_ViskaseNotesIndentureMember_792C8DCF29FC59AEF76867388A80C07A_label_en-US" xlink:label="lab_iep_ViskaseNotesIndentureMember_792C8DCF29FC59AEF76867388A80C07A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Viskase Notes Indenture [Member]</link:label>
    <link:label id="lab_iep_ViskaseNotesIndentureMember_792C8DCF29FC59AEF76867388A80C07A_documentation_en-US" xlink:label="lab_iep_ViskaseNotesIndentureMember_792C8DCF29FC59AEF76867388A80C07A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">9.875% Viskase Notes Indenture [Member]</link:label>
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    <link:label id="lab_stpr_NJ_374FBCED4AE989B0E75861171999A9DD_label_en-US" xlink:label="lab_stpr_NJ_374FBCED4AE989B0E75861171999A9DD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">NEW JERSEY</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_48AB97722C0B380CAA0C61171999DE98" xlink:type="locator" />
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_72C4B27FDDD0E0E9BC1D6117199984F2_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_72C4B27FDDD0E0E9BC1D6117199984F2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Shares owned of subsidiary</link:label>
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    <link:label id="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_4EF2727CDD1D902A4DD4611719999C9C_terseLabel_en-US" xlink:label="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_4EF2727CDD1D902A4DD4611719999C9C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Distribution-in-kind paid by a majority owned subsidiary to parent, Shares</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares" xlink:label="loc_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_4EF2727CDD1D902A4DD4611719999C9C" xlink:type="locator" />
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    <link:loc xlink:href="iep-20121231.xsd#iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue" xlink:label="loc_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_43EDC55728C30B5518D5611719998348" xlink:type="locator" />
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    <link:label id="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_F665B60933D5C191993D6117199900FE_terseLabel_en-US" xlink:label="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_F665B60933D5C191993D6117199900FE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption of equity interest of parent in majority owned subsidiary</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesAdditionalInterestIssuedToParent" xlink:label="loc_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesAdditionalInterestIssuedToParent_5DF56876B53A667360FF611719992A86" xlink:type="locator" />
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    <link:label id="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_B18F27DD3EEE40B6D50961171999B6D1_terseLabel_en-US" xlink:label="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_B18F27DD3EEE40B6D50961171999B6D1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidation, Less than Wholly Owned Subsidiary, Non-controlling Interest, Changes, Due to additional interests acquired by controlling enity</link:label>
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    <link:label id="lab_iep_PercentageOfLoanToRelatedEntityOwned_54B7FCEF41A3998A6EA8611719993899_terseLabel_en-US" xlink:label="lab_iep_PercentageOfLoanToRelatedEntityOwned_54B7FCEF41A3998A6EA8611719993899" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of Loan to Related Entity Owned</link:label>
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    <link:label id="lab_iep_CvrFirstLienNotesMember_2D163E5590D135989B8D67388ACEA5F3_documentation_en-US" xlink:label="lab_iep_CvrFirstLienNotesMember_2D163E5590D135989B8D67388ACEA5F3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">9% First Lien Senior Secured Notes due 2015 [Member]</link:label>
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    <link:label id="lab_iep_AblCreditFacilityMember_1DA83D86476E6A28EA6067388ACEFFA7_label_en-US" xlink:label="lab_iep_AblCreditFacilityMember_1DA83D86476E6A28EA6067388ACEFFA7" 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_1DA83D86476E6A28EA6067388ACEFFA7_documentation_en-US" xlink:label="lab_iep_AblCreditFacilityMember_1DA83D86476E6A28EA6067388ACEFFA7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ABL Credit Facility [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_AblCreditFacilityMember" xlink:label="loc_iep_AblCreditFacilityMember_1DA83D86476E6A28EA6067388ACEFFA7" xlink:type="locator" />
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    <link:label id="lab_iep_UseOfPortionOfDebtProceeds_006442ABB859B480FFCC6769313B9496_terseLabel_en-US" xlink:label="lab_iep_UseOfPortionOfDebtProceeds_006442ABB859B480FFCC6769313B9496" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Use of portion of debt proceeds</link:label>
    <link:label id="lab_iep_UseOfPortionOfDebtProceeds_006442ABB859B480FFCC6769313B9496_label_en-US" xlink:label="lab_iep_UseOfPortionOfDebtProceeds_006442ABB859B480FFCC6769313B9496" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Use of portion of debt proceeds</link:label>
    <link:label id="lab_iep_UseOfPortionOfDebtProceeds_006442ABB859B480FFCC6769313B9496_documentation_en-US" xlink:label="lab_iep_UseOfPortionOfDebtProceeds_006442ABB859B480FFCC6769313B9496" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Use of portion of debt proceeds</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentUnamortizedPremium_060012295498FF7A8D2367388ACE5324_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentUnamortizedPremium_060012295498FF7A8D2367388ACE5324" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Unamortized Premium</link:label>
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    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_A0658F46BA990DF4680767388ACE5AD9_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_A0658F46BA990DF4680767388ACE5AD9" 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>
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    <link:label id="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_A0658F46BA990DF4680767388ACE5AD9_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_A0658F46BA990DF4680767388ACE5AD9" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of credit facility, incremental borrowing increase</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_LineOfCreditFacilityIncrementalBorrowingIncrease" xlink:label="loc_iep_LineOfCreditFacilityIncrementalBorrowingIncrease_A0658F46BA990DF4680767388ACE5AD9" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_D9893E1A2B81DC905E0567388ACE2D84_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityMaximumBorrowingCapacityLettersOfCreditSublimitAsPercentageOfTotalFacilityCommitment_D9893E1A2B81DC905E0567388ACE2D84" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of credit sublimit as a percentage of total facility commitment</link:label>
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    <link:label id="lab_iep_StarfireHoldingCorporationMember_659112D87345AB0B7E07673888BB34AA_terseLabel_en-US" xlink:label="lab_iep_StarfireHoldingCorporationMember_659112D87345AB0B7E07673888BB34AA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Starfire Holding Corporation [Member]</link:label>
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    <link:label id="lab_iep_PercentageOfLoanToRelatedEntityOwned_6663A0424E55A362287A673888BB54A0_verboseLabel_en-US" xlink:label="lab_iep_PercentageOfLoanToRelatedEntityOwned_6663A0424E55A362287A673888BB54A0" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage of loan to joint venture held</link:label>
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    <link:label id="lab_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_F30E31EA78B7D248D63E673888BB4355_terseLabel_en-US" xlink:label="lab_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_F30E31EA78B7D248D63E673888BB4355" 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_us-gaap_LossContingencyDamagesSoughtValue_AAA63F41BB3BA828127B673888BBA581_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyDamagesSoughtValue_AAA63F41BB3BA828127B673888BBA581" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Compensatory damages sought</link:label>
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    <link:label id="lab_us-gaap_DueFromRelatedParties_D38C7986770EBB43E2E8673888BBE858_terseLabel_en-US" xlink:label="lab_us-gaap_DueFromRelatedParties_D38C7986770EBB43E2E8673888BBE858" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Outstanding balance of loans due from ARI Joint Venture to ARI</link:label>
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    <link:label id="lab_iep_RailcarLeaseExpenseMember_68F2AF627DF7597206BA652242EB3CD8_terseLabel_en-US" xlink:label="lab_iep_RailcarLeaseExpenseMember_68F2AF627DF7597206BA652242EB3CD8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar lease expense [Member]</link:label>
    <link:label id="lab_iep_RailcarLeaseExpenseMember_68F2AF627DF7597206BA652242EB3CD8_label_en-US" xlink:label="lab_iep_RailcarLeaseExpenseMember_68F2AF627DF7597206BA652242EB3CD8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar lease expense [Member]</link:label>
    <link:label id="lab_iep_RailcarLeaseExpenseMember_68F2AF627DF7597206BA652242EB3CD8_documentation_en-US" xlink:label="lab_iep_RailcarLeaseExpenseMember_68F2AF627DF7597206BA652242EB3CD8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar lease expense [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_RailcarLeaseExpenseMember" xlink:label="loc_iep_RailcarLeaseExpenseMember_68F2AF627DF7597206BA652242EB3CD8" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarServicesMember_6AEFDC459F7DAF452A1B646FE9FC37B9_terseLabel_en-US" xlink:label="lab_iep_RailcarServicesMember_6AEFDC459F7DAF452A1B646FE9FC37B9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Services [Member]</link:label>
    <link:label id="lab_iep_RailcarServicesMember_6AEFDC459F7DAF452A1B646FE9FC37B9_label_en-US" xlink:label="lab_iep_RailcarServicesMember_6AEFDC459F7DAF452A1B646FE9FC37B9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Services [Member]</link:label>
    <link:label id="lab_iep_RailcarServicesMember_6AEFDC459F7DAF452A1B646FE9FC37B9_documentation_en-US" xlink:label="lab_iep_RailcarServicesMember_6AEFDC459F7DAF452A1B646FE9FC37B9" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Repair and Maintenance Services [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_RailcarServicesMember" xlink:label="loc_iep_RailcarServicesMember_6AEFDC459F7DAF452A1B646FE9FC37B9" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarsSalesMember_679D2DAC568F2E80DF14646FE9FC19CA_label_en-US" xlink:label="lab_iep_RailcarsSalesMember_679D2DAC568F2E80DF14646FE9FC19CA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcars Sales [Member]</link:label>
    <link:label id="lab_iep_RailcarsSalesMember_679D2DAC568F2E80DF14646FE9FC19CA_documentation_en-US" xlink:label="lab_iep_RailcarsSalesMember_679D2DAC568F2E80DF14646FE9FC19CA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcars Sales [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_RailcarsSalesMember" xlink:label="loc_iep_RailcarsSalesMember_679D2DAC568F2E80DF14646FE9FC19CA" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarManagmentFeesMember_15439869CD11ACE12B39646FE9FC9B97_label_en-US" xlink:label="lab_iep_RailcarManagmentFeesMember_15439869CD11ACE12B39646FE9FC9B97" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Managment Fees [Member]</link:label>
    <link:label id="lab_iep_RailcarManagmentFeesMember_15439869CD11ACE12B39646FE9FC9B97_documentation_en-US" xlink:label="lab_iep_RailcarManagmentFeesMember_15439869CD11ACE12B39646FE9FC9B97" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Managment Fees [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_RailcarManagmentFeesMember" xlink:label="loc_iep_RailcarManagmentFeesMember_15439869CD11ACE12B39646FE9FC9B97" xlink:type="locator" />
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    <link:label id="lab_iep_NonExclusiveUseOfOfficeSpaceMember_54CCD6E78C223E4BBE63646FE9FC577C_terseLabel_en-US" xlink:label="lab_iep_NonExclusiveUseOfOfficeSpaceMember_54CCD6E78C223E4BBE63646FE9FC577C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Non-exclusive use of office space expense [Member]</link:label>
    <link:label id="lab_iep_NonExclusiveUseOfOfficeSpaceMember_54CCD6E78C223E4BBE63646FE9FC577C_label_en-US" xlink:label="lab_iep_NonExclusiveUseOfOfficeSpaceMember_54CCD6E78C223E4BBE63646FE9FC577C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Non-exclusive Use of Office Space [Member]</link:label>
    <link:label id="lab_iep_NonExclusiveUseOfOfficeSpaceMember_54CCD6E78C223E4BBE63646FE9FC577C_documentation_en-US" xlink:label="lab_iep_NonExclusiveUseOfOfficeSpaceMember_54CCD6E78C223E4BBE63646FE9FC577C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Non-exclusive use of office space [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_NonExclusiveUseOfOfficeSpaceMember" xlink:label="loc_iep_NonExclusiveUseOfOfficeSpaceMember_54CCD6E78C223E4BBE63646FE9FC577C" xlink:type="locator" />
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    <link:label id="lab_iep_TelecommunicationServicesMember_EC3AF8D93ED555D3800D646FE9FC3156_terseLabel_en-US" xlink:label="lab_iep_TelecommunicationServicesMember_EC3AF8D93ED555D3800D646FE9FC3156" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Telecommunication Services [Member]</link:label>
    <link:label id="lab_iep_TelecommunicationServicesMember_EC3AF8D93ED555D3800D646FE9FC3156_label_en-US" xlink:label="lab_iep_TelecommunicationServicesMember_EC3AF8D93ED555D3800D646FE9FC3156" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Telecommunication Services [Member]</link:label>
    <link:label id="lab_iep_TelecommunicationServicesMember_EC3AF8D93ED555D3800D646FE9FC3156_documentation_en-US" xlink:label="lab_iep_TelecommunicationServicesMember_EC3AF8D93ED555D3800D646FE9FC3156" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Telecommunication Services [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_TelecommunicationServicesMember" xlink:label="loc_iep_TelecommunicationServicesMember_EC3AF8D93ED555D3800D646FE9FC3156" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ProfessionalFeesMember_2558F6392F5BFC04ED8B646FE9FCB05C_terseLabel_en-US" xlink:label="lab_us-gaap_ProfessionalFeesMember_2558F6392F5BFC04ED8B646FE9FCB05C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Professional Fees [Member]</link:label>
    <link:label id="lab_us-gaap_ProfessionalFeesMember_2558F6392F5BFC04ED8B646FE9FCB05C_label_en-US" xlink:label="lab_us-gaap_ProfessionalFeesMember_2558F6392F5BFC04ED8B646FE9FCB05C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Professional Fees [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ProfessionalFeesMember" xlink:label="loc_us-gaap_ProfessionalFeesMember_2558F6392F5BFC04ED8B646FE9FCB05C" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_A6DC52EE2D2BF26557F0646FE9FCFD0E_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_A6DC52EE2D2BF26557F0646FE9FCFD0E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses charged by related party</link:label>
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    <link:label id="lab_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_ED5AC10CFC89862F4CE2646FE9FC3F40_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_ED5AC10CFC89862F4CE2646FE9FC3F40" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Due from (to) Related Party</link:label>
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    <link:label id="lab_us-gaap_InvestmentsFairValueDisclosure_5690691DAB4081C93B19646FE9FC00D8_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsFairValueDisclosure_5690691DAB4081C93B19646FE9FC00D8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments, fair value</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InvestmentsFairValueDisclosure" xlink:label="loc_us-gaap_InvestmentsFairValueDisclosure_5690691DAB4081C93B19646FE9FC00D8" xlink:type="locator" />
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    <link:label id="lab_iep_SettlementOfDeferredManagementFee_4F4332547B5B342EFAC3646FE9FCD01A_terseLabel_en-US" xlink:label="lab_iep_SettlementOfDeferredManagementFee_4F4332547B5B342EFAC3646FE9FCD01A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Settlement of deferred management fee</link:label>
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    <link:label id="lab_iep_SettlementOfDeferredManagementFee_4F4332547B5B342EFAC3646FE9FCD01A_documentation_en-US" xlink:label="lab_iep_SettlementOfDeferredManagementFee_4F4332547B5B342EFAC3646FE9FCD01A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Settlement of Deferred Management Fee</link:label>
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    <link:label id="lab_iep_DeferredManagementFee_2898B1C6A14F2DAFEC45646FE9FC2A62_terseLabel_en-US" xlink:label="lab_iep_DeferredManagementFee_2898B1C6A14F2DAFEC45646FE9FC2A62" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Deferred management fee</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_DeferredManagementFee" xlink:label="loc_iep_DeferredManagementFee_2898B1C6A14F2DAFEC45646FE9FC2A62" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ProceedsFromInsuranceSettlementOperatingActivities_68A31DAA12A54593347966B6FE257E2E_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromInsuranceSettlementOperatingActivities_68A31DAA12A54593347966B6FE257E2E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Insurance proceeds under primary environmental liability insurance policy</link:label>
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    <link:label id="lab_us-gaap_LossContingencyRangeOfPossibleLossMaximum_5DEBC68D2BF3F104F26166B6FE256A9C_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyRangeOfPossibleLossMaximum_5DEBC68D2BF3F104F26166B6FE256A9C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Civil penalty, anticipated maximum</link:label>
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    <link:label id="lab_iep_DebtExtinguishmentCosts_B38F86EA74DEEE139CAB67388AAE0EF9_label_en-US" xlink:label="lab_iep_DebtExtinguishmentCosts_B38F86EA74DEEE139CAB67388AAE0EF9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Extinguishment Costs</link:label>
    <link:label id="lab_iep_DebtExtinguishmentCosts_B38F86EA74DEEE139CAB67388AAE0EF9_documentation_en-US" xlink:label="lab_iep_DebtExtinguishmentCosts_B38F86EA74DEEE139CAB67388AAE0EF9" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Extinguishment Costs</link:label>
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    <link:label id="lab_us-gaap_WriteOffOfDeferredDebtIssuanceCost_105F93D2F6FDDFAA753F67388AAECBBE_terseLabel_en-US" xlink:label="lab_us-gaap_WriteOffOfDeferredDebtIssuanceCost_105F93D2F6FDDFAA753F67388AAECBBE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Write-off of unamortized debt issuance costs and discounts</link:label>
    <link:label id="lab_us-gaap_WriteOffOfDeferredDebtIssuanceCost_105F93D2F6FDDFAA753F67388AAECBBE_label_en-US" xlink:label="lab_us-gaap_WriteOffOfDeferredDebtIssuanceCost_105F93D2F6FDDFAA753F67388AAECBBE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Write off of Deferred Debt Issuance Cost</link:label>
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    <link:label id="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_797418D36E7DF5F580FF67388AAE9630_label_en-US" xlink:label="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_797418D36E7DF5F580FF67388AAE9630" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Potential Increase in Face Amount if Covenants Met</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet" xlink:label="loc_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_797418D36E7DF5F580FF67388AAE9630" xlink:type="locator" />
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    <link:label id="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_8BCAAF9391B4BA012E2F67388AAEE87E_terseLabel_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_8BCAAF9391B4BA012E2F67388AAEE87E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letters of credit, cash collateral requirement, percentage of face amount</link:label>
    <link:label id="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_8BCAAF9391B4BA012E2F67388AAEE87E_label_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_8BCAAF9391B4BA012E2F67388AAEE87E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letters of Credit, Cash Collateral Requirement, Percentage of Face Amount</link:label>
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    <link:label id="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_5E5F8D0726ECDF785C2A67388AAE6516_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_5E5F8D0726ECDF785C2A67388AAE6516" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Prepayment penalty premium, New Term Loan Facility covenant, percent</link:label>
    <link:label id="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_5E5F8D0726ECDF785C2A67388AAE6516_label_en-US" xlink:label="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_5E5F8D0726ECDF785C2A67388AAE6516" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Covenant, Prepayment Penalty, Percent</link:label>
    <link:label id="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_5E5F8D0726ECDF785C2A67388AAE6516_documentation_en-US" xlink:label="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_5E5F8D0726ECDF785C2A67388AAE6516" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Covenant, Prepayment Penalty, Percent</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_DebtInstrumentCovenantPrepaymentPenaltyPercent" xlink:label="loc_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_5E5F8D0726ECDF785C2A67388AAE6516" xlink:type="locator" />
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    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_F8CDD2568DBB31EEB9E267388AAE924F_terseLabel_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_F8CDD2568DBB31EEB9E267388AAE924F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">First lien net leverage ratio</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_FirstLienRatioOfIndebtednessToNetCapital" xlink:label="loc_iep_FirstLienRatioOfIndebtednessToNetCapital_F8CDD2568DBB31EEB9E267388AAE924F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RatioOfIndebtednessToNetCapital1_BFA51EE88D6B15DA0DE267388AAE55B3_terseLabel_en-US" xlink:label="lab_us-gaap_RatioOfIndebtednessToNetCapital1_BFA51EE88D6B15DA0DE267388AAE55B3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total net leverage ratio</link:label>
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    <link:label id="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_3BEB6DB8DB3DF4F9DADD67388AAE313A_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_3BEB6DB8DB3DF4F9DADD67388AAE313A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of prior Term Loan Facility held by Investment Funds</link:label>
    <link:label id="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_3BEB6DB8DB3DF4F9DADD67388AAE313A_label_en-US" xlink:label="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_3BEB6DB8DB3DF4F9DADD67388AAE313A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Ownership Percentage Held by Affiliate</link:label>
    <link:label id="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_3BEB6DB8DB3DF4F9DADD67388AAE313A_documentation_en-US" xlink:label="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_3BEB6DB8DB3DF4F9DADD67388AAE313A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Ownership Percentage Held by Affiliate</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_DebtInstrumentOwnershipPercentageHeldByAffiliate" xlink:label="loc_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_3BEB6DB8DB3DF4F9DADD67388AAE313A" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_B816AE02C703C6C26C3267388AAEB415_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_B816AE02C703C6C26C3267388AAEB415" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of Revolving Facility required to be funded by Investment Funds</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_B816AE02C703C6C26C3267388AAEB415_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_B816AE02C703C6C26C3267388AAEB415" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Obligation of Affiliate to Fund Borrowings, Percentage</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_B816AE02C703C6C26C3267388AAEB415_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_B816AE02C703C6C26C3267388AAEB415" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Obligation of Affiliate to Fund Borrowings, Percentage</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage" xlink:label="loc_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_B816AE02C703C6C26C3267388AAEB415" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentInterestRateDefaultPercentage_7B6A0F0F8C4A6117FA9267388AAEE991_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateDefaultPercentage_7B6A0F0F8C4A6117FA9267388AAEE991" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Default interest rate, Exit Facility</link:label>
    <link:label id="lab_iep_DebtInstrumentInterestRateDefaultPercentage_7B6A0F0F8C4A6117FA9267388AAEE991_label_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateDefaultPercentage_7B6A0F0F8C4A6117FA9267388AAEE991" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate, Default Percentage</link:label>
    <link:label id="lab_iep_DebtInstrumentInterestRateDefaultPercentage_7B6A0F0F8C4A6117FA9267388AAEE991_documentation_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateDefaultPercentage_7B6A0F0F8C4A6117FA9267388AAEE991" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate, Default Percentage</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_DebtInstrumentInterestRateDefaultPercentage" xlink:label="loc_iep_DebtInstrumentInterestRateDefaultPercentage_7B6A0F0F8C4A6117FA9267388AAEE991" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_8B98EDAE30262DC4CB3C67388AAE0B80_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_8B98EDAE30262DC4CB3C67388AAE0B80" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Administrative fee amount, Exit Facility</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_LineOfCreditFacilityAdministrativeFeeAmount" xlink:label="loc_iep_LineOfCreditFacilityAdministrativeFeeAmount_8B98EDAE30262DC4CB3C67388AAE0B80" xlink:type="locator" />
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    <link:label id="lab_iep_CommunicationsMember_2F323D06C7D51F4546C865684E88FD31_terseLabel_en-US" xlink:label="lab_iep_CommunicationsMember_2F323D06C7D51F4546C865684E88FD31" 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_2F323D06C7D51F4546C865684E88FD31_label_en-US" xlink:label="lab_iep_CommunicationsMember_2F323D06C7D51F4546C865684E88FD31" 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_2F323D06C7D51F4546C865684E88FD31_documentation_en-US" xlink:label="lab_iep_CommunicationsMember_2F323D06C7D51F4546C865684E88FD31" 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-20121231.xsd#iep_CommunicationsMember" xlink:label="loc_iep_CommunicationsMember_2F323D06C7D51F4546C865684E88FD31" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CommunicationsMember_2F323D06C7D51F4546C865684E88FD31" xlink:to="lab_iep_CommunicationsMember_2F323D06C7D51F4546C865684E88FD31" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B_terseLabel_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B_label_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B_documentation_en-US" xlink:label="lab_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consumer, non-cyclical [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B" xlink:to="lab_iep_ConsumerNonCyclicalMember_FA1DBB4901786CC9D89F65684E888B8B" xlink:type="arc" />
    <link:label id="lab_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E_terseLabel_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consumer, cyclical [Member]</link:label>
    <link:label id="lab_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E_label_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E" 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_CCB4B0C9B5E26B14324D65684E88460E_documentation_en-US" xlink:label="lab_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E" 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-20121231.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E" xlink:to="lab_iep_ConsumerCyclicalMember_CCB4B0C9B5E26B14324D65684E88460E" xlink:type="arc" />
    <link:label id="lab_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Financial [Member]</link:label>
    <link:label id="lab_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405_label_en-US" xlink:label="lab_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405" 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_8B679973ECF9F805E62F65684E88E405_documentation_en-US" xlink:label="lab_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405" 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-20121231.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405" xlink:to="lab_iep_FinancialMember_8B679973ECF9F805E62F65684E88E405" xlink:type="arc" />
    <link:label id="lab_iep_FundsMember_D5E4123D2504A327A47265684E887039_terseLabel_en-US" xlink:label="lab_iep_FundsMember_D5E4123D2504A327A47265684E887039" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
    <link:label id="lab_iep_FundsMember_D5E4123D2504A327A47265684E887039_label_en-US" xlink:label="lab_iep_FundsMember_D5E4123D2504A327A47265684E887039" 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_D5E4123D2504A327A47265684E887039_documentation_en-US" xlink:label="lab_iep_FundsMember_D5E4123D2504A327A47265684E887039" 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-20121231.xsd#iep_FundsMember" xlink:label="loc_iep_FundsMember_D5E4123D2504A327A47265684E887039" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FundsMember_D5E4123D2504A327A47265684E887039" xlink:to="lab_iep_FundsMember_D5E4123D2504A327A47265684E887039" xlink:type="arc" />
    <link:label id="lab_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B_terseLabel_en-US" xlink:label="lab_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Industrial [Member]</link:label>
    <link:label id="lab_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B_label_en-US" xlink:label="lab_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Industrial [Member]</link:label>
    <link:label id="lab_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B_documentation_en-US" xlink:label="lab_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Industrial [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_IndustrialMember" xlink:label="loc_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B" xlink:to="lab_iep_IndustrialMember_381EA349D17E097CA78165684E887F9B" xlink:type="arc" />
    <link:label id="lab_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
    <link:label id="lab_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545_label_en-US" xlink:label="lab_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545" 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_A7D1C0627C5D7E50CCE065684E880545_documentation_en-US" xlink:label="lab_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545" 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-20121231.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545" xlink:to="lab_iep_TechnologyMember_A7D1C0627C5D7E50CCE065684E880545" xlink:type="arc" />
    <link:label id="lab_us-gaap_SovereignDebtMember_9C9E75B515E847E9310965684E88DEC6_terseLabel_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_9C9E75B515E847E9310965684E88DEC6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sovereign debt [Member]</link:label>
    <link:label id="lab_us-gaap_SovereignDebtMember_9C9E75B515E847E9310965684E88DEC6_label_en-US" xlink:label="lab_us-gaap_SovereignDebtMember_9C9E75B515E847E9310965684E88DEC6" 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/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SovereignDebtMember" xlink:label="loc_us-gaap_SovereignDebtMember_9C9E75B515E847E9310965684E88DEC6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SovereignDebtMember_9C9E75B515E847E9310965684E88DEC6" xlink:to="lab_us-gaap_SovereignDebtMember_9C9E75B515E847E9310965684E88DEC6" xlink:type="arc" />
    <link:label id="lab_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
    <link:label id="lab_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E_label_en-US" xlink:label="lab_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E" 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_C64CD8079485A8CA74DA65684E88D85E_documentation_en-US" xlink:label="lab_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E" 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-20121231.xsd#iep_UtilitiesMember" xlink:label="loc_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E" xlink:to="lab_iep_UtilitiesMember_C64CD8079485A8CA74DA65684E88D85E" xlink:type="arc" />
    <link:label id="lab_us-gaap_InvestmentsAbstract_11A24F71322914E7AFBD65684E88375D_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsAbstract_11A24F71322914E7AFBD65684E88375D" 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_11A24F71322914E7AFBD65684E88375D_label_en-US" xlink:label="lab_us-gaap_InvestmentsAbstract_11A24F71322914E7AFBD65684E88375D" 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/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InvestmentsAbstract" xlink:label="loc_us-gaap_InvestmentsAbstract_11A24F71322914E7AFBD65684E88375D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InvestmentsAbstract_11A24F71322914E7AFBD65684E88375D" xlink:to="lab_us-gaap_InvestmentsAbstract_11A24F71322914E7AFBD65684E88375D" xlink:type="arc" />
    <link:label id="lab_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_2FE20CD2F94D503EBF6665684E88B7ED_terseLabel_en-US" xlink:label="lab_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_2FE20CD2F94D503EBF6665684E88B7ED" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Securities sold, not yet purchased, at fair value: [Abstract]</link:label>
    <link:label id="lab_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_2FE20CD2F94D503EBF6665684E88B7ED_label_en-US" xlink:label="lab_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_2FE20CD2F94D503EBF6665684E88B7ED" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Financial Instruments Sold, Not yet Purchased, at Fair Value [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract" xlink:label="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValueAbstract_2FE20CD2F94D503EBF6665684E88B7ED" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LiabilitiesFairValueDisclosure_FA090BD8993C5ECA75A865684E888C79_terseLabel_en-US" xlink:label="lab_us-gaap_LiabilitiesFairValueDisclosure_FA090BD8993C5ECA75A865684E888C79" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of investment and derivative liabilities</link:label>
    <link:label id="lab_us-gaap_LiabilitiesFairValueDisclosure_FA090BD8993C5ECA75A865684E888C79_label_en-US" xlink:label="lab_us-gaap_LiabilitiesFairValueDisclosure_FA090BD8993C5ECA75A865684E888C79" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Liabilities, Fair Value Disclosure</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LiabilitiesFairValueDisclosure" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure_FA090BD8993C5ECA75A865684E888C79" xlink:type="locator" />
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    <link:label id="lab_iep_FairValueOfEquityMethodInvestmentUnderFairValueOption_37086474BF4EC2E9DBED65AE752EB210_terseLabel_en-US" xlink:label="lab_iep_FairValueOfEquityMethodInvestmentUnderFairValueOption_37086474BF4EC2E9DBED65AE752EB210" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">IEP Parties equity interest in CVR prior to acquisition of controlling interest(1)</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_FairValueOfEquityMethodInvestmentUnderFairValueOption" xlink:label="loc_iep_FairValueOfEquityMethodInvestmentUnderFairValueOption_37086474BF4EC2E9DBED65AE752EB210" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAbstract_4265FD28234EA9695A3F65AE752EB9E2_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAbstract_4265FD28234EA9695A3F65AE752EB9E2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Preliminary purchase price allocation:</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAbstract_4265FD28234EA9695A3F65AE752EB9E2_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationAbstract_4265FD28234EA9695A3F65AE752EB9E2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Purchase Price Allocation [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionPurchasePriceAllocationAbstract" xlink:label="loc_us-gaap_BusinessAcquisitionPurchasePriceAllocationAbstract_4265FD28234EA9695A3F65AE752EB9E2" xlink:type="locator" />
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    <link:label id="lab_iep_IncentiveAllocation_A38B0FC3D329BDD5257D611719A8F4A0_terseLabel_en-US" xlink:label="lab_iep_IncentiveAllocation_A38B0FC3D329BDD5257D611719A8F4A0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Incentive Allocation</link:label>
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    <link:label id="lab_iep_IncentiveAllocation_A38B0FC3D329BDD5257D611719A8F4A0_documentation_en-US" xlink:label="lab_iep_IncentiveAllocation_A38B0FC3D329BDD5257D611719A8F4A0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Incentive Allocation to General Partners of Investment Funds</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_IncentiveAllocation" xlink:label="loc_iep_IncentiveAllocation_A38B0FC3D329BDD5257D611719A8F4A0" xlink:type="locator" />
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    <link:label id="lab_iep_InvestmentInFunds_C7330F015C7B822E687D611719A8E3A8_terseLabel_en-US" xlink:label="lab_iep_InvestmentInFunds_C7330F015C7B822E687D611719A8E3A8" 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_C7330F015C7B822E687D611719A8E3A8_label_en-US" xlink:label="lab_iep_InvestmentInFunds_C7330F015C7B822E687D611719A8E3A8" 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_C7330F015C7B822E687D611719A8E3A8_documentation_en-US" xlink:label="lab_iep_InvestmentInFunds_C7330F015C7B822E687D611719A8E3A8" 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-20121231.xsd#iep_InvestmentInFunds" xlink:label="loc_iep_InvestmentInFunds_C7330F015C7B822E687D611719A8E3A8" xlink:type="locator" />
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_FEE6194FB68273DECB1B611719A8B96A_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_FEE6194FB68273DECB1B611719A8B96A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of our intrest in Funds of subsidiary</link:label>
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_FEE6194FB68273DECB1B611719A8B96A_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_FEE6194FB68273DECB1B611719A8B96A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The fair value of investment held in the subsidiary investment funds by the limited liability company or limited partnership.</link:label>
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    <link:label id="lab_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_EF229F20A6AA450F1CB765AE74A2D20E_terseLabel_en-US" xlink:label="lab_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_EF229F20A6AA450F1CB765AE74A2D20E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivatives Not Designated as Hedging Instruments, Fair Value [Line Items]</link:label>
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    <link:loc xlink:href="iep-20121231.xsd#iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems" xlink:label="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_EF229F20A6AA450F1CB765AE74A2D20E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeAssetFairValueNet_786A823D22AC1A3A24F565AE74A25073_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeAssetFairValueNet_786A823D22AC1A3A24F565AE74A25073" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative Asset, Fair Value, Net</link:label>
    <link:label id="lab_us-gaap_DerivativeAssetFairValueNet_786A823D22AC1A3A24F565AE74A25073_label_en-US" xlink:label="lab_us-gaap_DerivativeAssetFairValueNet_786A823D22AC1A3A24F565AE74A25073" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivative Asset, Fair Value, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeAssetFairValueNet" xlink:label="loc_us-gaap_DerivativeAssetFairValueNet_786A823D22AC1A3A24F565AE74A25073" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeLiabilityFairValueNet1_C6F073D33FE18EFEE36165AE74A29F9C_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeLiabilityFairValueNet1_C6F073D33FE18EFEE36165AE74A29F9C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Derivative Liability, Fair Value, Net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeLiabilityFairValueNet1" xlink:label="loc_us-gaap_DerivativeLiabilityFairValueNet1_C6F073D33FE18EFEE36165AE74A29F9C" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeAssets_BC9DAEACA5E1E518C60365AE74A21243_totalLabel_en-US" xlink:label="lab_us-gaap_DerivativeAssets_BC9DAEACA5E1E518C60365AE74A21243" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Asset Derivatives, Total</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeAssets" xlink:label="loc_us-gaap_DerivativeAssets_BC9DAEACA5E1E518C60365AE74A21243" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativeLiabilities_7BCF8C1626FC1AF044D565AE74A2A137_totalLabel_en-US" xlink:label="lab_us-gaap_DerivativeLiabilities_7BCF8C1626FC1AF044D565AE74A2A137" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Liability Derivatives, Total</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaap_DerivativeLiabilities_7BCF8C1626FC1AF044D565AE74A2A137" xlink:type="locator" />
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    <link:label id="lab_invest_InvestmentIssuerAxis_F8BD54E83A3E5814986265AE751EF3BB_terseLabel_en-US" xlink:label="lab_invest_InvestmentIssuerAxis_F8BD54E83A3E5814986265AE751EF3BB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Issuer [Axis]</link:label>
    <link:label id="lab_invest_InvestmentIssuerAxis_F8BD54E83A3E5814986265AE751EF3BB_label_en-US" xlink:label="lab_invest_InvestmentIssuerAxis_F8BD54E83A3E5814986265AE751EF3BB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Issuer [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2012/invest-2012-01-31.xsd#invest_InvestmentIssuerAxis" xlink:label="loc_invest_InvestmentIssuerAxis_F8BD54E83A3E5814986265AE751EF3BB" xlink:type="locator" />
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    <link:label id="lab_invest_InvestmentIssuerDomain_23833BD11A79CB18632665AE751E7DA1_terseLabel_en-US" xlink:label="lab_invest_InvestmentIssuerDomain_23833BD11A79CB18632665AE751E7DA1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Issuer [Domain]</link:label>
    <link:label id="lab_invest_InvestmentIssuerDomain_23833BD11A79CB18632665AE751E7DA1_label_en-US" xlink:label="lab_invest_InvestmentIssuerDomain_23833BD11A79CB18632665AE751E7DA1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Issuer [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2012/invest-2012-01-31.xsd#invest_InvestmentIssuerDomain" xlink:label="loc_invest_InvestmentIssuerDomain_23833BD11A79CB18632665AE751E7DA1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_invest_InvestmentIssuerDomain_23833BD11A79CB18632665AE751E7DA1" xlink:to="lab_invest_InvestmentIssuerDomain_23833BD11A79CB18632665AE751E7DA1" xlink:type="arc" />
    <link:label id="lab_iep_IepPartiesMember_1BA1DB3B2D9163E4AE0365AE751E976D_terseLabel_en-US" xlink:label="lab_iep_IepPartiesMember_1BA1DB3B2D9163E4AE0365AE751E976D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">IEP Parties [Member]</link:label>
    <link:label id="lab_iep_IepPartiesMember_1BA1DB3B2D9163E4AE0365AE751E976D_label_en-US" xlink:label="lab_iep_IepPartiesMember_1BA1DB3B2D9163E4AE0365AE751E976D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">IEP Parties [Member]</link:label>
    <link:label id="lab_iep_IepPartiesMember_1BA1DB3B2D9163E4AE0365AE751E976D_documentation_en-US" xlink:label="lab_iep_IepPartiesMember_1BA1DB3B2D9163E4AE0365AE751E976D" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">IEP Energy LLC and certain other affiliates of Icahn Enterprises [Member]</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_IepPartiesMember" xlink:label="loc_iep_IepPartiesMember_1BA1DB3B2D9163E4AE0365AE751E976D" xlink:type="locator" />
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    <link:label id="lab_iep_BusinessAcquisitionCommonSharesAcquired_45887D5D1101097B9D6065AE751E2140_terseLabel_en-US" xlink:label="lab_iep_BusinessAcquisitionCommonSharesAcquired_45887D5D1101097B9D6065AE751E2140" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common shares of CVR tendered</link:label>
    <link:label id="lab_iep_BusinessAcquisitionCommonSharesAcquired_45887D5D1101097B9D6065AE751E2140_label_en-US" xlink:label="lab_iep_BusinessAcquisitionCommonSharesAcquired_45887D5D1101097B9D6065AE751E2140" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Common Shares Acquired</link:label>
    <link:label id="lab_iep_BusinessAcquisitionCommonSharesAcquired_45887D5D1101097B9D6065AE751E2140_documentation_en-US" xlink:label="lab_iep_BusinessAcquisitionCommonSharesAcquired_45887D5D1101097B9D6065AE751E2140" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Business Acquisition, Common Shares Acquired</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_BusinessAcquisitionCommonSharesAcquired" xlink:label="loc_iep_BusinessAcquisitionCommonSharesAcquired_45887D5D1101097B9D6065AE751E2140" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_C51E27FFC8F2A265FBD065AE751E3CB7_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_C51E27FFC8F2A265FBD065AE751E3CB7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of CVR shares tendered</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_C51E27FFC8F2A265FBD065AE751E3CB7_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_C51E27FFC8F2A265FBD065AE751E3CB7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Percentage of Voting Interests Acquired</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired" xlink:label="loc_us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired_C51E27FFC8F2A265FBD065AE751E3CB7" xlink:type="locator" />
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    <link:label id="lab_iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire_97E90D4EAFC23F2EF59065AE751E6D78_terseLabel_en-US" xlink:label="lab_iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire_97E90D4EAFC23F2EF59065AE751E6D78" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Solicitation period from third party to acquire</link:label>
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    <link:label id="lab_iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire_97E90D4EAFC23F2EF59065AE751E6D78_documentation_en-US" xlink:label="lab_iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire_97E90D4EAFC23F2EF59065AE751E6D78" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Business Acquisition, Solicitation Period from Third Party to Acquire</link:label>
    <link:loc xlink:href="iep-20121231.xsd#iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire" xlink:label="loc_iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire_97E90D4EAFC23F2EF59065AE751E6D78" xlink:type="locator" />
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