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    <link:label id="lab_iep_InvestmentFundsMember_685A799246642D2D91A92AB33EAE43C7_terseLabel_en-US" xlink:label="lab_iep_InvestmentFundsMember_685A799246642D2D91A92AB33EAE43C7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment Funds [Member]</link:label>
    <link:label id="lab_iep_InvestmentFundsMember_685A799246642D2D91A92AB33EAE43C7_label_en-US" xlink:label="lab_iep_InvestmentFundsMember_685A799246642D2D91A92AB33EAE43C7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment Funds [Member]</link:label>
    <link:label id="lab_iep_InvestmentFundsMember_685A799246642D2D91A92AB33EAE43C7_documentation_en-US" xlink:label="lab_iep_InvestmentFundsMember_685A799246642D2D91A92AB33EAE43C7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The Onshore Fund (Icahn Partners LP) and the Offshore Master Funds are collectively referred to as the &#8220;Investment Funds".  The &#8220;Offshore Master Funds&#8221; consist of (i) Icahn Partners Master Fund LP, or Master Fund I, (ii) Icahn Partners Master Fund II LP, or Master Fund II and (iii) Icahn Partners Master Fund III LP, or Master Fund III.</link:label>
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    <link:label id="lab_iep_BeruMember_272FD95EF53D39EA7AF8D2C1D37DD07A_documentation_en-US" xlink:label="lab_iep_BeruMember_272FD95EF53D39EA7AF8D2C1D37DD07A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">BERU [Member]</link:label>
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    <link:label id="lab_iep_CvrEnergyIncMember_3FDC7DBF5D5300D05DE5D2C1D37D8965_terseLabel_en-US" xlink:label="lab_iep_CvrEnergyIncMember_3FDC7DBF5D5300D05DE5D2C1D37D8965" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:label id="lab_iep_CvrEnergyIncMember_3FDC7DBF5D5300D05DE5D2C1D37D8965_label_en-US" xlink:label="lab_iep_CvrEnergyIncMember_3FDC7DBF5D5300D05DE5D2C1D37D8965" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
    <link:label id="lab_iep_CvrEnergyIncMember_3FDC7DBF5D5300D05DE5D2C1D37D8965_documentation_en-US" xlink:label="lab_iep_CvrEnergyIncMember_3FDC7DBF5D5300D05DE5D2C1D37D8965" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CVR Energy, Inc. [Member]</link:label>
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    <link:label id="lab_iep_AutomotiveSegmentMember_C6A458507FB295F006FAD2C1D37D18F6_terseLabel_en-US" xlink:label="lab_iep_AutomotiveSegmentMember_C6A458507FB295F006FAD2C1D37D18F6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Automotive Segment [Member]</link:label>
    <link:label id="lab_iep_AutomotiveSegmentMember_C6A458507FB295F006FAD2C1D37D18F6_label_en-US" xlink:label="lab_iep_AutomotiveSegmentMember_C6A458507FB295F006FAD2C1D37D18F6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Automotive Segment [Member]</link:label>
    <link:label id="lab_iep_AutomotiveSegmentMember_C6A458507FB295F006FAD2C1D37D18F6_documentation_en-US" xlink:label="lab_iep_AutomotiveSegmentMember_C6A458507FB295F006FAD2C1D37D18F6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Automotive Segment [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_C6A458507FB295F006FAD2C1D37D18F6" xlink:type="locator" />
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    <link:label id="lab_iep_EnergySegmentMember_237264103221FD9B4A98D2C1D37DE66A_terseLabel_en-US" xlink:label="lab_iep_EnergySegmentMember_237264103221FD9B4A98D2C1D37DE66A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Energy Segment [Member]</link:label>
    <link:label id="lab_iep_EnergySegmentMember_237264103221FD9B4A98D2C1D37DE66A_label_en-US" xlink:label="lab_iep_EnergySegmentMember_237264103221FD9B4A98D2C1D37DE66A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Energy Segment [Member]</link:label>
    <link:label id="lab_iep_EnergySegmentMember_237264103221FD9B4A98D2C1D37DE66A_documentation_en-US" xlink:label="lab_iep_EnergySegmentMember_237264103221FD9B4A98D2C1D37DE66A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Energy Segment [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_237264103221FD9B4A98D2C1D37DE66A" xlink:type="locator" />
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    <link:label id="lab_iep_GamingSegmentMember_1D7AE0C38FBFA8E384DAD2C1D37DEA47_terseLabel_en-US" xlink:label="lab_iep_GamingSegmentMember_1D7AE0C38FBFA8E384DAD2C1D37DEA47" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gaming Segment [Member]</link:label>
    <link:label id="lab_iep_GamingSegmentMember_1D7AE0C38FBFA8E384DAD2C1D37DEA47_label_en-US" xlink:label="lab_iep_GamingSegmentMember_1D7AE0C38FBFA8E384DAD2C1D37DEA47" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gaming Segment [Member]</link:label>
    <link:label id="lab_iep_GamingSegmentMember_1D7AE0C38FBFA8E384DAD2C1D37DEA47_documentation_en-US" xlink:label="lab_iep_GamingSegmentMember_1D7AE0C38FBFA8E384DAD2C1D37DEA47" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gaming Segment [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_GamingSegmentMember" xlink:label="loc_iep_GamingSegmentMember_1D7AE0C38FBFA8E384DAD2C1D37DEA47" xlink:type="locator" />
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    <link:label id="lab_iep_FoodPackagingSegmentMember_44C7BBAFDC0D31040E6CD2C1D37D6FDD_terseLabel_en-US" xlink:label="lab_iep_FoodPackagingSegmentMember_44C7BBAFDC0D31040E6CD2C1D37D6FDD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Food Packaging Segment [Member]</link:label>
    <link:label id="lab_iep_FoodPackagingSegmentMember_44C7BBAFDC0D31040E6CD2C1D37D6FDD_label_en-US" xlink:label="lab_iep_FoodPackagingSegmentMember_44C7BBAFDC0D31040E6CD2C1D37D6FDD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Food Packaging Segment [Member]</link:label>
    <link:label id="lab_iep_FoodPackagingSegmentMember_44C7BBAFDC0D31040E6CD2C1D37D6FDD_documentation_en-US" xlink:label="lab_iep_FoodPackagingSegmentMember_44C7BBAFDC0D31040E6CD2C1D37D6FDD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Food Packaging Segment [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_FoodPackagingSegmentMember" xlink:label="loc_iep_FoodPackagingSegmentMember_44C7BBAFDC0D31040E6CD2C1D37D6FDD" xlink:type="locator" />
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    <link:label id="lab_iep_MetalsSegmentMember_BAEFD5BEDB25D6FD1559D2C1D37D5C33_terseLabel_en-US" xlink:label="lab_iep_MetalsSegmentMember_BAEFD5BEDB25D6FD1559D2C1D37D5C33" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Metals Segment [Member]</link:label>
    <link:label id="lab_iep_MetalsSegmentMember_BAEFD5BEDB25D6FD1559D2C1D37D5C33_label_en-US" xlink:label="lab_iep_MetalsSegmentMember_BAEFD5BEDB25D6FD1559D2C1D37D5C33" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Metals Segment [Member]</link:label>
    <link:label id="lab_iep_MetalsSegmentMember_BAEFD5BEDB25D6FD1559D2C1D37D5C33_documentation_en-US" xlink:label="lab_iep_MetalsSegmentMember_BAEFD5BEDB25D6FD1559D2C1D37D5C33" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Metals Segment [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_MetalsSegmentMember" xlink:label="loc_iep_MetalsSegmentMember_BAEFD5BEDB25D6FD1559D2C1D37D5C33" xlink:type="locator" />
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    <link:label id="lab_iep_GoodwillAndIntangibleAssetsLineItems_CC7D8156E060C1630A26D2C1D37D6A8F_terseLabel_en-US" xlink:label="lab_iep_GoodwillAndIntangibleAssetsLineItems_CC7D8156E060C1630A26D2C1D37D6A8F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Goodwill and Intangible Assets [Line Items]</link:label>
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    <link:loc xlink:href="iep-20120930.xsd#iep_GoodwillAndIntangibleAssetsLineItems" xlink:label="loc_iep_GoodwillAndIntangibleAssetsLineItems_CC7D8156E060C1630A26D2C1D37D6A8F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AmortizationOfIntangibleAssets_B9DF156CC3D5D2B0CD51D2C1D37DC7DB_terseLabel_en-US" xlink:label="lab_us-gaap_AmortizationOfIntangibleAssets_B9DF156CC3D5D2B0CD51D2C1D37DC7DB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amortization expense associated with definite-lived intangible assets</link:label>
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    <link:label id="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_BA6A1330F82F5EB0E20CD2C1D37D792E_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillPurchaseAccountingAdjustments_BA6A1330F82F5EB0E20CD2C1D37D792E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Goodwill, increase due to purchase accounting adjustment to PP&amp;E</link:label>
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    <link:label id="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_699CC6631BA5FBCCA719D2C1D37D6F7F_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionCostOfAcquiredEntityCashPaid_699CC6631BA5FBCCA719D2C1D37D6F7F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash paid for acquisition of CVR</link:label>
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    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_EABAED9A635704294CCCD2C1D37DB304_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_EABAED9A635704294CCCD2C1D37DB304" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Intangible assets</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_EABAED9A635704294CCCD2C1D37DB304_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_EABAED9A635704294CCCD2C1D37DB304" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangibles</link:label>
    <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_EABAED9A635704294CCCD2C1D37DB304" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_EABAED9A635704294CCCD2C1D37DB304" xlink:to="lab_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles_EABAED9A635704294CCCD2C1D37DB304" xlink:type="arc" />
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetUsefulLife_BE79C4A5F0D4D0AFA93ED2C1D37D4EC6_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetUsefulLife_BE79C4A5F0D4D0AFA93ED2C1D37D4EC6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Definite-lived intangible assets, useful life (in years)</link:label>
    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetUsefulLife_BE79C4A5F0D4D0AFA93ED2C1D37D4EC6_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetUsefulLife_BE79C4A5F0D4D0AFA93ED2C1D37D4EC6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Finite-Lived Intangible Asset, Useful Life</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetUsefulLife" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetUsefulLife_BE79C4A5F0D4D0AFA93ED2C1D37D4EC6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetUsefulLife_BE79C4A5F0D4D0AFA93ED2C1D37D4EC6" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetUsefulLife_BE79C4A5F0D4D0AFA93ED2C1D37D4EC6" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_B631E892C8F9C21E3585D2C1D3873F03_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_B631E892C8F9C21E3585D2C1D3873F03" 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_B631E892C8F9C21E3585D2C1D3873F03_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionPurchasePriceAllocationGoodwillExpectedTaxDeductibleAmount_B631E892C8F9C21E3585D2C1D3873F03" 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_B631E892C8F9C21E3585D2C1D3873F03" xlink:type="locator" />
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    <link:label id="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_DCD986E281D32406BD07D2C1D38713EA_terseLabel_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_DCD986E281D32406BD07D2C1D38713EA" 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_DCD986E281D32406BD07D2C1D38713EA_label_en-US" xlink:label="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_DCD986E281D32406BD07D2C1D38713EA" 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_DCD986E281D32406BD07D2C1D38713EA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_DCD986E281D32406BD07D2C1D38713EA" xlink:to="lab_us-gaap_FiniteLivedIntangibleAssetsPurchaseAccountingAdjustments_DCD986E281D32406BD07D2C1D38713EA" xlink:type="arc" />
    <link:label id="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_8403B7D9EF98281D2B73D2C1D387C74A_terseLabel_en-US" xlink:label="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_8403B7D9EF98281D2B73D2C1D387C74A" 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_8403B7D9EF98281D2B73D2C1D387C74A_label_en-US" xlink:label="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_8403B7D9EF98281D2B73D2C1D387C74A" 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_8403B7D9EF98281D2B73D2C1D387C74A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_8403B7D9EF98281D2B73D2C1D387C74A" xlink:to="lab_us-gaap_ImpairmentOfIntangibleAssetsFinitelived_8403B7D9EF98281D2B73D2C1D387C74A" xlink:type="arc" />
    <link:label id="lab_us-gaap_GoodwillOtherChanges_94615D45BEE7384592CBD2C1D3877731_terseLabel_en-US" xlink:label="lab_us-gaap_GoodwillOtherChanges_94615D45BEE7384592CBD2C1D3877731" 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_94615D45BEE7384592CBD2C1D3877731_label_en-US" xlink:label="lab_us-gaap_GoodwillOtherChanges_94615D45BEE7384592CBD2C1D3877731" 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_94615D45BEE7384592CBD2C1D3877731" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GoodwillOtherChanges_94615D45BEE7384592CBD2C1D3877731" xlink:to="lab_us-gaap_GoodwillOtherChanges_94615D45BEE7384592CBD2C1D3877731" xlink:type="arc" />
    <link:label id="lab_iep_IntangibleAssetsOtherChanges_60296264973B1E86B33AD2C1D387B5D8_terseLabel_en-US" xlink:label="lab_iep_IntangibleAssetsOtherChanges_60296264973B1E86B33AD2C1D387B5D8" 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_60296264973B1E86B33AD2C1D387B5D8_label_en-US" xlink:label="lab_iep_IntangibleAssetsOtherChanges_60296264973B1E86B33AD2C1D387B5D8" 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_60296264973B1E86B33AD2C1D387B5D8_documentation_en-US" xlink:label="lab_iep_IntangibleAssetsOtherChanges_60296264973B1E86B33AD2C1D387B5D8" 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-20120930.xsd#iep_IntangibleAssetsOtherChanges" xlink:label="loc_iep_IntangibleAssetsOtherChanges_60296264973B1E86B33AD2C1D387B5D8" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GoodwillAllocationAdjustment_0DBC3436319B38574320D2C1D387D4B4_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GoodwillAllocationAdjustment_0DBC3436319B38574320D2C1D387D4B4" 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_0DBC3436319B38574320D2C1D387D4B4_label_en-US" xlink:label="lab_us-gaap_GoodwillAllocationAdjustment_0DBC3436319B38574320D2C1D387D4B4" 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_0DBC3436319B38574320D2C1D387D4B4" xlink:type="locator" />
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    <link:label id="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_3D63DA48ACFBE1513052D2C1D3875027_terseLabel_en-US" xlink:label="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_3D63DA48ACFBE1513052D2C1D3875027" 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_3D63DA48ACFBE1513052D2C1D3875027_documentation_en-US" xlink:label="lab_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_3D63DA48ACFBE1513052D2C1D3875027" 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>
    <link:loc xlink:href="iep-20120930.xsd#iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets" xlink:label="loc_iep_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentTangibleAndIdentifiableIntangibleAssets_3D63DA48ACFBE1513052D2C1D3875027" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_C63C651A9E6F202CC9E6D2C1D387A890_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_C63C651A9E6F202CC9E6D2C1D387A890" 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:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred" xlink:label="loc_us-gaap_BusinessCombinationProvisionalInformationInitialAccountingIncompleteAdjustmentConsiderationTransferred_C63C651A9E6F202CC9E6D2C1D387A890" xlink:type="locator" />
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    <link:label id="lab_iep_NetIncomePerLpUnitAbstract_7D1EC2F3F43218134A5BDB810FB6862A_label_en-US" xlink:label="lab_iep_NetIncomePerLpUnitAbstract_7D1EC2F3F43218134A5BDB810FB6862A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Income Per LP Unit [Abstract]</link:label>
    <link:label id="lab_iep_NetIncomePerLpUnitAbstract_7D1EC2F3F43218134A5BDB810FB6862A_documentation_en-US" xlink:label="lab_iep_NetIncomePerLpUnitAbstract_7D1EC2F3F43218134A5BDB810FB6862A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Net Income Per LP Unit [Abstract]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_NetIncomePerLpUnitAbstract" xlink:label="loc_iep_NetIncomePerLpUnitAbstract_7D1EC2F3F43218134A5BDB810FB6862A" xlink:type="locator" />
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    <link:label id="lab_iep_ScheduleOfEarningsPerLpUnitTable_8AF57ED29C8049CA15D2DB810FB6C76C_terseLabel_en-US" xlink:label="lab_iep_ScheduleOfEarningsPerLpUnitTable_8AF57ED29C8049CA15D2DB810FB6C76C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule Of Earnings Per LP Unit [Table]</link:label>
    <link:label id="lab_iep_ScheduleOfEarningsPerLpUnitTable_8AF57ED29C8049CA15D2DB810FB6C76C_label_en-US" xlink:label="lab_iep_ScheduleOfEarningsPerLpUnitTable_8AF57ED29C8049CA15D2DB810FB6C76C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Schedule Of Earnings Per LP Unit [Table]</link:label>
    <link:label id="lab_iep_ScheduleOfEarningsPerLpUnitTable_8AF57ED29C8049CA15D2DB810FB6C76C_documentation_en-US" xlink:label="lab_iep_ScheduleOfEarningsPerLpUnitTable_8AF57ED29C8049CA15D2DB810FB6C76C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Schedule Of Earnings Per LP Unit [Table]</link:label>
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    <link:label id="lab_us-gaap_SubsequentEventTypeAxis_51CEAE8AC66033CE57E4DB810FB631BD_terseLabel_en-US" xlink:label="lab_us-gaap_SubsequentEventTypeAxis_51CEAE8AC66033CE57E4DB810FB631BD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Subsequent Event Type [Axis]</link:label>
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    <link:label id="lab_iep_RetiredPresidentAndChiefExecutiveOfficerMember_0DB6C0BDDDB6C4C9878BD1FA7CAD1A3B_terseLabel_en-US" xlink:label="lab_iep_RetiredPresidentAndChiefExecutiveOfficerMember_0DB6C0BDDDB6C4C9878BD1FA7CAD1A3B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Retired President and Chief Executive Officer [Member]</link:label>
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    <link:label id="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_842725F6781F2494A8ABD1FA7CAD39EB_terseLabel_en-US" xlink:label="lab_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_842725F6781F2494A8ABD1FA7CAD39EB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Share-based Compensation Arrangement by Share-based Payment Award [Line Items]</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_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardLineItems_842725F6781F2494A8ABD1FA7CAD39EB" xlink:type="locator" />
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    <link:label id="lab_iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingFairValueReclassifiedToEquity_97F1152D3BD7D0BB557DD1FA7CAD7162_terseLabel_en-US" xlink:label="lab_iep_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingFairValueReclassifiedToEquity_97F1152D3BD7D0BB557DD1FA7CAD7162" 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:label id="lab_us-gaap_AllocatedShareBasedCompensationExpense_65D28B221DFA670DC079D1FA7CADADAF_terseLabel_en-US" xlink:label="lab_us-gaap_AllocatedShareBasedCompensationExpense_65D28B221DFA670DC079D1FA7CADADAF" 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:label id="lab_iep_DeferredCompensationCashBasedArrangementsLiabilityCurrentGross_2B119A0F3D91413803BDD1FA7CADDF03_terseLabel_en-US" xlink:label="lab_iep_DeferredCompensationCashBasedArrangementsLiabilityCurrentGross_2B119A0F3D91413803BDD1FA7CADDF03" 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:label id="lab_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_AD6E1A8099A172F8D45CD1FA7CAD83E2_terseLabel_en-US" xlink:label="lab_us-gaap_EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_AD6E1A8099A172F8D45CD1FA7CAD83E2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unrecognized compensation cost related to restricted shares</link:label>
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    <link:label id="lab_us-gaap_SegmentReportingAbstract_6F5C2A55CBB29A7FF4FC2AB33E7D7D54_label_en-US" xlink:label="lab_us-gaap_SegmentReportingAbstract_6F5C2A55CBB29A7FF4FC2AB33E7D7D54" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segment Reporting [Abstract]</link:label>
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    <link:label id="lab_us-gaap_ScheduleOfCondensedIncomeStatementTableTextBlock_05AFD6759130F5DF2DFA2AB33E7D53D5_terseLabel_en-US" xlink:label="lab_us-gaap_ScheduleOfCondensedIncomeStatementTableTextBlock_05AFD6759130F5DF2DFA2AB33E7D53D5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Schedule of Condensed Income Statement by Segment</link:label>
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    <link:label id="lab_iep_CommunicationsMember_AE966A319AFC43EA65DFD7A8313C5824_documentation_en-US" xlink:label="lab_iep_CommunicationsMember_AE966A319AFC43EA65DFD7A8313C5824" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Communications [Member]</link:label>
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    <link:loc xlink:href="iep-20120930.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_6EC823BB6E2FAAE46FBCD7A8313C453B" xlink:type="locator" />
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    <link:label id="lab_iep_FinancialMember_4AC4073210B62B09563DD7A8313C29FB_terseLabel_en-US" xlink:label="lab_iep_FinancialMember_4AC4073210B62B09563DD7A8313C29FB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Financial [Member]</link:label>
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    <link:label id="lab_iep_FinancialMember_4AC4073210B62B09563DD7A8313C29FB_documentation_en-US" xlink:label="lab_iep_FinancialMember_4AC4073210B62B09563DD7A8313C29FB" 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-20120930.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_4AC4073210B62B09563DD7A8313C29FB" xlink:type="locator" />
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    <link:label id="lab_iep_FundsMember_31669E7D828C5200B3A0D7A8313CABE3_terseLabel_en-US" xlink:label="lab_iep_FundsMember_31669E7D828C5200B3A0D7A8313CABE3" 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_31669E7D828C5200B3A0D7A8313CABE3_label_en-US" xlink:label="lab_iep_FundsMember_31669E7D828C5200B3A0D7A8313CABE3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Funds [Member]</link:label>
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    <link:loc xlink:href="iep-20120930.xsd#iep_FundsMember" xlink:label="loc_iep_FundsMember_31669E7D828C5200B3A0D7A8313CABE3" xlink:type="locator" />
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    <link:label id="lab_iep_IndustrialMember_BD4C07F3FFA8EB65AD7AD7A8313C9089_terseLabel_en-US" xlink:label="lab_iep_IndustrialMember_BD4C07F3FFA8EB65AD7AD7A8313C9089" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Industrial [Member]</link:label>
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    <link:loc xlink:href="iep-20120930.xsd#iep_IndustrialMember" xlink:label="loc_iep_IndustrialMember_BD4C07F3FFA8EB65AD7AD7A8313C9089" xlink:type="locator" />
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    <link:label id="lab_iep_TechnologyMember_7F2FCDB8B68D86AB9322D7A8313C4C42_terseLabel_en-US" xlink:label="lab_iep_TechnologyMember_7F2FCDB8B68D86AB9322D7A8313C4C42" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Technology [Member]</link:label>
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    <link:label id="lab_iep_TechnologyMember_7F2FCDB8B68D86AB9322D7A8313C4C42_documentation_en-US" xlink:label="lab_iep_TechnologyMember_7F2FCDB8B68D86AB9322D7A8313C4C42" 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-20120930.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_7F2FCDB8B68D86AB9322D7A8313C4C42" xlink:type="locator" />
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    <link:label id="lab_naics_ZZ22_01344B3FF8624B7B59DBD7A8313C942C_terseLabel_en-US" xlink:label="lab_naics_ZZ22_01344B3FF8624B7B59DBD7A8313C942C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
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    <link:label id="lab_iep_UtilitiesMember_34A16F1402E93BED7A32D7A8313C714C_terseLabel_en-US" xlink:label="lab_iep_UtilitiesMember_34A16F1402E93BED7A32D7A8313C714C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Utilities [Member]</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromInsuranceSettlementOperatingActivities_84A3BC7292EFDDAB43E3D2B8159CC4C9_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromInsuranceSettlementOperatingActivities_84A3BC7292EFDDAB43E3D2B8159CC4C9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Insurance proceeds under primary environmental liability insurance policy</link:label>
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    <link:label id="lab_iep_DomesticRefineriesEnteredIntoEnvironmentalRegulatoryConcentDecreeMinimumPercentageOfDomesticRefiningCapacity_84281C929828B7A7DBCAD2B8159C0D32_terseLabel_en-US" xlink:label="lab_iep_DomesticRefineriesEnteredIntoEnvironmentalRegulatoryConcentDecreeMinimumPercentageOfDomesticRefiningCapacity_84281C929828B7A7DBCAD2B8159C0D32" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">U.S. refineries entered into environmental regulatory concent decree, minimum percentage of U.S. refining capacity</link:label>
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    <link:label id="lab_us-gaap_LossContingencyRangeOfPossibleLossMaximum_192839C7C5C66DDC9DE5D2B8159C0E1A_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyRangeOfPossibleLossMaximum_192839C7C5C66DDC9DE5D2B8159C0E1A" 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_us-gaap_DebtInstrumentLineItems_9102FCF331A733250D992AB33E9555FD_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentLineItems_9102FCF331A733250D992AB33E9555FD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument [Line Items]</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentLineItems_9102FCF331A733250D992AB33E9555FD_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentLineItems_9102FCF331A733250D992AB33E9555FD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_9102FCF331A733250D992AB33E9555FD" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_DCF79E6E0A4F0A73207B2AB33E952EBA_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_DCF79E6E0A4F0A73207B2AB33E952EBA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of credit facility</link:label>
    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_DCF79E6E0A4F0A73207B2AB33E952EBA_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_DCF79E6E0A4F0A73207B2AB33E952EBA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Maximum Borrowing Capacity</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentFaceAmount_1B8D8FED9534B6D333F82AB33E95EF74_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentFaceAmount_1B8D8FED9534B6D333F82AB33E95EF74" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term Loan Facility</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentFaceAmount_1B8D8FED9534B6D333F82AB33E95EF74_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentFaceAmount_1B8D8FED9534B6D333F82AB33E95EF74" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Face Amount</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate_E3A2862007E3957C289D2AB33E95CB80_verboseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentBasisSpreadOnVariableRate_E3A2862007E3957C289D2AB33E95CB80" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage spread on debt</link:label>
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    <link:label id="lab_us-gaap_DerivativeAmountOfHedgedItem_89417D304B7E8D85F0722AB33E96A669_terseLabel_en-US" xlink:label="lab_us-gaap_DerivativeAmountOfHedgedItem_89417D304B7E8D85F0722AB33E96A669" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amount of hedged principal</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_E62EAE3B251FB6D881472AB33E96554A_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_E62EAE3B251FB6D881472AB33E96554A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving credit facility, unused borrowing availability</link:label>
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    <link:label id="lab_iep_DebtRepurchaseDescriptionAxis_AE3716D27FFC0BC893BDD2C1D35F71E2_terseLabel_en-US" xlink:label="lab_iep_DebtRepurchaseDescriptionAxis_AE3716D27FFC0BC893BDD2C1D35F71E2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Repurchase Description [Axis]</link:label>
    <link:label id="lab_iep_DebtRepurchaseDescriptionAxis_AE3716D27FFC0BC893BDD2C1D35F71E2_label_en-US" xlink:label="lab_iep_DebtRepurchaseDescriptionAxis_AE3716D27FFC0BC893BDD2C1D35F71E2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Repurchase Description [Axis]</link:label>
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    <link:loc xlink:href="iep-20120930.xsd#iep_DebtRepurchaseDescriptionDomain" xlink:label="loc_iep_DebtRepurchaseDescriptionDomain_36C31F68413E47DBD563D2C1D35F5D2B" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentHigherRepurchasePercentageOfPrincipalAmountAuthorizedPursuantToAdditionalRequirementsMember_DED6F7CE1DFFE2AEDED2D2C1D35F609D_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentHigherRepurchasePercentageOfPrincipalAmountAuthorizedPursuantToAdditionalRequirementsMember_DED6F7CE1DFFE2AEDED2D2C1D35F609D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt repurchase percentage of principal amount authorized pursuant to additional requirements [Member]</link:label>
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    <link:label id="lab_iep_A2010AdditionalNotesDue2018Member_9C00318868B203C1FE34D2C1D3692705_documentation_en-US" xlink:label="lab_iep_A2010AdditionalNotesDue2018Member_9C00318868B203C1FE34D2C1D3692705" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2010 Additional Notes due 2018 [Member]</link:label>
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    <link:label id="lab_iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember_F8B470A9AD7C9956FE90D2C1D3697E5C_terseLabel_en-US" xlink:label="lab_iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember_F8B470A9AD7C9956FE90D2C1D3697E5C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Eight Percent, Seven Point Seven Five Percent, and Variable Convertible Senior Unsecured Notes, Combined [Member]</link:label>
    <link:label id="lab_iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember_F8B470A9AD7C9956FE90D2C1D3697E5C_label_en-US" xlink:label="lab_iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember_F8B470A9AD7C9956FE90D2C1D3697E5C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Eight Percent, Seven Point Seven Five Percent, and Variable Convertible Senior Unsecured Notes, Combined [Member]</link:label>
    <link:label id="lab_iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember_F8B470A9AD7C9956FE90D2C1D3697E5C_documentation_en-US" xlink:label="lab_iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember_F8B470A9AD7C9956FE90D2C1D3697E5C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Eight Percent, Seven Point Seven Five Percent, and Variable Convertible Senior Unsecured Notes, Combined [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember" xlink:label="loc_iep_EightPercentSevenPointSevenFivePercentAndVariableConvertibleSeniorUnsecuredNotesCombinedMember_F8B470A9AD7C9956FE90D2C1D3697E5C" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_95B2C579D7B6FE49D25FD2C1D3693BE0_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateStatedPercentage_95B2C579D7B6FE49D25FD2C1D3693BE0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Interest rate, long-term debt</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_CF991D88E6D6B6E19030D2C1D3694C76_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfSeniorLongTermDebt_CF991D88E6D6B6E19030D2C1D3694C76" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross proceeds from sale of senior unsecured notes</link:label>
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    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_E7743B650156E30A0730D2C1D3696F79_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_E7743B650156E30A0730D2C1D3696F79" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemtion percentage of principal amount</link:label>
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    <link:label id="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_E7743B650156E30A0730D2C1D3696F79_documentation_en-US" xlink:label="lab_iep_DebtInstrumentRepurchasePercentageOfPrincipalAmount_E7743B650156E30A0730D2C1D3696F79" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Repurchase Percentage of Principal Amount, excluding accrued and unpaid interest</link:label>
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    <link:label id="lab_iep_IcahnEnterprisesGPMember_8EA812012329B331E6F82AB33E8B09BC_label_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_8EA812012329B331E6F82AB33E8B09BC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P. [Member]</link:label>
    <link:label id="lab_iep_IcahnEnterprisesGPMember_8EA812012329B331E6F82AB33E8B09BC_documentation_en-US" xlink:label="lab_iep_IcahnEnterprisesGPMember_8EA812012329B331E6F82AB33E8B09BC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Icahn Enterprises G.P. [Member]</link:label>
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    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_F21957D6545B71CF63302AB33E8BE5EB_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_F21957D6545B71CF63302AB33E8BE5EB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents [Axis]</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_F21957D6545B71CF63302AB33E8BE5EB_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_F21957D6545B71CF63302AB33E8BE5EB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_F21957D6545B71CF63302AB33E8BE5EB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_F21957D6545B71CF63302AB33E8BE5EB" xlink:to="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_F21957D6545B71CF63302AB33E8BE5EB" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_AED678A15A6ED97836992AB33E8B979E_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_AED678A15A6ED97836992AB33E8B979E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents [Domain]</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_AED678A15A6ED97836992AB33E8B979E_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_AED678A15A6ED97836992AB33E8B979E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_AED678A15A6ED97836992AB33E8B979E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_AED678A15A6ED97836992AB33E8B979E" xlink:to="lab_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_AED678A15A6ED97836992AB33E8B979E" xlink:type="arc" />
    <link:label id="lab_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77_terseLabel_en-US" xlink:label="lab_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash [Member]</link:label>
    <link:label id="lab_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77_label_en-US" xlink:label="lab_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted cash [Member]</link:label>
    <link:label id="lab_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77_documentation_en-US" xlink:label="lab_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Restricted cash</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_RestrictedCashMember" xlink:label="loc_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77" xlink:to="lab_iep_RestrictedCashMember_9BE0901C6E2C61A752092AB33E8BAE77" xlink:type="arc" />
    <link:label id="lab_dei_EntityInformationLineItems_59664D3C34B893B003452AB33E8CC00A_terseLabel_en-US" xlink:label="lab_dei_EntityInformationLineItems_59664D3C34B893B003452AB33E8CC00A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Entity Information [Line Items]</link:label>
    <link:label id="lab_dei_EntityInformationLineItems_59664D3C34B893B003452AB33E8CC00A_label_en-US" xlink:label="lab_dei_EntityInformationLineItems_59664D3C34B893B003452AB33E8CC00A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Entity Information [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2012/dei-2012-01-31.xsd#dei_EntityInformationLineItems" xlink:label="loc_dei_EntityInformationLineItems_59664D3C34B893B003452AB33E8CC00A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_dei_EntityInformationLineItems_59664D3C34B893B003452AB33E8CC00A" xlink:to="lab_dei_EntityInformationLineItems_59664D3C34B893B003452AB33E8CC00A" xlink:type="arc" />
    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_C5EF64742C0278BC2B752AB33E8C12C3_verboseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_C5EF64742C0278BC2B752AB33E8C12C3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Percentage of equity ownership in operating subsidiary</link:label>
    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_C5EF64742C0278BC2B752AB33E8C12C3_label_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_C5EF64742C0278BC2B752AB33E8C12C3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_C5EF64742C0278BC2B752AB33E8C12C3" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_C5EF64742C0278BC2B752AB33E8C12C3" xlink:to="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_C5EF64742C0278BC2B752AB33E8C12C3" xlink:type="arc" />
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_A1C7DF730B6933F8EA062AB33E8CF443_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_A1C7DF730B6933F8EA062AB33E8CF443" 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_A1C7DF730B6933F8EA062AB33E8CF443_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_A1C7DF730B6933F8EA062AB33E8CF443" 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_A1C7DF730B6933F8EA062AB33E8CF443" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_A1C7DF730B6933F8EA062AB33E8CF443" xlink:to="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_A1C7DF730B6933F8EA062AB33E8CF443" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF_verboseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">General partner ownership interest in operating subsidiary</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF" xlink:to="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B4A297908FFC3BB52F682AB33E8C62EF" xlink:type="arc" />
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2F255088D9B712BB2D562AB33E8C9E68_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2F255088D9B712BB2D562AB33E8C9E68" 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_2F255088D9B712BB2D562AB33E8C9E68_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2F255088D9B712BB2D562AB33E8C9E68" 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_2F255088D9B712BB2D562AB33E8C9E68_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2F255088D9B712BB2D562AB33E8C9E68" 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-20120930.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2F255088D9B712BB2D562AB33E8C9E68" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2F255088D9B712BB2D562AB33E8C9E68" xlink:to="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2F255088D9B712BB2D562AB33E8C9E68" xlink:type="arc" />
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest in Icahn Enterprises (in units)</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest, Units</link:label>
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest, Units</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE" xlink:to="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpMembersOrLimitedPartnersOwnershipInterestUnits_F93525DED34E6306298D2AB33E8C26DE" xlink:type="arc" />
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_F8A49CCB8FE7A21E89612AB33E8C370F_verboseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_F8A49CCB8FE7A21E89612AB33E8C370F" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest in Icahn Enterprises</link:label>
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_F8A49CCB8FE7A21E89612AB33E8C370F_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_F8A49CCB8FE7A21E89612AB33E8C370F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_F8A49CCB8FE7A21E89612AB33E8C370F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_F8A49CCB8FE7A21E89612AB33E8C370F" xlink:to="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_F8A49CCB8FE7A21E89612AB33E8C370F" xlink:type="arc" />
    <link:label id="lab_us-gaap_DebtAndCapitalLeaseObligations_ADF7F5E4B4C6B3CCC9ED2AB33E8C5548_verboseLabel_en-US" xlink:label="lab_us-gaap_DebtAndCapitalLeaseObligations_ADF7F5E4B4C6B3CCC9ED2AB33E8C5548" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Carrying value of long-term debt</link:label>
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    <link:label id="lab_us-gaap_LongTermDebtFairValue_112ED0F77484C364D5EE2AB33E8C822E_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_112ED0F77484C364D5EE2AB33E8C822E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of long-term debt</link:label>
    <link:label id="lab_us-gaap_LongTermDebtFairValue_112ED0F77484C364D5EE2AB33E8C822E_label_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_112ED0F77484C364D5EE2AB33E8C822E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Fair Value</link:label>
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    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalents_D7D0417375A50B0A32282AB33E8C31CE_terseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalents_D7D0417375A50B0A32282AB33E8C31CE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash held at consolidated affiliated partnerships and restricted cash</link:label>
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    <link:label id="lab_iep_TropicanaMember_80D10B8D672CB456A70F2AB33EB9CA03_documentation_en-US" xlink:label="lab_iep_TropicanaMember_80D10B8D672CB456A70F2AB33EB9CA03" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Tropicana [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_TropicanaMember" xlink:label="loc_iep_TropicanaMember_80D10B8D672CB456A70F2AB33EB9CA03" xlink:type="locator" />
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    <link:label id="lab_iep_PscMetalsMember_08317ABEE9FD75719CB02AB33EB98662_documentation_en-US" xlink:label="lab_iep_PscMetalsMember_08317ABEE9FD75719CB02AB33EB98662" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">PSC Metals [Member]</link:label>
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    <link:label id="lab_iep_WphMember_55CE4A02B91BC54031AB2AB33EBA1C0D_terseLabel_en-US" xlink:label="lab_iep_WphMember_55CE4A02B91BC54031AB2AB33EBA1C0D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">WPH [Member]</link:label>
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    <link:label id="lab_iep_RailcarSegmentMember_8063A09D5251B207F80A2AB33EBAC8E3_terseLabel_en-US" xlink:label="lab_iep_RailcarSegmentMember_8063A09D5251B207F80A2AB33EBAC8E3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:label id="lab_iep_RailcarSegmentMember_8063A09D5251B207F80A2AB33EBAC8E3_label_en-US" xlink:label="lab_iep_RailcarSegmentMember_8063A09D5251B207F80A2AB33EBAC8E3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:label id="lab_iep_RailcarSegmentMember_8063A09D5251B207F80A2AB33EBAC8E3_documentation_en-US" xlink:label="lab_iep_RailcarSegmentMember_8063A09D5251B207F80A2AB33EBAC8E3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Railcar Segment [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_8063A09D5251B207F80A2AB33EBAC8E3" xlink:type="locator" />
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    <link:label id="lab_iep_HomeFashionSegmentMember_DB03AEEB34DE77001BF62AB33EBA6118_terseLabel_en-US" xlink:label="lab_iep_HomeFashionSegmentMember_DB03AEEB34DE77001BF62AB33EBA6118" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Home Fashion Segment [Member]</link:label>
    <link:label id="lab_iep_HomeFashionSegmentMember_DB03AEEB34DE77001BF62AB33EBA6118_label_en-US" xlink:label="lab_iep_HomeFashionSegmentMember_DB03AEEB34DE77001BF62AB33EBA6118" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Home Fashion Segment [Member]</link:label>
    <link:label id="lab_iep_HomeFashionSegmentMember_DB03AEEB34DE77001BF62AB33EBA6118_documentation_en-US" xlink:label="lab_iep_HomeFashionSegmentMember_DB03AEEB34DE77001BF62AB33EBA6118" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Home Fashion Segment [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_HomeFashionSegmentMember" xlink:label="loc_iep_HomeFashionSegmentMember_DB03AEEB34DE77001BF62AB33EBA6118" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis_AC1322F88481D3744D7D2AB33EBABAE1_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationByCategoryOfItemPurchasedAxis_AC1322F88481D3744D7D2AB33EBABAE1" 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>
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    <link:label id="lab_us-gaap_DueFromRelatedParties_2D457CAFA9C558FCE7D32AB33EBC08CD_terseLabel_en-US" xlink:label="lab_us-gaap_DueFromRelatedParties_2D457CAFA9C558FCE7D32AB33EBC08CD" 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_EnvironmentalComplianceCostsAnticipatedCostLowEstimate_DD44BBDEAE820E8F54332AB33EBC1037_terseLabel_en-US" xlink:label="lab_iep_EnvironmentalComplianceCostsAnticipatedCostLowEstimate_DD44BBDEAE820E8F54332AB33EBC1037" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Costs associated with required injunctive relief, low estimate</link:label>
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    <link:label id="lab_us-gaap_LossContingencyDamagesPaidValue_ABCCB74AB41FBB3CE50F2AB33EBC073A_terseLabel_en-US" xlink:label="lab_us-gaap_LossContingencyDamagesPaidValue_ABCCB74AB41FBB3CE50F2AB33EBC073A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Civil penalty assessed and paid</link:label>
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    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_67CF5624D61D007187B12AB33EBCAE89_terseLabel_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_67CF5624D61D007187B12AB33EBCAE89" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_46B205EB71519B3D9AF52AB33EBC31A4_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_46B205EB71519B3D9AF52AB33EBC31A4" 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_PartnerTypeOfPartnersCapitalAccountAxis_0112A5C990533BC4F2D1D794D4CA31D9_terseLabel_en-US" xlink:label="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0112A5C990533BC4F2D1D794D4CA31D9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Partner Type [Axis]</link:label>
    <link:label id="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0112A5C990533BC4F2D1D794D4CA31D9_label_en-US" xlink:label="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0112A5C990533BC4F2D1D794D4CA31D9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Partner Type [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0112A5C990533BC4F2D1D794D4CA31D9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_707BEEF19C1827EF3C7BD794D4CAB56C_label_en-US" xlink:label="lab_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_707BEEF19C1827EF3C7BD794D4CAB56C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Partner Type of Partners' Capital Account, Name [Domain]</link:label>
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    <link:label id="lab_us-gaap_MajorCustomersAxis_E53907FE0F1DFF507E7FD794D4CA9E8C_terseLabel_en-US" xlink:label="lab_us-gaap_MajorCustomersAxis_E53907FE0F1DFF507E7FD794D4CA9E8C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Major Customers [Axis]</link:label>
    <link:label id="lab_us-gaap_MajorCustomersAxis_E53907FE0F1DFF507E7FD794D4CA9E8C_label_en-US" xlink:label="lab_us-gaap_MajorCustomersAxis_E53907FE0F1DFF507E7FD794D4CA9E8C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Major Customers [Axis]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_MajorCustomersAxis" xlink:label="loc_us-gaap_MajorCustomersAxis_E53907FE0F1DFF507E7FD794D4CA9E8C" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NameOfMajorCustomerDomain_22AABF7DF8AD6F513512D794D4CAE055_terseLabel_en-US" xlink:label="lab_us-gaap_NameOfMajorCustomerDomain_22AABF7DF8AD6F513512D794D4CAE055" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Name of Major Customer [Domain]</link:label>
    <link:label id="lab_us-gaap_NameOfMajorCustomerDomain_22AABF7DF8AD6F513512D794D4CAE055_label_en-US" xlink:label="lab_us-gaap_NameOfMajorCustomerDomain_22AABF7DF8AD6F513512D794D4CAE055" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Name of Major Customer [Domain]</link:label>
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    <link:label id="lab_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8_terseLabel_en-US" xlink:label="lab_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Top three customers [Member]</link:label>
    <link:label id="lab_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8_label_en-US" xlink:label="lab_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Group of Customers, Group two [Member]</link:label>
    <link:label id="lab_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8_documentation_en-US" xlink:label="lab_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Group of Customers, Group two [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_GroupOfCustomersGroupTwoMember" xlink:label="loc_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8" xlink:to="lab_iep_GroupOfCustomersGroupTwoMember_24989DB0478D1706B702D794D4CA25B8" xlink:type="arc" />
    <link:label id="lab_iep_GroupOfCustomersGroupOneMember_CFC07C788D1AC8EF5198D794D4CAAF54_terseLabel_en-US" xlink:label="lab_iep_GroupOfCustomersGroupOneMember_CFC07C788D1AC8EF5198D794D4CAAF54" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Top seven customers [Member]</link:label>
    <link:label id="lab_iep_GroupOfCustomersGroupOneMember_CFC07C788D1AC8EF5198D794D4CAAF54_label_en-US" xlink:label="lab_iep_GroupOfCustomersGroupOneMember_CFC07C788D1AC8EF5198D794D4CAAF54" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Group of Customers, Group One [Member]</link:label>
    <link:label id="lab_iep_GroupOfCustomersGroupOneMember_CFC07C788D1AC8EF5198D794D4CAAF54_documentation_en-US" xlink:label="lab_iep_GroupOfCustomersGroupOneMember_CFC07C788D1AC8EF5198D794D4CAAF54" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Group of Customers, Group One [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_GroupOfCustomersGroupOneMember" xlink:label="loc_iep_GroupOfCustomersGroupOneMember_CFC07C788D1AC8EF5198D794D4CAAF54" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SegmentReportingInformationLineItems_7AFD1568C42791432AA2D794D4CA666C_terseLabel_en-US" xlink:label="lab_us-gaap_SegmentReportingInformationLineItems_7AFD1568C42791432AA2D794D4CA666C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Operting Unit Information [Line Items]</link:label>
    <link:label id="lab_us-gaap_SegmentReportingInformationLineItems_7AFD1568C42791432AA2D794D4CA666C_label_en-US" xlink:label="lab_us-gaap_SegmentReportingInformationLineItems_7AFD1568C42791432AA2D794D4CA666C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_7AFD1568C42791432AA2D794D4CA666C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_7AFD1568C42791432AA2D794D4CA666C" xlink:to="lab_us-gaap_SegmentReportingInformationLineItems_7AFD1568C42791432AA2D794D4CA666C" xlink:type="arc" />
    <link:label id="lab_iep_FutureRentalReceiptsInNextTwelveMonths_9188918068F85C2B3394D794D4CA4525_terseLabel_en-US" xlink:label="lab_iep_FutureRentalReceiptsInNextTwelveMonths_9188918068F85C2B3394D794D4CA4525" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future rental receipts in next twelve months</link:label>
    <link:label id="lab_iep_FutureRentalReceiptsInNextTwelveMonths_9188918068F85C2B3394D794D4CA4525_label_en-US" xlink:label="lab_iep_FutureRentalReceiptsInNextTwelveMonths_9188918068F85C2B3394D794D4CA4525" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Future rental receipts in next twelve months</link:label>
    <link:label id="lab_iep_FutureRentalReceiptsInNextTwelveMonths_9188918068F85C2B3394D794D4CA4525_documentation_en-US" xlink:label="lab_iep_FutureRentalReceiptsInNextTwelveMonths_9188918068F85C2B3394D794D4CA4525" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Future rental receipts in next twelve months</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_FutureRentalReceiptsInNextTwelveMonths" xlink:label="loc_iep_FutureRentalReceiptsInNextTwelveMonths_9188918068F85C2B3394D794D4CA4525" xlink:type="locator" />
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    <link:label id="lab_iep_AssetManagementTermOfNewCoManagerAgreements_268F60775A004A786A1FD794D4CA6DFC_terseLabel_en-US" xlink:label="lab_iep_AssetManagementTermOfNewCoManagerAgreements_268F60775A004A786A1FD794D4CA6DFC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Asset Management, Term of The New Co-Manager Agreements</link:label>
    <link:label id="lab_iep_AssetManagementTermOfNewCoManagerAgreements_268F60775A004A786A1FD794D4CA6DFC_label_en-US" xlink:label="lab_iep_AssetManagementTermOfNewCoManagerAgreements_268F60775A004A786A1FD794D4CA6DFC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Asset Management, Term of The New Co-Manager Agreements</link:label>
    <link:label id="lab_iep_AssetManagementTermOfNewCoManagerAgreements_268F60775A004A786A1FD794D4CA6DFC_documentation_en-US" xlink:label="lab_iep_AssetManagementTermOfNewCoManagerAgreements_268F60775A004A786A1FD794D4CA6DFC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Asset Management, Term of The New Co-Manager Agreements</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_AssetManagementTermOfNewCoManagerAgreements" xlink:label="loc_iep_AssetManagementTermOfNewCoManagerAgreements_268F60775A004A786A1FD794D4CA6DFC" xlink:type="locator" />
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    <link:label id="lab_iep_SpecialProfitsInterestAllocation_8F59E5256FA24C5E9C8BD794D4CA999B_terseLabel_en-US" xlink:label="lab_iep_SpecialProfitsInterestAllocation_8F59E5256FA24C5E9C8BD794D4CA999B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Special Profit Interest Allocation</link:label>
    <link:label id="lab_iep_SpecialProfitsInterestAllocation_8F59E5256FA24C5E9C8BD794D4CA999B_label_en-US" xlink:label="lab_iep_SpecialProfitsInterestAllocation_8F59E5256FA24C5E9C8BD794D4CA999B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Special Profits Interest Allocation</link:label>
    <link:label id="lab_iep_SpecialProfitsInterestAllocation_8F59E5256FA24C5E9C8BD794D4CA999B_documentation_en-US" xlink:label="lab_iep_SpecialProfitsInterestAllocation_8F59E5256FA24C5E9C8BD794D4CA999B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Special Profits Interest Allocation to General Partners of Investment Funds</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_SpecialProfitsInterestAllocation" xlink:label="loc_iep_SpecialProfitsInterestAllocation_8F59E5256FA24C5E9C8BD794D4CA999B" xlink:type="locator" />
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    <link:label id="lab_iep_IncentiveAllocation_FA169653F208BBC52467D794D4CAF819_terseLabel_en-US" xlink:label="lab_iep_IncentiveAllocation_FA169653F208BBC52467D794D4CAF819" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Incentive Allocation</link:label>
    <link:label id="lab_iep_IncentiveAllocation_FA169653F208BBC52467D794D4CAF819_label_en-US" xlink:label="lab_iep_IncentiveAllocation_FA169653F208BBC52467D794D4CAF819" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Incentive Allocation</link:label>
    <link:label id="lab_iep_IncentiveAllocation_FA169653F208BBC52467D794D4CAF819_documentation_en-US" xlink:label="lab_iep_IncentiveAllocation_FA169653F208BBC52467D794D4CAF819" 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-20120930.xsd#iep_IncentiveAllocation" xlink:label="loc_iep_IncentiveAllocation_FA169653F208BBC52467D794D4CAF819" xlink:type="locator" />
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    <link:label id="lab_iep_InvestmentInFunds_4B9494C90BC225753433D794D4CAD003_terseLabel_en-US" xlink:label="lab_iep_InvestmentInFunds_4B9494C90BC225753433D794D4CAD003" 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_4B9494C90BC225753433D794D4CAD003_label_en-US" xlink:label="lab_iep_InvestmentInFunds_4B9494C90BC225753433D794D4CAD003" 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_4B9494C90BC225753433D794D4CAD003_documentation_en-US" xlink:label="lab_iep_InvestmentInFunds_4B9494C90BC225753433D794D4CAD003" 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-20120930.xsd#iep_InvestmentInFunds" xlink:label="loc_iep_InvestmentInFunds_4B9494C90BC225753433D794D4CAD003" xlink:type="locator" />
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    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_8D0F453DB1D4DE432676D794D4CAFADF_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_8D0F453DB1D4DE432676D794D4CAFADF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of investment in Funds</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_8D0F453DB1D4DE432676D794D4CAFADF_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_8D0F453DB1D4DE432676D794D4CAFADF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest, Fair Value</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_8D0F453DB1D4DE432676D794D4CAFADF_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_8D0F453DB1D4DE432676D794D4CAFADF" 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>
    <link:loc xlink:href="iep-20120930.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_8D0F453DB1D4DE432676D794D4CAFADF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_320B01698B6331C75315D794D4CA7328_terseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_320B01698B6331C75315D794D4CA7328" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of equity ownership in subsidiary</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_320B01698B6331C75315D794D4CA7328" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_320B01698B6331C75315D794D4CA7328" xlink:to="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_320B01698B6331C75315D794D4CA7328" xlink:type="arc" />
    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_BF1811DA337730B3C218D794D4CA343D_terseLabel_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_BF1811DA337730B3C218D794D4CA343D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross accounts receivable factored</link:label>
    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_BF1811DA337730B3C218D794D4CA343D_label_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_BF1811DA337730B3C218D794D4CA343D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Transferor's Interests in Transferred Financial Assets, Fair Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InterestsContinuedToBeHeldByTransferorFairValue" xlink:label="loc_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_BF1811DA337730B3C218D794D4CA343D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_BF1811DA337730B3C218D794D4CA343D" xlink:to="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_BF1811DA337730B3C218D794D4CA343D" xlink:type="arc" />
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross accounts receivable factored, qualifying as sales</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED_label_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gross accounts receivable factored, qualifying as sales</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED_documentation_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gross accounts receivable under factoring facilities qualify as sales.</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_GrossAccountsReceivableFactoredQualifyingAsSales" xlink:label="loc_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED" xlink:to="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_677E0871875AB582F8A8D794D4CA0AED" xlink:type="arc" />
    <link:label id="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Outstanding transferred receivables for which cash had not yet been drawn</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22_label_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gross Accounts Receivable Factored, Cash Not Yet Drawn</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22_documentation_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Gross Accounts Receivable Factored, Cash Not Yet Drawn</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_GrossAccountsReceivableFactoredCashNotYetDrawn" xlink:label="loc_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22" xlink:to="lab_iep_GrossAccountsReceivableFactoredCashNotYetDrawn_39A36154ED1E96B538C4D794D4CA2A22" xlink:type="arc" />
    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3E85545B251DAB9FA4BAD794D4CAA1C1_terseLabel_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3E85545B251DAB9FA4BAD794D4CAA1C1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from factoring qualifying as sales</link:label>
    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3E85545B251DAB9FA4BAD794D4CAA1C1_label_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3E85545B251DAB9FA4BAD794D4CAA1C1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash Flows Between Transferor and Transferee, Proceeds from New Transfers</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers" xlink:label="loc_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3E85545B251DAB9FA4BAD794D4CAA1C1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3E85545B251DAB9FA4BAD794D4CAA1C1" xlink:to="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_3E85545B251DAB9FA4BAD794D4CAA1C1" xlink:type="arc" />
    <link:label id="lab_us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement_9999EE9A35A8885FC357D794D4CA304F_terseLabel_en-US" xlink:label="lab_us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement_9999EE9A35A8885FC357D794D4CA304F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Accounts receivable discount expense</link:label>
    <link:label id="lab_us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement_9999EE9A35A8885FC357D794D4CA304F_label_en-US" xlink:label="lab_us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement_9999EE9A35A8885FC357D794D4CA304F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gain (Loss) from Sale of Financial Assets in Securitizations or Asset-backed Financing Arrangement</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement" xlink:label="loc_us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement_9999EE9A35A8885FC357D794D4CA304F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement_9999EE9A35A8885FC357D794D4CA304F" xlink:to="lab_us-gaap_GainLossFromSaleOfFinancialAssetsInSecuritizationsOrAssetBackedFinancingArrangement_9999EE9A35A8885FC357D794D4CA304F" xlink:type="arc" />
    <link:label id="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_92F6DDC0B9DA46ABE1C5D794D4CA51FF_terseLabel_en-US" xlink:label="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_92F6DDC0B9DA46ABE1C5D794D4CA51FF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Maximum exposures to accounts receivable factoring and securitization facilities</link:label>
    <link:label id="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_92F6DDC0B9DA46ABE1C5D794D4CA51FF_label_en-US" xlink:label="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_92F6DDC0B9DA46ABE1C5D794D4CA51FF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Qualitative and Quantitative Information, Transferor's Continuing Involvement, Principal Amount Outstanding</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding" xlink:label="loc_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_92F6DDC0B9DA46ABE1C5D794D4CA51FF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_92F6DDC0B9DA46ABE1C5D794D4CA51FF" xlink:to="lab_us-gaap_QualitativeAndQuantitativeInformationAssetsOrLiabilitiesForTransferorsContinuingInvolvementInSecuritizationOrAssetbackedFinancingArrangementPrincipalAmountsOutstanding_92F6DDC0B9DA46ABE1C5D794D4CA51FF" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestructuringCharges_9F7AAB598D3714FE34BAD794D4CA1366_verboseLabel_en-US" xlink:label="lab_us-gaap_RestructuringCharges_9F7AAB598D3714FE34BAD794D4CA1366" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Restructuring charges</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="loc_us-gaap_RestructuringCharges_9F7AAB598D3714FE34BAD794D4CA1366" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestructuringCharges_9F7AAB598D3714FE34BAD794D4CA1366" xlink:to="lab_us-gaap_RestructuringCharges_9F7AAB598D3714FE34BAD794D4CA1366" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestructuringAndRelatedCostExpectedCost_283667BDAF2A4B91CB90D794D4CABCAB_terseLabel_en-US" xlink:label="lab_us-gaap_RestructuringAndRelatedCostExpectedCost_283667BDAF2A4B91CB90D794D4CABCAB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Restructuring and Related Cost, Expected Cost</link:label>
    <link:label id="lab_us-gaap_RestructuringAndRelatedCostExpectedCost_283667BDAF2A4B91CB90D794D4CABCAB_label_en-US" xlink:label="lab_us-gaap_RestructuringAndRelatedCostExpectedCost_283667BDAF2A4B91CB90D794D4CABCAB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restructuring and Related Cost, Expected Cost</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RestructuringAndRelatedCostExpectedCost" xlink:label="loc_us-gaap_RestructuringAndRelatedCostExpectedCost_283667BDAF2A4B91CB90D794D4CABCAB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestructuringAndRelatedCostExpectedCost_283667BDAF2A4B91CB90D794D4CABCAB" xlink:to="lab_us-gaap_RestructuringAndRelatedCostExpectedCost_283667BDAF2A4B91CB90D794D4CABCAB" xlink:type="arc" />
    <link:label id="lab_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B_terseLabel_en-US" xlink:label="lab_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash advances from insurance carrier</link:label>
    <link:label id="lab_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B_label_en-US" xlink:label="lab_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Advance on Insurance Recoverable</link:label>
    <link:label id="lab_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B_documentation_en-US" xlink:label="lab_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Advance on Insurance Recoverable received during period</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_AdvanceOnInsuranceRecoverable" xlink:label="loc_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B" xlink:to="lab_iep_AdvanceOnInsuranceRecoverable_7D34CF0EDD17F764956FD794D4CA7A4B" xlink:type="arc" />
    <link:label id="lab_us-gaap_InsuranceSettlementsReceivable_FF3EA5DC0DFA9AF7A38AD794D4CA3E51_terseLabel_en-US" xlink:label="lab_us-gaap_InsuranceSettlementsReceivable_FF3EA5DC0DFA9AF7A38AD794D4CA3E51" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Insurance recoverables</link:label>
    <link:label id="lab_us-gaap_InsuranceSettlementsReceivable_FF3EA5DC0DFA9AF7A38AD794D4CA3E51_label_en-US" xlink:label="lab_us-gaap_InsuranceSettlementsReceivable_FF3EA5DC0DFA9AF7A38AD794D4CA3E51" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Insurance Settlements Receivable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InsuranceSettlementsReceivable" xlink:label="loc_us-gaap_InsuranceSettlementsReceivable_FF3EA5DC0DFA9AF7A38AD794D4CA3E51" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_InsuranceSettlementsReceivable_FF3EA5DC0DFA9AF7A38AD794D4CA3E51" xlink:to="lab_us-gaap_InsuranceSettlementsReceivable_FF3EA5DC0DFA9AF7A38AD794D4CA3E51" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Barrels per day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil Per Day</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionBarrelsOfOilPerDay" xlink:label="loc_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C" xlink:to="lab_iep_ProductionBarrelsOfOilPerDay_4B312D873F68C228A6A9D794D4CA031C" xlink:type="arc" />
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90_terseLabel_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Crude oil pipeline, length, miles</link:label>
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90_label_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
    <link:label id="lab_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90_documentation_en-US" xlink:label="lab_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Crude Oil Pipeline, Length, Miles</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_CrudeOilPipelineLengthMiles" xlink:label="loc_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90" xlink:to="lab_iep_CrudeOilPipelineLengthMiles_998E206087750AC3723ED794D4CAEB90" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Storage capacity, barrels of oil</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Storage Capacity</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionBarrelsOfOilStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC" xlink:to="lab_iep_ProductionBarrelsOfOilStorageCapacity_1C2A54DAF163CC8AB930D794D4CA51FC" xlink:type="arc" />
    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432_terseLabel_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Leased Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432_label_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Leased Storage Capacity</link:label>
    <link:label id="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432_documentation_en-US" xlink:label="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Barrels of Oil, Leased Storage Capacity</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionBarrelsOfOilLeasedStorageCapacity" xlink:label="loc_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432" xlink:to="lab_iep_ProductionBarrelsOfOilLeasedStorageCapacity_6C05F89BDDD3CE61C26ED794D4CAB432" xlink:type="arc" />
    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tons of ammonia per day</link:label>
    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A_label_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia Per Day</link:label>
    <link:label id="lab_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A_documentation_en-US" xlink:label="lab_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia Per Day</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionTonsOfAmmoniaPerDay" xlink:label="loc_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A" xlink:to="lab_iep_ProductionTonsOfAmmoniaPerDay_F2C143186F55D39464F3D794D4CA7A2A" xlink:type="arc" />
    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tons of UAN per day</link:label>
    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB_label_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of Urea and Ammonium Nitrate Per Day</link:label>
    <link:label id="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB_documentation_en-US" xlink:label="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Tons of Urea and Ammonium Nitrate Per Day</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay" xlink:label="loc_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB" xlink:to="lab_iep_ProductionTonsOfUreaAndAmmoniumNitratePerDay_F3B5EB809D28BEDB58E7D794D4CA77CB" xlink:type="arc" />
    <link:label id="lab_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41_terseLabel_en-US" xlink:label="lab_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cubic feet of hydrogen per day</link:label>
    <link:label id="lab_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41_label_en-US" xlink:label="lab_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Cubic Feet of Hydrogen Per Day</link:label>
    <link:label id="lab_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41_documentation_en-US" xlink:label="lab_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Cubic Feet of Hydrogen Per Day</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionCubicFeetOfHydrogenPerDay" xlink:label="loc_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41" xlink:to="lab_iep_ProductionCubicFeetOfHydrogenPerDay_363112D997C3AFFE7320D794D4CABC41" xlink:type="arc" />
    <link:label id="lab_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tons of ammonia</link:label>
    <link:label id="lab_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087_label_en-US" xlink:label="lab_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia</link:label>
    <link:label id="lab_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087_documentation_en-US" xlink:label="lab_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Tons of Ammonia</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionTonsOfAmmonia" xlink:label="loc_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087" xlink:to="lab_iep_ProductionTonsOfAmmonia_00B7D8AEEC59B9FBA7E0D794D4CA3087" xlink:type="arc" />
    <link:label id="lab_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29_terseLabel_en-US" xlink:label="lab_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ammonia upgraded into UAN, percentage</link:label>
    <link:label id="lab_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29_label_en-US" xlink:label="lab_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Ammonia Upgraded into UAN, Percentage</link:label>
    <link:label id="lab_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29_documentation_en-US" xlink:label="lab_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Ammonia Upgraded into UAN, Percentage</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionAmmoniaUpgradedIntoUanPercentage" xlink:label="loc_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29" xlink:to="lab_iep_ProductionAmmoniaUpgradedIntoUanPercentage_D8380D43F7FCD68F67ECD794D4CAFB29" xlink:type="arc" />
    <link:label id="lab_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F_terseLabel_en-US" xlink:label="lab_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tons of UAN</link:label>
    <link:label id="lab_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F_label_en-US" xlink:label="lab_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Tons of UAN</link:label>
    <link:label id="lab_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F_documentation_en-US" xlink:label="lab_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Tons of UAN</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionTonsOfUan" xlink:label="loc_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F" xlink:to="lab_iep_ProductionTonsOfUan_533F25BB6BA4B7D1055CD794D4CAA83F" xlink:type="arc" />
    <link:label id="lab_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703_terseLabel_en-US" xlink:label="lab_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Plant expansion program, term, years</link:label>
    <link:label id="lab_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703_label_en-US" xlink:label="lab_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Plant Expansion Program, Term, Years</link:label>
    <link:label id="lab_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703_documentation_en-US" xlink:label="lab_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Plant Expansion Program, Term, Years</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_PlantExpansionProgramTermYears" xlink:label="loc_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703" xlink:to="lab_iep_PlantExpansionProgramTermYears_30BA4B4D5FFEB5AAA3DAD794D4CA7703" xlink:type="arc" />
    <link:label id="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7_terseLabel_en-US" xlink:label="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Planned annual increase in UAN production, next two years</link:label>
    <link:label id="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7_label_en-US" xlink:label="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Urea and Ammonium Nitrate, Planned Annual Increase, Next Two Years</link:label>
    <link:label id="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7_documentation_en-US" xlink:label="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Urea and Ammonium Nitrate, Planned Annual Increase, Next Two Years</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears" xlink:label="loc_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7" xlink:to="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYears_056E1308E247F3EF840BD794D4CA25E7" xlink:type="arc" />
    <link:label id="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8_terseLabel_en-US" xlink:label="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Planned annual increase in UAN production, next two years, percentage</link:label>
    <link:label id="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8_label_en-US" xlink:label="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Production, Urea and Ammonium Nitrate, Planned Annual Increase, Next Two Years, Percentage</link:label>
    <link:label id="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8_documentation_en-US" xlink:label="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Production, Urea and Ammonium Nitrate, Planned Annual Increase, Next Two Years, Percentage</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage" xlink:label="loc_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8" xlink:to="lab_iep_ProductionUreaAndAmmoniumNitratePlannedAnnualIncreaseNextTwoYearsPercentage_BB049DD674B0586F45D4D794D4CA98A8" xlink:type="arc" />
    <link:label id="lab_iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage_17A4A0A3F4A0D6788D91D794D4CA3451_terseLabel_en-US" xlink:label="lab_iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage_17A4A0A3F4A0D6788D91D794D4CA3451" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of pet coke utilized by nitrogen fertlizer plant produced and supplied by subsidiary</link:label>
    <link:label id="lab_iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage_17A4A0A3F4A0D6788D91D794D4CA3451_label_en-US" xlink:label="lab_iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage_17A4A0A3F4A0D6788D91D794D4CA3451" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Percentage of Petroleum Coke Utilized by Nitrogen Fertlizer Plant Produced and Supplied by Subsidiary, Five Year Average</link:label>
    <link:label id="lab_iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage_17A4A0A3F4A0D6788D91D794D4CA3451_documentation_en-US" xlink:label="lab_iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage_17A4A0A3F4A0D6788D91D794D4CA3451" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Percentage of Petroleum Coke Utilized by Nitrogen Fertlizer Plant Produced and Supplied by Subsidiary, Five Year Average</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage" xlink:label="loc_iep_PercentageOfPetroleumCokeUtilizedByNitrogenFertlizerPlantProducedAndSuppliedBySubsidiaryFiveYearAverage_17A4A0A3F4A0D6788D91D794D4CA3451" xlink:type="locator" />
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    <link:label id="lab_iep_NumberOfCasinos_018D1C15ACB76EB820E6D794D4CA80D2_terseLabel_en-US" xlink:label="lab_iep_NumberOfCasinos_018D1C15ACB76EB820E6D794D4CA80D2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of casinos operated by subsidiary</link:label>
    <link:label id="lab_iep_NumberOfCasinos_018D1C15ACB76EB820E6D794D4CA80D2_label_en-US" xlink:label="lab_iep_NumberOfCasinos_018D1C15ACB76EB820E6D794D4CA80D2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Casinos</link:label>
    <link:label id="lab_iep_NumberOfCasinos_018D1C15ACB76EB820E6D794D4CA80D2_documentation_en-US" xlink:label="lab_iep_NumberOfCasinos_018D1C15ACB76EB820E6D794D4CA80D2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Casinos Owned and Operated</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_NumberOfCasinos" xlink:label="loc_iep_NumberOfCasinos_018D1C15ACB76EB820E6D794D4CA80D2" xlink:type="locator" />
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    <link:label id="lab_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111_terseLabel_en-US" xlink:label="lab_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Square feet of gaming space</link:label>
    <link:label id="lab_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111_label_en-US" xlink:label="lab_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Casino space, square footage</link:label>
    <link:label id="lab_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111_documentation_en-US" xlink:label="lab_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Casino space, square footage</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_CasinoSpaceSquareFootage" xlink:label="loc_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111" xlink:to="lab_iep_CasinoSpaceSquareFootage_EA96A598BBD71FD77C47D794D4CAC111" xlink:type="arc" />
    <link:label id="lab_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05_terseLabel_en-US" xlink:label="lab_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of slot machines</link:label>
    <link:label id="lab_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05_label_en-US" xlink:label="lab_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Slot Machines</link:label>
    <link:label id="lab_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05_documentation_en-US" xlink:label="lab_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Slot Machines</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_NumberOfSlotMachines" xlink:label="loc_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05" xlink:to="lab_iep_NumberOfSlotMachines_43A8B60878D469B4FE4BD794D4CAAC05" xlink:type="arc" />
    <link:label id="lab_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8_terseLabel_en-US" xlink:label="lab_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of table games</link:label>
    <link:label id="lab_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8_label_en-US" xlink:label="lab_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Table Games</link:label>
    <link:label id="lab_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8_documentation_en-US" xlink:label="lab_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Table Games</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_NumberOfTableGames" xlink:label="loc_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8" xlink:to="lab_iep_NumberOfTableGames_2586E9BF056F7A4852F3D794D4CAE7C8" xlink:type="arc" />
    <link:label id="lab_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8_terseLabel_en-US" xlink:label="lab_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of hotel rooms</link:label>
    <link:label id="lab_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8_label_en-US" xlink:label="lab_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Hotel Rooms</link:label>
    <link:label id="lab_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8_documentation_en-US" xlink:label="lab_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Number of Hotel Rooms</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_NumberOfHotelRooms" xlink:label="loc_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8" xlink:to="lab_iep_NumberOfHotelRooms_97E84BEBE04BCB59B247D794D4CACFB8" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Shares of stock acquired in subsidiary</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest Acquired During Period, Shares</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest Acquired During Period, Shares</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059" xlink:to="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestAcquiredDuringPeriodShares_27F0E35F2F26A0405882D794D4CAB059" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Shares of subsidiary stock owned</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest, Shares</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary of Limited Liability Company or Limited Partnership, Ownership Interest, Shares</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991" xlink:to="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestShares_38C070C8CCB7E3626A65D794D4CA3991" xlink:type="arc" />
    <link:label id="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F_terseLabel_en-US" xlink:label="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Distribution-in-kind received, shares</link:label>
    <link:label id="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F_label_en-US" xlink:label="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Distribution-In-Kind Paid by Majority Owned Subsidiary to Parent, Shares</link:label>
    <link:label id="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F_documentation_en-US" xlink:label="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Transfer of ownership of a consolidated business from a majority owned subsidiary to the parent, Distribution-In-Kind Paid, Shares</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares" xlink:label="loc_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F" xlink:to="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentShares_813A3A65776AFAFB054FD794D4CA7F2F" xlink:type="arc" />
    <link:label id="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A_terseLabel_en-US" xlink:label="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Distribution-in-kind received, value</link:label>
    <link:label id="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A_label_en-US" xlink:label="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Distribution-In-Kind Paid by a majority owned subsidiary to parent, Value</link:label>
    <link:label id="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A_documentation_en-US" xlink:label="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Transfer of ownership of a consolidated business from a majority owned subsidiary to the parent, Distribution-In-Kind Paid, Value</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue" xlink:label="loc_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A" xlink:to="lab_iep_DistributionInKindPaidByMajorityOwnedSubsidiaryToParentValue_90AD97615F4756E1AF7DD794D4CA614A" xlink:type="arc" />
    <link:label id="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_4AD14AE061F01AB6BA3ED794D4CAE647_terseLabel_en-US" xlink:label="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_4AD14AE061F01AB6BA3ED794D4CAE647" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Redemption value of limited and general partnership interest in subsidiary</link:label>
    <link:label id="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_4AD14AE061F01AB6BA3ED794D4CAE647_label_en-US" xlink:label="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_4AD14AE061F01AB6BA3ED794D4CAE647" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Redemption of equity interest of parent in majority owned subsidiary</link:label>
    <link:label id="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_4AD14AE061F01AB6BA3ED794D4CAE647_documentation_en-US" xlink:label="lab_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_4AD14AE061F01AB6BA3ED794D4CAE647" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Redemption of equity interest in majority owned subsidiary resulting from transfer of ownership in a consolidated business from the majority owned subsidiary to the parent, Distribution in kind, Value</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary" xlink:label="loc_iep_RedemptionOfEquityInterestOfParentInMajorityOwnedSubsidiary_4AD14AE061F01AB6BA3ED794D4CAE647" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesAdditionalInterestIssuedToParent_4481FCEE3D2ED5A2A101D794D4CA2CA4_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesAdditionalInterestIssuedToParent_4481FCEE3D2ED5A2A101D794D4CA2CA4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Additional Interest Issued to Parent</link:label>
    <link:label id="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesAdditionalInterestIssuedToParent_4481FCEE3D2ED5A2A101D794D4CA2CA4_label_en-US" xlink:label="lab_us-gaap_ConsolidationLessThanWhollyOwnedSubsidiaryParentOwnershipInterestChangesAdditionalInterestIssuedToParent_4481FCEE3D2ED5A2A101D794D4CA2CA4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Changes, Additional Interest Issued to Parent</link:label>
    <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_4481FCEE3D2ED5A2A101D794D4CA2CA4" xlink:type="locator" />
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    <link:label id="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_3AAD7CB4A620199AFCAFD794D4CA69CD_terseLabel_en-US" xlink:label="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_3AAD7CB4A620199AFCAFD794D4CA69CD" 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>
    <link:label id="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_3AAD7CB4A620199AFCAFD794D4CA69CD_label_en-US" xlink:label="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_3AAD7CB4A620199AFCAFD794D4CA69CD" xlink:role="http://www.xbrl.org/2003/role/label" 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>
    <link:label id="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_3AAD7CB4A620199AFCAFD794D4CA69CD_documentation_en-US" xlink:label="lab_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_3AAD7CB4A620199AFCAFD794D4CA69CD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Represents reduction of non-controlling interest due to a (noncash) issuance of additional equity interests to the parent by a subsidiary during the period, thereby effecting a change in total (consolidated) equity attributable to the parent and non-controlling interest. The additional equity interest represented by this element increases the parent's controlling interest in the subsidiary and decreases non-controlling interests.</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity" xlink:label="loc_iep_ConsolidationLessThanWhollyOwnedSubsidiaryNonControllingInterestChangesDueToAdditionalInterestsAcquiredByControllingEnity_3AAD7CB4A620199AFCAFD794D4CA69CD" xlink:type="locator" />
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    <link:label id="lab_iep_PercentageOfLoanToRelatedEntityOwned_2AD451BC3E7E95425AFAD794D4CA0C61_terseLabel_en-US" xlink:label="lab_iep_PercentageOfLoanToRelatedEntityOwned_2AD451BC3E7E95425AFAD794D4CA0C61" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of loans held by related entity</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_PercentageOfLoanToRelatedEntityOwned" xlink:label="loc_iep_PercentageOfLoanToRelatedEntityOwned_2AD451BC3E7E95425AFAD794D4CA0C61" xlink:type="locator" />
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    <link:label id="lab_iep_NnumberOfManufacturingFacilities_B3A26E85DB4B088DDF11D794D4CACE15_terseLabel_en-US" xlink:label="lab_iep_NnumberOfManufacturingFacilities_B3A26E85DB4B088DDF11D794D4CACE15" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Manufacturing facilities operated by subsidiary</link:label>
    <link:label id="lab_iep_NnumberOfManufacturingFacilities_B3A26E85DB4B088DDF11D794D4CACE15_label_en-US" xlink:label="lab_iep_NnumberOfManufacturingFacilities_B3A26E85DB4B088DDF11D794D4CACE15" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Nnumber of Manufacturing Facilities</link:label>
    <link:label id="lab_iep_NnumberOfManufacturingFacilities_B3A26E85DB4B088DDF11D794D4CACE15_documentation_en-US" xlink:label="lab_iep_NnumberOfManufacturingFacilities_B3A26E85DB4B088DDF11D794D4CACE15" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Nnumber of Manufacturing Facilities</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_NnumberOfManufacturingFacilities" xlink:label="loc_iep_NnumberOfManufacturingFacilities_B3A26E85DB4B088DDF11D794D4CACE15" xlink:type="locator" />
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    <link:label id="lab_iep_NumberOfDistributionCenters_33C88F9167FF4A54176FD794D4CADC4F_terseLabel_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_33C88F9167FF4A54176FD794D4CADC4F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Distribution centers operated by subsidiary</link:label>
    <link:label id="lab_iep_NumberOfDistributionCenters_33C88F9167FF4A54176FD794D4CADC4F_label_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_33C88F9167FF4A54176FD794D4CADC4F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Number of Distribution Centers</link:label>
    <link:label id="lab_iep_NumberOfDistributionCenters_33C88F9167FF4A54176FD794D4CADC4F_documentation_en-US" xlink:label="lab_iep_NumberOfDistributionCenters_33C88F9167FF4A54176FD794D4CADC4F" 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-20120930.xsd#iep_NumberOfDistributionCenters" xlink:label="loc_iep_NumberOfDistributionCenters_33C88F9167FF4A54176FD794D4CADC4F" xlink:type="locator" />
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    <link:label id="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145_terseLabel_en-US" xlink:label="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of net sales from customers located outside the United States</link:label>
    <link:label id="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145_label_en-US" xlink:label="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Disclosure on Geographic Areas, Revenue from External Customers Attributed to Foreign Countries, Percentage</link:label>
    <link:label id="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145_documentation_en-US" xlink:label="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Disclosure on Geographic Areas, Revenue from External Customers Attributed to Foreign Countries, Percentage</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage" xlink:label="loc_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145" xlink:to="lab_iep_DisclosureOnGeographicAreasRevenueFromExternalCustomersAttributedToForeignCountriesPercentage_EEC90F70A1169F0A6B86D794D4CA7145" xlink:type="arc" />
    <link:label id="lab_us-gaap_AdditionsToNoncurrentAssets_219EFF04751194A4CB4FD794D4CA92A7_verboseLabel_en-US" xlink:label="lab_us-gaap_AdditionsToNoncurrentAssets_219EFF04751194A4CB4FD794D4CA92A7" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Capital investment, including machinery</link:label>
    <link:label id="lab_us-gaap_AdditionsToNoncurrentAssets_219EFF04751194A4CB4FD794D4CA92A7_label_en-US" xlink:label="lab_us-gaap_AdditionsToNoncurrentAssets_219EFF04751194A4CB4FD794D4CA92A7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segment Reporting Information, Expenditures for Additions to Long-Lived Assets</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_AdditionsToNoncurrentAssets" xlink:label="loc_us-gaap_AdditionsToNoncurrentAssets_219EFF04751194A4CB4FD794D4CA92A7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AdditionsToNoncurrentAssets_219EFF04751194A4CB4FD794D4CA92A7" xlink:to="lab_us-gaap_AdditionsToNoncurrentAssets_219EFF04751194A4CB4FD794D4CA92A7" xlink:type="arc" />
    <link:label id="lab_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238_terseLabel_en-US" xlink:label="lab_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total capital investment to date on project</link:label>
    <link:label id="lab_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238_label_en-US" xlink:label="lab_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segment Reporting Information, Expenditures for Additions to Long-Lived Assets, Aggregate for Project</link:label>
    <link:label id="lab_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238_documentation_en-US" xlink:label="lab_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Segment Reporting Information, Expenditures for Additions to Long-Lived Assets, Aggregate for Project</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject" xlink:label="loc_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238" xlink:to="lab_iep_SegmentReportingInformationExpendituresForAdditionsToLongLivedAssetsAggregateForProject_9628509580DA270518A5D794D4CAE238" xlink:type="arc" />
    <link:label id="lab_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77_terseLabel_en-US" xlink:label="lab_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Anticipated additional equipment expenditures for remainder of 2012 through December 31, 2016</link:label>
    <link:label id="lab_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77_label_en-US" xlink:label="lab_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Segment Reporting Information, Additional Expenditures for Additions to Long-Lived Assets Expected Remainder of Curent Year and Next Four Years</link:label>
    <link:label id="lab_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77_documentation_en-US" xlink:label="lab_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Segment Reporting Information, Additional Expenditures for Additions to Long-Lived Assets Expected Remainder of Curent Year and Next Four Years</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears" xlink:label="loc_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77" xlink:to="lab_iep_SegmentReportingInformationAdditionalExpendituresForAdditionsToLongLivedAssetsExpectedRemainderOfCurentYearAndNextFourYears_3338A6F4FCE9869A7716D794D4CA1E77" xlink:type="arc" />
    <link:label id="lab_us-gaap_NumberOfRealEstateProperties_DD90DD0905C1D4255871D794D4CA69F5_terseLabel_en-US" xlink:label="lab_us-gaap_NumberOfRealEstateProperties_DD90DD0905C1D4255871D794D4CA69F5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of rental real estate properties</link:label>
    <link:label id="lab_us-gaap_NumberOfRealEstateProperties_DD90DD0905C1D4255871D794D4CA69F5_label_en-US" xlink:label="lab_us-gaap_NumberOfRealEstateProperties_DD90DD0905C1D4255871D794D4CA69F5" 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_DD90DD0905C1D4255871D794D4CA69F5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_NumberOfRealEstateProperties_DD90DD0905C1D4255871D794D4CA69F5" xlink:to="lab_us-gaap_NumberOfRealEstateProperties_DD90DD0905C1D4255871D794D4CA69F5" xlink:type="arc" />
    <link:label id="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF_terseLabel_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Number of Units of Residential Housing in Future Development</link:label>
    <link:label id="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF_label_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF" 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_657047CDE348835EAF45D794D4CA53EF_documentation_en-US" xlink:label="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF" 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-20120930.xsd#iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment" xlink:label="loc_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF" xlink:to="lab_iep_NumberOfUnitsOfResidentialHousingInFutureDevelopment_657047CDE348835EAF45D794D4CA53EF" xlink:type="arc" />
    <link:label id="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_AAA346F7C54CE5FACDF5D794D4CA9D5C_terseLabel_en-US" xlink:label="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_AAA346F7C54CE5FACDF5D794D4CA9D5C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pledged net investment in financing leases and net rental real estate leasted to others</link:label>
    <link:label id="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_AAA346F7C54CE5FACDF5D794D4CA9D5C_label_en-US" xlink:label="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_AAA346F7C54CE5FACDF5D794D4CA9D5C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pledged Assets, Other, Not Separately Reported on Statement of Financial Position</link:label>
    <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_AAA346F7C54CE5FACDF5D794D4CA9D5C" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_AAA346F7C54CE5FACDF5D794D4CA9D5C" xlink:to="lab_us-gaap_PledgedAssetsNotSeparatelyReportedOnStatementOfFinancialPosition_AAA346F7C54CE5FACDF5D794D4CA9D5C" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiarysSignificantCustomersPercentageOfSubsidiarysNetRevenue_2B9107DFB124BEBEC865D794D4CA693A_terseLabel_en-US" xlink:label="lab_iep_SubsidiarysSignificantCustomersPercentageOfSubsidiarysNetRevenue_2B9107DFB124BEBEC865D794D4CA693A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Percentage of subsidiary net sales attributable to top customers</link:label>
    <link:label id="lab_iep_SubsidiarysSignificantCustomersPercentageOfSubsidiarysNetRevenue_2B9107DFB124BEBEC865D794D4CA693A_label_en-US" xlink:label="lab_iep_SubsidiarysSignificantCustomersPercentageOfSubsidiarysNetRevenue_2B9107DFB124BEBEC865D794D4CA693A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary's significant customers, percentage of subsidiary's net revenue</link:label>
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_B50DB3F601187C0472D92AB33E6F69B3_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_B50DB3F601187C0472D92AB33E6F69B3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Two Years</link:label>
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_57E262036F5FDDDC92C02AB33E6F5BA7_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_57E262036F5FDDDC92C02AB33E6F5BA7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future minimum required payments, year ending December 31, 2014, Operating Leases</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_57E262036F5FDDDC92C02AB33E6F5BA7_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_57E262036F5FDDDC92C02AB33E6F5BA7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Three Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_57E262036F5FDDDC92C02AB33E6F5BA7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_57E262036F5FDDDC92C02AB33E6F5BA7" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_57E262036F5FDDDC92C02AB33E6F5BA7" xlink:type="arc" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_E9FC74EFC19C694C7D1B2AB33E6FE609_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_E9FC74EFC19C694C7D1B2AB33E6FE609" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Three Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_E9FC74EFC19C694C7D1B2AB33E6FE609" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_DB8ADE58C216F4CE13B62AB33E6F89B6_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_DB8ADE58C216F4CE13B62AB33E6F89B6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future minimum required payments, year ending December 31, 2015, Operating Leases</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_DB8ADE58C216F4CE13B62AB33E6F89B6_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_DB8ADE58C216F4CE13B62AB33E6F89B6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Four Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_DB8ADE58C216F4CE13B62AB33E6F89B6" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_D1BC1488DA4184C77CD62AB33E6FD5AF_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_D1BC1488DA4184C77CD62AB33E6FD5AF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Four Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_D1BC1488DA4184C77CD62AB33E6FD5AF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_FDF9FC6315185CE19ACE2AB33E6F646F_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_FDF9FC6315185CE19ACE2AB33E6F646F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future minimum required payments, year ending December 31, 2016, Operating Leases</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_FDF9FC6315185CE19ACE2AB33E6F646F_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_FDF9FC6315185CE19ACE2AB33E6F646F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Five Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_FDF9FC6315185CE19ACE2AB33E6F646F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_DE40308CC72E80C10E0F2AB33E6F3689_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_DE40308CC72E80C10E0F2AB33E6F3689" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due within Five Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_DE40308CC72E80C10E0F2AB33E6F3689" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_E3A40FC7A88570FA26F22AB33E6F7D98_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_E3A40FC7A88570FA26F22AB33E6F7D98" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future minimum required payments, thereafter, Operating Leases</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_E3A40FC7A88570FA26F22AB33E6F7D98_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_E3A40FC7A88570FA26F22AB33E6F7D98" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due Thereafter</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_E3A40FC7A88570FA26F22AB33E6F7D98" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_E3A40FC7A88570FA26F22AB33E6F7D98" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_E3A40FC7A88570FA26F22AB33E6F7D98" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B6C0E76C09A6C6CC866A2AB33E6FE25D_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B6C0E76C09A6C6CC866A2AB33E6FE25D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Future minimum required payments, thereafter, Unconditional Purchase Obligations</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_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_B6C0E76C09A6C6CC866A2AB33E6FE25D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_57CF906DDC1712F54F732AB33E6FB217_totalLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_57CF906DDC1712F54F732AB33E6FB217" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Future minimum required payments, Operating Leases</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_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_57CF906DDC1712F54F732AB33E6FB217" xlink:type="locator" />
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    <link:label id="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_56754304A19B98AC66832AB33E708892_terseLabel_en-US" xlink:label="lab_iep_UnrecordedUnconditionalPurchaseObligationsDueRatablyOverNineYears_56754304A19B98AC66832AB33E708892" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Unconditional purchase obligation for petroleum transportation, payable ratably over nine years</link:label>
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    <link:label id="lab_iep_IepPartiesMember_3B392EAC35F7A1C7AA04D69567B5038C_terseLabel_en-US" xlink:label="lab_iep_IepPartiesMember_3B392EAC35F7A1C7AA04D69567B5038C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">IEP Parties [Member]</link:label>
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    <link:label id="lab_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue_FBC06DB3C889FBCE533BD69567B5C630_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationStepAcquisitionEquityInterestInAcquireeFairValue_FBC06DB3C889FBCE533BD69567B5C630" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Acquisition-date fair value of equity interest in CVR held by IEP Energy immediately before the acquisition date</link:label>
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    <link:label id="lab_iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire_282A81B1EF70C4B2F645D69567B5A07B_terseLabel_en-US" xlink:label="lab_iep_BusinessAcquisitionSolicitationPeriodFromThirdPartyToAcquire_282A81B1EF70C4B2F645D69567B5A07B" 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_BusinessCombinationStepAcquisitionEquityInterestInAcquireeValuationAssumptionsContingentPotentialCashPaymentExpectedLife_AB423BF53939AAD2E95DD69567B5003D_terseLabel_en-US" xlink:label="lab_iep_BusinessCombinationStepAcquisitionEquityInterestInAcquireeValuationAssumptionsContingentPotentialCashPaymentExpectedLife_AB423BF53939AAD2E95DD69567B5003D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">CCP valuation assumption, expected life of CCP</link:label>
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    <link:label id="lab_us-gaap_FairValueInputsEarningsBeforeInterestTaxesDepreciationAndAmortizationMultiple_E3D4E022B2DD39B52741D69567B59868_terseLabel_en-US" xlink:label="lab_us-gaap_FairValueInputsEarningsBeforeInterestTaxesDepreciationAndAmortizationMultiple_E3D4E022B2DD39B52741D69567B59868" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">EBITDA multiple used to calculate fair value of non-controlling interest in CVR</link:label>
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    <link:label id="lab_iep_CvrIssuersMember_7DBB63759D54C6605391D6FA7420A4EE_documentation_en-US" xlink:label="lab_iep_CvrIssuersMember_7DBB63759D54C6605391D6FA7420A4EE" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">CRLLC and wholly owned subidiary Coffeyville Finance Inc. [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_CvrIssuersMember" xlink:label="loc_iep_CvrIssuersMember_7DBB63759D54C6605391D6FA7420A4EE" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_CvrIssuersMember_7DBB63759D54C6605391D6FA7420A4EE" xlink:to="lab_iep_CvrIssuersMember_7DBB63759D54C6605391D6FA7420A4EE" xlink:type="arc" />
    <link:label id="lab_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E_terseLabel_en-US" xlink:label="lab_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Use of proceed type [Axis]</link:label>
    <link:label id="lab_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E_label_en-US" xlink:label="lab_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Use of proceed type [Axis]</link:label>
    <link:label id="lab_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E_documentation_en-US" xlink:label="lab_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Use of proceed type [Axis]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_UseOfProceedTypeAxis" xlink:label="loc_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E" xlink:to="lab_iep_UseOfProceedTypeAxis_D5E78787AFB437722BC6D6FA7420284E" xlink:type="arc" />
    <link:label id="lab_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54_terseLabel_en-US" xlink:label="lab_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Use of proceed type [Domain]</link:label>
    <link:label id="lab_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54_label_en-US" xlink:label="lab_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Use of proceed type [Domain]</link:label>
    <link:label id="lab_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54_documentation_en-US" xlink:label="lab_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">[Domain] for Use of proceed type [Axis]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_UseOfProceedTypeDomain" xlink:label="loc_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54" xlink:to="lab_iep_UseOfProceedTypeDomain_DE694A15A59E26116B46D6FA74206B54" xlink:type="arc" />
    <link:label id="lab_us-gaap_RepaymentOfDebtMember_4E0A7CC4C1D7BB5BDCACD6FA7420C63D_terseLabel_en-US" xlink:label="lab_us-gaap_RepaymentOfDebtMember_4E0A7CC4C1D7BB5BDCACD6FA7420C63D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Repayment of Debt [Member]</link:label>
    <link:label id="lab_us-gaap_RepaymentOfDebtMember_4E0A7CC4C1D7BB5BDCACD6FA7420C63D_label_en-US" xlink:label="lab_us-gaap_RepaymentOfDebtMember_4E0A7CC4C1D7BB5BDCACD6FA7420C63D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Repayment of Debt [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RepaymentOfDebtMember" xlink:label="loc_us-gaap_RepaymentOfDebtMember_4E0A7CC4C1D7BB5BDCACD6FA7420C63D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RepaymentOfDebtMember_4E0A7CC4C1D7BB5BDCACD6FA7420C63D" xlink:to="lab_us-gaap_RepaymentOfDebtMember_4E0A7CC4C1D7BB5BDCACD6FA7420C63D" xlink:type="arc" />
    <link:label id="lab_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726_terseLabel_en-US" xlink:label="lab_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payment of accrued interest [Member]</link:label>
    <link:label id="lab_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726_label_en-US" xlink:label="lab_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payment of accrued interest [Member]</link:label>
    <link:label id="lab_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726_documentation_en-US" xlink:label="lab_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Payment of accrued interest [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_PaymentOfAccruedInterestMember" xlink:label="loc_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726" xlink:to="lab_iep_PaymentOfAccruedInterestMember_5CECEEA217C4B68ECA53D6FA74203726" xlink:type="arc" />
    <link:label id="lab_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B_terseLabel_en-US" xlink:label="lab_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payment of premium [Member]</link:label>
    <link:label id="lab_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B_label_en-US" xlink:label="lab_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payment of premium [Member]</link:label>
    <link:label id="lab_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B_documentation_en-US" xlink:label="lab_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Payment of premium [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_PaymentOfPremiumMember" xlink:label="loc_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B" xlink:to="lab_iep_PaymentOfPremiumMember_EC0EB4B287B201E59E0BD6FA7420AD9B" xlink:type="arc" />
    <link:label id="lab_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14_terseLabel_en-US" xlink:label="lab_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">repyament of additional debt [Member]</link:label>
    <link:label id="lab_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14_label_en-US" xlink:label="lab_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">repyament of additional debt [Member]</link:label>
    <link:label id="lab_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14_documentation_en-US" xlink:label="lab_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">repyament of additional debt [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_RepyamentOfAdditionalDebtMember" xlink:label="loc_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14" xlink:to="lab_iep_RepyamentOfAdditionalDebtMember_A37BBA213F589C680831D70F4C8CEA14" xlink:type="arc" />
    <link:label id="lab_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69_terseLabel_en-US" xlink:label="lab_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
    <link:label id="lab_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69_label_en-US" xlink:label="lab_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
    <link:label id="lab_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69_documentation_en-US" xlink:label="lab_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2022 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_A2022NotesMember" xlink:label="loc_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69" xlink:to="lab_iep_A2022NotesMember_7EB6E38C39BCCDD5E021D6FA74204A69" xlink:type="arc" />
    <link:label id="lab_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6_terseLabel_en-US" xlink:label="lab_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property location [Axis]</link:label>
    <link:label id="lab_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6_label_en-US" xlink:label="lab_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property location [Axis]</link:label>
    <link:label id="lab_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6_documentation_en-US" xlink:label="lab_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Property location [Axis]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_PropertyLocationAxis" xlink:label="loc_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6" xlink:to="lab_iep_PropertyLocationAxis_2EEC61F72022686F15C3D6FA74201CB6" xlink:type="arc" />
    <link:label id="lab_iep_TenderOfferForSharesOfOshkoshMemberMember_D8506B3D769B2DB299B2D6FA7420502A_terseLabel_en-US" xlink:label="lab_iep_TenderOfferForSharesOfOshkoshMemberMember_D8506B3D769B2DB299B2D6FA7420502A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tender Offer for shares of Netflix [Member]</link:label>
    <link:label id="lab_iep_TenderOfferForSharesOfOshkoshMemberMember_D8506B3D769B2DB299B2D6FA7420502A_label_en-US" xlink:label="lab_iep_TenderOfferForSharesOfOshkoshMemberMember_D8506B3D769B2DB299B2D6FA7420502A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Tender Offer for shares of Oshkosh [Member] [Member]</link:label>
    <link:label id="lab_iep_TenderOfferForSharesOfOshkoshMemberMember_D8506B3D769B2DB299B2D6FA7420502A_documentation_en-US" xlink:label="lab_iep_TenderOfferForSharesOfOshkoshMemberMember_D8506B3D769B2DB299B2D6FA7420502A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Tender Offer for shares of Oshkosh [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_TenderOfferForSharesOfOshkoshMemberMember" xlink:label="loc_iep_TenderOfferForSharesOfOshkoshMemberMember_D8506B3D769B2DB299B2D6FA7420502A" xlink:type="locator" />
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    <link:label id="lab_iep_ExpectedFutureCostOfPlannedMaintenance_29A3F35B1A730480E0B4D6FA7420E19B_terseLabel_en-US" xlink:label="lab_iep_ExpectedFutureCostOfPlannedMaintenance_29A3F35B1A730480E0B4D6FA7420E19B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expected future cost of planned maintenance</link:label>
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    <link:label id="lab_iep_ExpectedFutureCostOfPlannedMaintenance_29A3F35B1A730480E0B4D6FA7420E19B_documentation_en-US" xlink:label="lab_iep_ExpectedFutureCostOfPlannedMaintenance_29A3F35B1A730480E0B4D6FA7420E19B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expected future costs of keeping the property in good condition but that do not appreciably prolong the life or increase the value of the property.</link:label>
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    <link:label id="lab_iep_TenderOfferPerSharePrice_6115A7A3B338C31BFD1DD6FA7420F229_terseLabel_en-US" xlink:label="lab_iep_TenderOfferPerSharePrice_6115A7A3B338C31BFD1DD6FA7420F229" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Tender offer, per share price</link:label>
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    <link:label id="lab_iep_UseOfPortionOfDebtProceeds_940C6328916DB934A9C5D6FA74205757_terseLabel_en-US" xlink:label="lab_iep_UseOfPortionOfDebtProceeds_940C6328916DB934A9C5D6FA74205757" xlink:role="http://www.xbrl.org/2003/role/terseLabel" 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_ConsolidationVariableInterestEntityPolicy_063B4273FC84AECFEF86D7A831B44FB0_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_063B4273FC84AECFEF86D7A831B44FB0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Variable Interest Entities Policy</link:label>
    <link:label id="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_063B4273FC84AECFEF86D7A831B44FB0_label_en-US" xlink:label="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_063B4273FC84AECFEF86D7A831B44FB0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidation, Variable Interest Entity, Policy [Policy Text Block]</link:label>
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    <link:label id="lab_us-gaap_InventoryPolicyTextBlock_1C0BBF2970081D216D01D7A831B4CC3D_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryPolicyTextBlock_1C0BBF2970081D216D01D7A831B4CC3D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Inventory, Policy</link:label>
    <link:label id="lab_us-gaap_InventoryPolicyTextBlock_1C0BBF2970081D216D01D7A831B4CC3D_label_en-US" xlink:label="lab_us-gaap_InventoryPolicyTextBlock_1C0BBF2970081D216D01D7A831B4CC3D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Inventory, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="loc_us-gaap_InventoryPolicyTextBlock_1C0BBF2970081D216D01D7A831B4CC3D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_67054CFE4DB5D8A521A2D7A831B4BEC9_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_67054CFE4DB5D8A521A2D7A831B4BEC9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Planned Major Maintenance Activities, Policy</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_67054CFE4DB5D8A521A2D7A831B4BEC9_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_67054CFE4DB5D8A521A2D7A831B4BEC9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Planned Major Maintenance Activities, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_67054CFE4DB5D8A521A2D7A831B4BEC9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_67054CFE4DB5D8A521A2D7A831B4BEC9" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentPlannedMajorMaintenanceActivitiesPolicy_67054CFE4DB5D8A521A2D7A831B4BEC9" xlink:type="arc" />
    <link:label id="lab_us-gaap_RevenueRecognitionPolicyTextBlock_45C263D0552F5A36C009D7A831B487F8_terseLabel_en-US" xlink:label="lab_us-gaap_RevenueRecognitionPolicyTextBlock_45C263D0552F5A36C009D7A831B487F8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revenue Recognition, Policy</link:label>
    <link:label id="lab_us-gaap_RevenueRecognitionPolicyTextBlock_45C263D0552F5A36C009D7A831B487F8_label_en-US" xlink:label="lab_us-gaap_RevenueRecognitionPolicyTextBlock_45C263D0552F5A36C009D7A831B487F8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Revenue Recognition, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaap_RevenueRecognitionPolicyTextBlock_45C263D0552F5A36C009D7A831B487F8" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ShippingAndHandlingCostPolicyTextBlock_1AF2539041B75725B430D7A831B475F6_terseLabel_en-US" xlink:label="lab_us-gaap_ShippingAndHandlingCostPolicyTextBlock_1AF2539041B75725B430D7A831B475F6" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Shipping and Handling Cost, Policy</link:label>
    <link:label id="lab_us-gaap_ShippingAndHandlingCostPolicyTextBlock_1AF2539041B75725B430D7A831B475F6_label_en-US" xlink:label="lab_us-gaap_ShippingAndHandlingCostPolicyTextBlock_1AF2539041B75725B430D7A831B475F6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Shipping and Handling Cost, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ShippingAndHandlingCostPolicyTextBlock" xlink:label="loc_us-gaap_ShippingAndHandlingCostPolicyTextBlock_1AF2539041B75725B430D7A831B475F6" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SecuredDebtMember_C9D2B813CF37FCF6FD61D293B28A6562_terseLabel_en-US" xlink:label="lab_us-gaap_SecuredDebtMember_C9D2B813CF37FCF6FD61D293B28A6562" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Secured Debt [Member]</link:label>
    <link:label id="lab_us-gaap_SecuredDebtMember_C9D2B813CF37FCF6FD61D293B28A6562_label_en-US" xlink:label="lab_us-gaap_SecuredDebtMember_C9D2B813CF37FCF6FD61D293B28A6562" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Secured Debt [Member]</link:label>
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    <link:label id="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_961D7AE87656849F3D05D293B28AC8F9_verboseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_961D7AE87656849F3D05D293B28AC8F9" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Senior credit facility</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity_961D7AE87656849F3D05D293B28AC8F9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_A9202662226251FC5079D293B28AA759_label_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_A9202662226251FC5079D293B28AA759" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Current Borrowing Capacity</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity" xlink:label="loc_us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity_A9202662226251FC5079D293B28AA759" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentBasisSpreadForCalculatingBaseRate_0CC18CAFEEEECEE13508D293B28AC7DA_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentBasisSpreadForCalculatingBaseRate_0CC18CAFEEEECEE13508D293B28AC7DA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Basis spread on prime rate for calculating base rate</link:label>
    <link:label id="lab_iep_DebtInstrumentBasisSpreadForCalculatingBaseRate_0CC18CAFEEEECEE13508D293B28AC7DA_label_en-US" xlink:label="lab_iep_DebtInstrumentBasisSpreadForCalculatingBaseRate_0CC18CAFEEEECEE13508D293B28AC7DA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Basis Spread for Calculating Base Rate</link:label>
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    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentBasisSpreadForCalculatingBaseRate" xlink:label="loc_iep_DebtInstrumentBasisSpreadForCalculatingBaseRate_0CC18CAFEEEECEE13508D293B28AC7DA" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_DB259171BB1D4C399204D293B28AEBBD_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_DB259171BB1D4C399204D293B28AEBBD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Revolving credit facility unused line fee</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_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage" xlink:label="loc_us-gaap_LineOfCreditFacilityUnusedCapacityCommitmentFeePercentage_DB259171BB1D4C399204D293B28AEBBD" xlink:type="locator" />
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    <link:label id="lab_iep_BaseRateScenarioTwoMember_35FA661A0BF84E9DED872AB33DFCC395_terseLabel_en-US" xlink:label="lab_iep_BaseRateScenarioTwoMember_35FA661A0BF84E9DED872AB33DFCC395" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Base Rate, Scenario Two [Member]</link:label>
    <link:label id="lab_iep_BaseRateScenarioTwoMember_35FA661A0BF84E9DED872AB33DFCC395_label_en-US" xlink:label="lab_iep_BaseRateScenarioTwoMember_35FA661A0BF84E9DED872AB33DFCC395" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Base Rate, Scenario Two [Member]</link:label>
    <link:label id="lab_iep_BaseRateScenarioTwoMember_35FA661A0BF84E9DED872AB33DFCC395_documentation_en-US" xlink:label="lab_iep_BaseRateScenarioTwoMember_35FA661A0BF84E9DED872AB33DFCC395" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Base Rate, Scenario Two [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_BaseRateScenarioTwoMember" xlink:label="loc_iep_BaseRateScenarioTwoMember_35FA661A0BF84E9DED872AB33DFCC395" xlink:type="locator" />
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    <link:label id="lab_iep_BaseRateScenarioThreeMember_58A6D23E160F45F7F38C2AB33DFC5C85_terseLabel_en-US" xlink:label="lab_iep_BaseRateScenarioThreeMember_58A6D23E160F45F7F38C2AB33DFC5C85" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Base Rate, Scenario Three [Member]</link:label>
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    <link:label id="lab_iep_BaseRateScenarioThreeMember_58A6D23E160F45F7F38C2AB33DFC5C85_documentation_en-US" xlink:label="lab_iep_BaseRateScenarioThreeMember_58A6D23E160F45F7F38C2AB33DFC5C85" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Base Rate, Scenario Three [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_BaseRateScenarioThreeMember" xlink:label="loc_iep_BaseRateScenarioThreeMember_58A6D23E160F45F7F38C2AB33DFC5C85" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LineOfCreditMember_4E4EB501A58EA2EE73002AB33DFD6D0F_terseLabel_en-US" xlink:label="lab_us-gaap_LineOfCreditMember_4E4EB501A58EA2EE73002AB33DFD6D0F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Line of Credit [Member]</link:label>
    <link:label id="lab_us-gaap_LineOfCreditMember_4E4EB501A58EA2EE73002AB33DFD6D0F_label_en-US" xlink:label="lab_us-gaap_LineOfCreditMember_4E4EB501A58EA2EE73002AB33DFD6D0F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LineOfCreditMember" xlink:label="loc_us-gaap_LineOfCreditMember_4E4EB501A58EA2EE73002AB33DFD6D0F" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentIssueDiscountPercentage_914ED376F97A5598513E2AB33DFD8A1B_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentIssueDiscountPercentage_914ED376F97A5598513E2AB33DFD8A1B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, issue discount percentage</link:label>
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    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentIssueDiscountPercentage" xlink:label="loc_iep_DebtInstrumentIssueDiscountPercentage_914ED376F97A5598513E2AB33DFD8A1B" xlink:type="locator" />
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    <link:label id="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_806CC52C15E129011DB52AB33DFD78FD_terseLabel_en-US" xlink:label="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_806CC52C15E129011DB52AB33DFD78FD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Letter of credit facility, maximum aggregate amount</link:label>
    <link:label id="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_806CC52C15E129011DB52AB33DFD78FD_label_en-US" xlink:label="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_806CC52C15E129011DB52AB33DFD78FD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Letter of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:label id="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_806CC52C15E129011DB52AB33DFD78FD_documentation_en-US" xlink:label="lab_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_806CC52C15E129011DB52AB33DFD78FD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Letter of Credit Facility, Maximum Borrowing Capacity</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_LetterOfCreditFacilityMaximumBorrowingCapacity" xlink:label="loc_iep_LetterOfCreditFacilityMaximumBorrowingCapacity_806CC52C15E129011DB52AB33DFD78FD" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D03565F24D4A3F50D5C92AB33DFD19D7_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D03565F24D4A3F50D5C92AB33DFD19D7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, quarterly required principal payments, percentage of original principal amount</link:label>
    <link:label id="lab_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D03565F24D4A3F50D5C92AB33DFD19D7_label_en-US" xlink:label="lab_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D03565F24D4A3F50D5C92AB33DFD19D7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Periodic Payment, Percentage of Original Principal Amount</link:label>
    <link:label id="lab_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D03565F24D4A3F50D5C92AB33DFD19D7_documentation_en-US" xlink:label="lab_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D03565F24D4A3F50D5C92AB33DFD19D7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Periodic Payment, Percentage of Original Principal Amount</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount" xlink:label="loc_iep_DebtInstrumentPeriodicPaymentPercentageOfOriginalPrincipalAmount_D03565F24D4A3F50D5C92AB33DFD19D7" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentAdjustedLiborBaseRate_4099BB243EDB61A046362AB33DFDBE88_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentAdjustedLiborBaseRate_4099BB243EDB61A046362AB33DFDBE88" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, adjusted LIBOR, base rate</link:label>
    <link:label id="lab_iep_DebtInstrumentAdjustedLiborBaseRate_4099BB243EDB61A046362AB33DFDBE88_label_en-US" xlink:label="lab_iep_DebtInstrumentAdjustedLiborBaseRate_4099BB243EDB61A046362AB33DFDBE88" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Adjusted LIBOR, Base Rate</link:label>
    <link:label id="lab_iep_DebtInstrumentAdjustedLiborBaseRate_4099BB243EDB61A046362AB33DFDBE88_documentation_en-US" xlink:label="lab_iep_DebtInstrumentAdjustedLiborBaseRate_4099BB243EDB61A046362AB33DFDBE88" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Adjusted LIBOR, Base Rate</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentAdjustedLiborBaseRate" xlink:label="loc_iep_DebtInstrumentAdjustedLiborBaseRate_4099BB243EDB61A046362AB33DFDBE88" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentInterestRateFloor_EA979E6A9DBAF3CAD6912AB33DFD6A78_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateFloor_EA979E6A9DBAF3CAD6912AB33DFD6A78" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate Floor</link:label>
    <link:label id="lab_iep_DebtInstrumentInterestRateFloor_EA979E6A9DBAF3CAD6912AB33DFD6A78_label_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateFloor_EA979E6A9DBAF3CAD6912AB33DFD6A78" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate Floor</link:label>
    <link:label id="lab_iep_DebtInstrumentInterestRateFloor_EA979E6A9DBAF3CAD6912AB33DFD6A78_documentation_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateFloor_EA979E6A9DBAF3CAD6912AB33DFD6A78" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate Floor</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentInterestRateFloor" xlink:label="loc_iep_DebtInstrumentInterestRateFloor_EA979E6A9DBAF3CAD6912AB33DFD6A78" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentBasisSpreadForCalculatingBaseRate_1DBCC71321F5820A61F52AB33DFD2E8B_verboseLabel_en-US" xlink:label="lab_iep_DebtInstrumentBasisSpreadForCalculatingBaseRate_1DBCC71321F5820A61F52AB33DFD2E8B" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, basis spread for calculating alternate base rate</link:label>
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    <link:label id="lab_iep_DebtInstrumentBaseRate_D123C5C3E7F2FDFC658C2AB33DFD70B8_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentBaseRate_D123C5C3E7F2FDFC658C2AB33DFD70B8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, base rate</link:label>
    <link:label id="lab_iep_DebtInstrumentBaseRate_D123C5C3E7F2FDFC658C2AB33DFD70B8_label_en-US" xlink:label="lab_iep_DebtInstrumentBaseRate_D123C5C3E7F2FDFC658C2AB33DFD70B8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Base Rate</link:label>
    <link:label id="lab_iep_DebtInstrumentBaseRate_D123C5C3E7F2FDFC658C2AB33DFD70B8_documentation_en-US" xlink:label="lab_iep_DebtInstrumentBaseRate_D123C5C3E7F2FDFC658C2AB33DFD70B8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Base Rate</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentBaseRate" xlink:label="loc_iep_DebtInstrumentBaseRate_D123C5C3E7F2FDFC658C2AB33DFD70B8" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_292D19FA78EA5DF3BBA92AB33DFD2E68_verboseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtPercentageBearingVariableInterestRate_292D19FA78EA5DF3BBA92AB33DFD2E68" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, variable interest rate</link:label>
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    <link:label id="lab_iep_DebtInstrumentDefaultIncreaseInInterestRate_C5A70E8BE424C41442AF2AB33DFE7ECF_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentDefaultIncreaseInInterestRate_C5A70E8BE424C41442AF2AB33DFE7ECF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term loan facility, default rate</link:label>
    <link:label id="lab_iep_DebtInstrumentDefaultIncreaseInInterestRate_C5A70E8BE424C41442AF2AB33DFE7ECF_label_en-US" xlink:label="lab_iep_DebtInstrumentDefaultIncreaseInInterestRate_C5A70E8BE424C41442AF2AB33DFE7ECF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Default, Increase in Interest Rate</link:label>
    <link:label id="lab_iep_DebtInstrumentDefaultIncreaseInInterestRate_C5A70E8BE424C41442AF2AB33DFE7ECF_documentation_en-US" xlink:label="lab_iep_DebtInstrumentDefaultIncreaseInInterestRate_C5A70E8BE424C41442AF2AB33DFE7ECF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Default, Increase in Interest Rate</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentDefaultIncreaseInInterestRate" xlink:label="loc_iep_DebtInstrumentDefaultIncreaseInInterestRate_C5A70E8BE424C41442AF2AB33DFE7ECF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_CABFBF61CB5EB20AB65F2AB33DFE42C8_terseLabel_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_CABFBF61CB5EB20AB65F2AB33DFE42C8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate at Period End</link:label>
    <link:label id="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_CABFBF61CB5EB20AB65F2AB33DFE42C8_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_CABFBF61CB5EB20AB65F2AB33DFE42C8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Interest Rate at Period End</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_DebtInstrumentInterestRateAtPeriodEnd" xlink:label="loc_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_CABFBF61CB5EB20AB65F2AB33DFE42C8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_CABFBF61CB5EB20AB65F2AB33DFE42C8" xlink:to="lab_us-gaap_DebtInstrumentInterestRateAtPeriodEnd_CABFBF61CB5EB20AB65F2AB33DFE42C8" xlink:type="arc" />
    <link:label id="lab_us-gaap_ExtinguishmentOfDebtAmount_E1732C83DEEF3D89EDB72AB33DFEB600_terseLabel_en-US" xlink:label="lab_us-gaap_ExtinguishmentOfDebtAmount_E1732C83DEEF3D89EDB72AB33DFEB600" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amount of Exit Facility repaid by proceeds of New Term Loan Facility</link:label>
    <link:label id="lab_us-gaap_ExtinguishmentOfDebtAmount_E1732C83DEEF3D89EDB72AB33DFEB600_label_en-US" xlink:label="lab_us-gaap_ExtinguishmentOfDebtAmount_E1732C83DEEF3D89EDB72AB33DFEB600" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Extinguishment of Debt, Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_ExtinguishmentOfDebtAmount" xlink:label="loc_us-gaap_ExtinguishmentOfDebtAmount_E1732C83DEEF3D89EDB72AB33DFEB600" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentAmountEliminatedThroughConsolidation_F7DD9B60F6FDCEED31D62AB33DFEBF09_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentAmountEliminatedThroughConsolidation_F7DD9B60F6FDCEED31D62AB33DFEBF09" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Amount of Exit Facility eliminated through consolidation</link:label>
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    <link:label id="lab_iep_DebtInstrumentAmountEliminatedThroughConsolidation_F7DD9B60F6FDCEED31D62AB33DFEBF09_documentation_en-US" xlink:label="lab_iep_DebtInstrumentAmountEliminatedThroughConsolidation_F7DD9B60F6FDCEED31D62AB33DFEBF09" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Amount Eliminated Through Consolidation</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentAmountEliminatedThroughConsolidation" xlink:label="loc_iep_DebtInstrumentAmountEliminatedThroughConsolidation_F7DD9B60F6FDCEED31D62AB33DFEBF09" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GainsLossesOnExtinguishmentOfDebt_9165CB4E8DA72B97DEA92AB33DFEDDA5_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GainsLossesOnExtinguishmentOfDebt_9165CB4E8DA72B97DEA92AB33DFEDDA5" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Loss on extinguishment of debt</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_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_9165CB4E8DA72B97DEA92AB33DFEDDA5" xlink:type="locator" />
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    <link:label id="lab_iep_DebtExtinguishmentCosts_08294B530C1F2D7935112AB33DFEE390_terseLabel_en-US" xlink:label="lab_iep_DebtExtinguishmentCosts_08294B530C1F2D7935112AB33DFEE390" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Prepayment penalty</link:label>
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    <link:label id="lab_iep_DebtExtinguishmentCosts_08294B530C1F2D7935112AB33DFEE390_documentation_en-US" xlink:label="lab_iep_DebtExtinguishmentCosts_08294B530C1F2D7935112AB33DFEE390" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Extinguishment Costs</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtExtinguishmentCosts" xlink:label="loc_iep_DebtExtinguishmentCosts_08294B530C1F2D7935112AB33DFEE390" xlink:type="locator" />
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    <link:label id="lab_us-gaap_WriteOffOfDeferredDebtIssuanceCost_15C83EBD0E29417D9FD12AB33DFE1B6C_terseLabel_en-US" xlink:label="lab_us-gaap_WriteOffOfDeferredDebtIssuanceCost_15C83EBD0E29417D9FD12AB33DFE1B6C" 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>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_WriteOffOfDeferredDebtIssuanceCost" xlink:label="loc_us-gaap_WriteOffOfDeferredDebtIssuanceCost_15C83EBD0E29417D9FD12AB33DFE1B6C" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_3547FDF58DFC2E289DFB2AB33DFEC133_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_3547FDF58DFC2E289DFB2AB33DFEC133" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Potential increase in New Term Loan Facility</link:label>
    <link:label id="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_3547FDF58DFC2E289DFB2AB33DFEC133_label_en-US" xlink:label="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_3547FDF58DFC2E289DFB2AB33DFEC133" 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>
    <link:label id="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_3547FDF58DFC2E289DFB2AB33DFEC133_documentation_en-US" xlink:label="lab_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_3547FDF58DFC2E289DFB2AB33DFEC133" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Debt Instrument, Potential Increase in Face Amount if Covenants Met</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet" xlink:label="loc_iep_DebtInstrumentPotentialIncreaseInFaceAmountIfCovenantsMet_3547FDF58DFC2E289DFB2AB33DFEC133" xlink:type="locator" />
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    <link:label id="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_3EED64449DA8D4989F522AB33DFEFB6B_terseLabel_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_3EED64449DA8D4989F522AB33DFEFB6B" 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_3EED64449DA8D4989F522AB33DFEFB6B_label_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_3EED64449DA8D4989F522AB33DFEFB6B" 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>
    <link:label id="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_3EED64449DA8D4989F522AB33DFEFB6B_documentation_en-US" xlink:label="lab_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_3EED64449DA8D4989F522AB33DFEFB6B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Letters of Credit, Cash Collateral Requirement, Percentage of Face Amount</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount" xlink:label="loc_iep_LettersOfCreditCashCollateralRequirementPercentageOfFaceAmount_3EED64449DA8D4989F522AB33DFEFB6B" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_D3EBBBE11C0318947DD22AB33DFE9147_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_D3EBBBE11C0318947DD22AB33DFE9147" 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_D3EBBBE11C0318947DD22AB33DFE9147_label_en-US" xlink:label="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_D3EBBBE11C0318947DD22AB33DFE9147" 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_D3EBBBE11C0318947DD22AB33DFE9147_documentation_en-US" xlink:label="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_D3EBBBE11C0318947DD22AB33DFE9147" 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-20120930.xsd#iep_DebtInstrumentCovenantPrepaymentPenaltyPercent" xlink:label="loc_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_D3EBBBE11C0318947DD22AB33DFE9147" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_D3EBBBE11C0318947DD22AB33DFE9147" xlink:to="lab_iep_DebtInstrumentCovenantPrepaymentPenaltyPercent_D3EBBBE11C0318947DD22AB33DFE9147" xlink:type="arc" />
    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_650AF7710CA4851D349C2AB33DFE0B27_terseLabel_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_650AF7710CA4851D349C2AB33DFE0B27" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">First lien net leverage ratio</link:label>
    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_650AF7710CA4851D349C2AB33DFE0B27_label_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_650AF7710CA4851D349C2AB33DFE0B27" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">First Lien Ratio of indebtedness to Net Capital</link:label>
    <link:label id="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_650AF7710CA4851D349C2AB33DFE0B27_documentation_en-US" xlink:label="lab_iep_FirstLienRatioOfIndebtednessToNetCapital_650AF7710CA4851D349C2AB33DFE0B27" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">First Lien Ratio of indebtedness to Net Capital</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_FirstLienRatioOfIndebtednessToNetCapital" xlink:label="loc_iep_FirstLienRatioOfIndebtednessToNetCapital_650AF7710CA4851D349C2AB33DFE0B27" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RatioOfIndebtednessToNetCapital1_ABC0586CD51869B93B3B2AB33DFE8D21_terseLabel_en-US" xlink:label="lab_us-gaap_RatioOfIndebtednessToNetCapital1_ABC0586CD51869B93B3B2AB33DFE8D21" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Total net leverage ratio</link:label>
    <link:label id="lab_us-gaap_RatioOfIndebtednessToNetCapital1_ABC0586CD51869B93B3B2AB33DFE8D21_label_en-US" xlink:label="lab_us-gaap_RatioOfIndebtednessToNetCapital1_ABC0586CD51869B93B3B2AB33DFE8D21" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Ratio of Indebtedness to Net Capital</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RatioOfIndebtednessToNetCapital1" xlink:label="loc_us-gaap_RatioOfIndebtednessToNetCapital1_ABC0586CD51869B93B3B2AB33DFE8D21" xlink:type="locator" />
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    <link:label id="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_E80C4F28E6ECC2BE43DC2AB33DFE04C1_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_E80C4F28E6ECC2BE43DC2AB33DFE04C1" 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_E80C4F28E6ECC2BE43DC2AB33DFE04C1_label_en-US" xlink:label="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_E80C4F28E6ECC2BE43DC2AB33DFE04C1" 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_E80C4F28E6ECC2BE43DC2AB33DFE04C1_documentation_en-US" xlink:label="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_E80C4F28E6ECC2BE43DC2AB33DFE04C1" 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-20120930.xsd#iep_DebtInstrumentOwnershipPercentageHeldByAffiliate" xlink:label="loc_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_E80C4F28E6ECC2BE43DC2AB33DFE04C1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_E80C4F28E6ECC2BE43DC2AB33DFE04C1" xlink:to="lab_iep_DebtInstrumentOwnershipPercentageHeldByAffiliate_E80C4F28E6ECC2BE43DC2AB33DFE04C1" xlink:type="arc" />
    <link:label id="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_EE372D71926BF5245AB72AB33DFE87D5_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_EE372D71926BF5245AB72AB33DFE87D5" 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_EE372D71926BF5245AB72AB33DFE87D5_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_EE372D71926BF5245AB72AB33DFE87D5" 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_EE372D71926BF5245AB72AB33DFE87D5_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_EE372D71926BF5245AB72AB33DFE87D5" 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-20120930.xsd#iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage" xlink:label="loc_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_EE372D71926BF5245AB72AB33DFE87D5" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_EE372D71926BF5245AB72AB33DFE87D5" xlink:to="lab_iep_LineOfCreditFacilityObligationOfAffiliateToFundBorrowingsPercentage_EE372D71926BF5245AB72AB33DFE87D5" xlink:type="arc" />
    <link:label id="lab_iep_DebtInstrumentInterestRateDefaultPercentage_FBBDDC56F7E8B7C0FFF92AB33DFE9C8E_terseLabel_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateDefaultPercentage_FBBDDC56F7E8B7C0FFF92AB33DFE9C8E" 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_FBBDDC56F7E8B7C0FFF92AB33DFE9C8E_label_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateDefaultPercentage_FBBDDC56F7E8B7C0FFF92AB33DFE9C8E" 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_FBBDDC56F7E8B7C0FFF92AB33DFE9C8E_documentation_en-US" xlink:label="lab_iep_DebtInstrumentInterestRateDefaultPercentage_FBBDDC56F7E8B7C0FFF92AB33DFE9C8E" 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-20120930.xsd#iep_DebtInstrumentInterestRateDefaultPercentage" xlink:label="loc_iep_DebtInstrumentInterestRateDefaultPercentage_FBBDDC56F7E8B7C0FFF92AB33DFE9C8E" xlink:type="locator" />
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    <link:label id="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_DD932374019DBB5616B92AB33DFE1BEA_terseLabel_en-US" xlink:label="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_DD932374019DBB5616B92AB33DFE1BEA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Administrative fee amount, Exit Facility</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_DD932374019DBB5616B92AB33DFE1BEA_label_en-US" xlink:label="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_DD932374019DBB5616B92AB33DFE1BEA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Administrative Fee Amount</link:label>
    <link:label id="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_DD932374019DBB5616B92AB33DFE1BEA_documentation_en-US" xlink:label="lab_iep_LineOfCreditFacilityAdministrativeFeeAmount_DD932374019DBB5616B92AB33DFE1BEA" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Line of Credit Facility, Administrative Fee Amount</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_LineOfCreditFacilityAdministrativeFeeAmount" xlink:label="loc_iep_LineOfCreditFacilityAdministrativeFeeAmount_DD932374019DBB5616B92AB33DFE1BEA" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RevolvingCreditFacilityMember_BE4FAD8D73DCB44CEE6B2AB33E344A3F_verboseLabel_en-US" xlink:label="lab_us-gaap_RevolvingCreditFacilityMember_BE4FAD8D73DCB44CEE6B2AB33E344A3F" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Other [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RevolvingCreditFacilityMember" xlink:label="loc_us-gaap_RevolvingCreditFacilityMember_BE4FAD8D73DCB44CEE6B2AB33E344A3F" xlink:type="locator" />
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    <link:label id="lab_iep_DebtFacilityMember_E711E661149E57A204BB2AB33E34D2A9_verboseLabel_en-US" xlink:label="lab_iep_DebtFacilityMember_E711E661149E57A204BB2AB33E34D2A9" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Debt facilities [Member]</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DebtFacilityMember" xlink:label="loc_iep_DebtFacilityMember_E711E661149E57A204BB2AB33E34D2A9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SecuredDebtMember_A9661B522513ABF0EF362AB33E34DAB7_verboseLabel_en-US" xlink:label="lab_us-gaap_SecuredDebtMember_A9661B522513ABF0EF362AB33E34DAB7" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Secured credit facilities [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_SecuredDebtMember" xlink:label="loc_us-gaap_SecuredDebtMember_A9661B522513ABF0EF362AB33E34DAB7" xlink:type="locator" />
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    <link:label id="lab_us-gaap_MortgagesMember_BD54A60C6668CCE506612AB33E34D23E_verboseLabel_en-US" xlink:label="lab_us-gaap_MortgagesMember_BD54A60C6668CCE506612AB33E34D23E" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Mortgages payable [Member]</link:label>
    <link:label id="lab_us-gaap_MortgagesMember_BD54A60C6668CCE506612AB33E34D23E_label_en-US" xlink:label="lab_us-gaap_MortgagesMember_BD54A60C6668CCE506612AB33E34D23E" xlink:role="http://www.xbrl.org/2003/role/label" 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_BD54A60C6668CCE506612AB33E34D23E" xlink:type="locator" />
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    <link:loc xlink:href="iep-20120930.xsd#iep_InvestmentRelatedExpenseReimbursementMember" xlink:label="loc_iep_InvestmentRelatedExpenseReimbursementMember_5D94276C1BC639C329807A16BD400792" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentRelatedExpenseReimbursementMember_5D94276C1BC639C329807A16BD400792" xlink:to="lab_iep_InvestmentRelatedExpenseReimbursementMember_5D94276C1BC639C329807A16BD400792" xlink:type="arc" />
    <link:label id="lab_iep_RailcarServicesMember_D153B0F924A8B21BEDB47A16BD4157AF_terseLabel_en-US" xlink:label="lab_iep_RailcarServicesMember_D153B0F924A8B21BEDB47A16BD4157AF" 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_D153B0F924A8B21BEDB47A16BD4157AF_label_en-US" xlink:label="lab_iep_RailcarServicesMember_D153B0F924A8B21BEDB47A16BD4157AF" 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_D153B0F924A8B21BEDB47A16BD4157AF_documentation_en-US" xlink:label="lab_iep_RailcarServicesMember_D153B0F924A8B21BEDB47A16BD4157AF" 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-20120930.xsd#iep_RailcarServicesMember" xlink:label="loc_iep_RailcarServicesMember_D153B0F924A8B21BEDB47A16BD4157AF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarServicesMember_D153B0F924A8B21BEDB47A16BD4157AF" xlink:to="lab_iep_RailcarServicesMember_D153B0F924A8B21BEDB47A16BD4157AF" xlink:type="arc" />
    <link:label id="lab_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883_terseLabel_en-US" xlink:label="lab_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Railcars Sales [Member]</link:label>
    <link:label id="lab_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883_label_en-US" xlink:label="lab_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883" 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_3C0282E0E3DDD22719157A16BD414883_documentation_en-US" xlink:label="lab_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883" 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-20120930.xsd#iep_RailcarsSalesMember" xlink:label="loc_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883" xlink:to="lab_iep_RailcarsSalesMember_3C0282E0E3DDD22719157A16BD414883" xlink:type="arc" />
    <link:label id="lab_iep_NonExclusiveUseOfOfficeSpaceMember_0327CC753346D57640B17A16BD41158B_terseLabel_en-US" xlink:label="lab_iep_NonExclusiveUseOfOfficeSpaceMember_0327CC753346D57640B17A16BD41158B" 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_0327CC753346D57640B17A16BD41158B_label_en-US" xlink:label="lab_iep_NonExclusiveUseOfOfficeSpaceMember_0327CC753346D57640B17A16BD41158B" 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_0327CC753346D57640B17A16BD41158B_documentation_en-US" xlink:label="lab_iep_NonExclusiveUseOfOfficeSpaceMember_0327CC753346D57640B17A16BD41158B" 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-20120930.xsd#iep_NonExclusiveUseOfOfficeSpaceMember" xlink:label="loc_iep_NonExclusiveUseOfOfficeSpaceMember_0327CC753346D57640B17A16BD41158B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_NonExclusiveUseOfOfficeSpaceMember_0327CC753346D57640B17A16BD41158B" xlink:to="lab_iep_NonExclusiveUseOfOfficeSpaceMember_0327CC753346D57640B17A16BD41158B" xlink:type="arc" />
    <link:label id="lab_iep_TelecommunicationServicesMember_33674006EBBFD9B075F77A16BD412A8A_terseLabel_en-US" xlink:label="lab_iep_TelecommunicationServicesMember_33674006EBBFD9B075F77A16BD412A8A" 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_33674006EBBFD9B075F77A16BD412A8A_label_en-US" xlink:label="lab_iep_TelecommunicationServicesMember_33674006EBBFD9B075F77A16BD412A8A" 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_33674006EBBFD9B075F77A16BD412A8A_documentation_en-US" xlink:label="lab_iep_TelecommunicationServicesMember_33674006EBBFD9B075F77A16BD412A8A" 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-20120930.xsd#iep_TelecommunicationServicesMember" xlink:label="loc_iep_TelecommunicationServicesMember_33674006EBBFD9B075F77A16BD412A8A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_ProfessionalFeesMember_984EC98CB688364391FF7A16BD41600B_terseLabel_en-US" xlink:label="lab_us-gaap_ProfessionalFeesMember_984EC98CB688364391FF7A16BD41600B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Professional Services [Member]</link:label>
    <link:label id="lab_us-gaap_ProfessionalFeesMember_984EC98CB688364391FF7A16BD41600B_label_en-US" xlink:label="lab_us-gaap_ProfessionalFeesMember_984EC98CB688364391FF7A16BD41600B" 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_984EC98CB688364391FF7A16BD41600B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_6FB75162B6597EF9422A7A16BD41015A_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems_6FB75162B6597EF9422A7A16BD41015A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionLineItems_6FB75162B6597EF9422A7A16BD41015A_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionLineItems_6FB75162B6597EF9422A7A16BD41015A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_6FB75162B6597EF9422A7A16BD41015A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EF3384F63C8A5888DAE27A16BD419D5E_terseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EF3384F63C8A5888DAE27A16BD419D5E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses charged by related party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EF3384F63C8A5888DAE27A16BD419D5E_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EF3384F63C8A5888DAE27A16BD419D5E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Related Party Transaction, Amounts of Transaction</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EF3384F63C8A5888DAE27A16BD419D5E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EF3384F63C8A5888DAE27A16BD419D5E" xlink:to="lab_us-gaap_RelatedPartyTransactionAmountsOfTransaction_EF3384F63C8A5888DAE27A16BD419D5E" xlink:type="arc" />
    <link:label id="lab_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2_terseLabel_en-US" xlink:label="lab_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capital contributions by non-controlling interests in subsidiary (Shares)</link:label>
    <link:label id="lab_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2_label_en-US" xlink:label="lab_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">OtherOwnershipInterestsShares</link:label>
    <link:label id="lab_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2_documentation_en-US" xlink:label="lab_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Shares contributed by non-controlling interest in subidiary</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_Otherownershipinterestsshares" xlink:label="loc_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2" xlink:to="lab_iep_Otherownershipinterestsshares_19F8C29AF918E137BEE77A16BD4133F2" xlink:type="arc" />
    <link:label id="lab_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B_terseLabel_en-US" xlink:label="lab_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capital contributions by non-controlling interests in subsidiary</link:label>
    <link:label id="lab_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B_label_en-US" xlink:label="lab_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">other ownership interest value</link:label>
    <link:label id="lab_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B_documentation_en-US" xlink:label="lab_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Capital contributions by non-controlling interests in subsidiary, value</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_OtherOwnershipInterestValue" xlink:label="loc_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B" xlink:to="lab_iep_OtherOwnershipInterestValue_AFF77CF9F241C49BC3507A16BD411B1B" xlink:type="arc" />
    <link:label id="lab_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_678E46D047CB2797EE047A16BD412737_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_678E46D047CB2797EE047A16BD412737" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Liability balances due to related party</link:label>
    <link:label id="lab_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_678E46D047CB2797EE047A16BD412737_label_en-US" xlink:label="lab_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_678E46D047CB2797EE047A16BD412737" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_678E46D047CB2797EE047A16BD412737" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_678E46D047CB2797EE047A16BD412737" xlink:to="lab_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_678E46D047CB2797EE047A16BD412737" xlink:type="arc" />
    <link:label id="lab_us-gaap_InvestmentsFairValueDisclosure_7A5EA33083D3073775AA7A16BD41A602_terseLabel_en-US" xlink:label="lab_us-gaap_InvestmentsFairValueDisclosure_7A5EA33083D3073775AA7A16BD41A602" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investments, fair value</link:label>
    <link:label id="lab_us-gaap_InvestmentsFairValueDisclosure_7A5EA33083D3073775AA7A16BD41A602_label_en-US" xlink:label="lab_us-gaap_InvestmentsFairValueDisclosure_7A5EA33083D3073775AA7A16BD41A602" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investments, 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_InvestmentsFairValueDisclosure" xlink:label="loc_us-gaap_InvestmentsFairValueDisclosure_7A5EA33083D3073775AA7A16BD41A602" xlink:type="locator" />
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    <link:label id="lab_iep_SettlementOfDeferredManagementFee_23FFDFA0E75D9A12F04F7A16BD418A81_terseLabel_en-US" xlink:label="lab_iep_SettlementOfDeferredManagementFee_23FFDFA0E75D9A12F04F7A16BD418A81" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Settlement of deferred management fee</link:label>
    <link:label id="lab_iep_SettlementOfDeferredManagementFee_23FFDFA0E75D9A12F04F7A16BD418A81_label_en-US" xlink:label="lab_iep_SettlementOfDeferredManagementFee_23FFDFA0E75D9A12F04F7A16BD418A81" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Settlement of Deferred Management Fee</link:label>
    <link:label id="lab_iep_SettlementOfDeferredManagementFee_23FFDFA0E75D9A12F04F7A16BD418A81_documentation_en-US" xlink:label="lab_iep_SettlementOfDeferredManagementFee_23FFDFA0E75D9A12F04F7A16BD418A81" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Settlement of Deferred Management Fee</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_SettlementOfDeferredManagementFee" xlink:label="loc_iep_SettlementOfDeferredManagementFee_23FFDFA0E75D9A12F04F7A16BD418A81" xlink:type="locator" />
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    <link:label id="lab_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7_terseLabel_en-US" xlink:label="lab_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Deferred Management Fee</link:label>
    <link:label id="lab_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7_label_en-US" xlink:label="lab_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Deferred Management Fee</link:label>
    <link:label id="lab_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7_documentation_en-US" xlink:label="lab_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Deferred Management Fee</link:label>
    <link:loc xlink:href="iep-20120930.xsd#iep_DeferredManagementFee" xlink:label="loc_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7" xlink:to="lab_iep_DeferredManagementFee_5621BF5B5ED9E786AE5D7A16BD41F0D7" xlink:type="arc" />
    <link:label id="lab_iep_RelatedPartyTransactionServiceAgreementTerm_2316E9430FADFF8800017A16BD410A09_terseLabel_en-US" xlink:label="lab_iep_RelatedPartyTransactionServiceAgreementTerm_2316E9430FADFF8800017A16BD410A09" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Term of service agreement (in years)</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromIssuanceOfUnsecuredDebt_924CD743C41C3BF09EDADB130676036A_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromIssuanceOfUnsecuredDebt_924CD743C41C3BF09EDADB130676036A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from issuance of senior unsecured notes</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromOtherDebt_394CE121D183DBB4FABFDB130676942C_terseLabel_en-US" xlink:label="lab_us-gaap_ProceedsFromOtherDebt_394CE121D183DBB4FABFDB130676942C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from other borrowings</link:label>
    <link:label id="lab_us-gaap_ProceedsFromOtherDebt_394CE121D183DBB4FABFDB130676942C_label_en-US" xlink:label="lab_us-gaap_ProceedsFromOtherDebt_394CE121D183DBB4FABFDB130676942C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from Other Debt</link:label>
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    <link:label id="lab_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_DC127E39B1FE958FC52ADB1306764BFA_label_en-US" xlink:label="lab_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_DC127E39B1FE958FC52ADB1306764BFA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from (Payments for) Other Financing Activities</link:label>
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_C27B43797AB3EFB52D8CDB13067677FE_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_C27B43797AB3EFB52D8CDB13067677FE" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash provided by (used in) financing activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_C27B43797AB3EFB52D8CDB13067677FE_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivities_C27B43797AB3EFB52D8CDB13067677FE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_C27B43797AB3EFB52D8CDB13067677FE" xlink:type="locator" />
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    <link:label id="lab_iep_NetChangeInCashOfAssetsHeldForSale_27EFA6407E51408740E4DB130676E062_terseLabel_en-US" xlink:label="lab_iep_NetChangeInCashOfAssetsHeldForSale_27EFA6407E51408740E4DB130676E062" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net change in cash of assets held for sale</link:label>
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