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    <link:label id="lab_iep_AutomotiveSegmentMember_B83A086CD9418717FE5BDE2A5ED17549_documentation_en-US" xlink:label="lab_iep_AutomotiveSegmentMember_B83A086CD9418717FE5BDE2A5ED17549" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Automotive Segment [Member]</link:label>
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    <link:label id="lab_iep_EnergySegmentMember_82C0E24A5CE0A4354636DE2A5ED12AA0_terseLabel_en-US" xlink:label="lab_iep_EnergySegmentMember_82C0E24A5CE0A4354636DE2A5ED12AA0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Energy Segment</link:label>
    <link:label id="lab_iep_EnergySegmentMember_82C0E24A5CE0A4354636DE2A5ED12AA0_label_en-US" xlink:label="lab_iep_EnergySegmentMember_82C0E24A5CE0A4354636DE2A5ED12AA0" 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_82C0E24A5CE0A4354636DE2A5ED12AA0_documentation_en-US" xlink:label="lab_iep_EnergySegmentMember_82C0E24A5CE0A4354636DE2A5ED12AA0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Energy Segment [Member]</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_EnergySegmentMember_82C0E24A5CE0A4354636DE2A5ED12AA0" xlink:to="lab_iep_EnergySegmentMember_82C0E24A5CE0A4354636DE2A5ED12AA0" xlink:type="arc" />
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    <link:label id="lab_iep_RailcarSegmentMember_FA5C7BA3D89DF6E7C131DE2A5ED16888_label_en-US" xlink:label="lab_iep_RailcarSegmentMember_FA5C7BA3D89DF6E7C131DE2A5ED16888" 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_FA5C7BA3D89DF6E7C131DE2A5ED16888_documentation_en-US" xlink:label="lab_iep_RailcarSegmentMember_FA5C7BA3D89DF6E7C131DE2A5ED16888" 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-20171231.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_FA5C7BA3D89DF6E7C131DE2A5ED16888" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_RailcarSegmentMember_FA5C7BA3D89DF6E7C131DE2A5ED16888" xlink:to="lab_iep_RailcarSegmentMember_FA5C7BA3D89DF6E7C131DE2A5ED16888" xlink:type="arc" />
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    <link:label id="lab_iep_MetalsSegmentMember_E354E686380D492B9F21DE2A5ED122C0_label_en-US" xlink:label="lab_iep_MetalsSegmentMember_E354E686380D492B9F21DE2A5ED122C0" 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_E354E686380D492B9F21DE2A5ED122C0_documentation_en-US" xlink:label="lab_iep_MetalsSegmentMember_E354E686380D492B9F21DE2A5ED122C0" 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-20171231.xsd#iep_MetalsSegmentMember" xlink:label="loc_iep_MetalsSegmentMember_E354E686380D492B9F21DE2A5ED122C0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_LossContingenciesLineItems_57B7E38BEE312138DCB3DE2A5ED1B0DE_label_en-US" xlink:label="lab_us-gaap_LossContingenciesLineItems_57B7E38BEE312138DCB3DE2A5ED1B0DE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Loss Contingencies [Line Items]</link:label>
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    <link:label id="lab_iep_Purchasecommitments_120638EE6A36AA86EF9BDE4CBA2F8F25_terseLabel_en-US" xlink:label="lab_iep_Purchasecommitments_120638EE6A36AA86EF9BDE4CBA2F8F25" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchase commitments</link:label>
    <link:label id="lab_iep_Purchasecommitments_120638EE6A36AA86EF9BDE4CBA2F8F25_label_en-US" xlink:label="lab_iep_Purchasecommitments_120638EE6A36AA86EF9BDE4CBA2F8F25" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Purchase commitments</link:label>
    <link:label id="lab_iep_Purchasecommitments_120638EE6A36AA86EF9BDE4CBA2F8F25_documentation_en-US" xlink:label="lab_iep_Purchasecommitments_120638EE6A36AA86EF9BDE4CBA2F8F25" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Purchase commitments</link:label>
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    <link:label id="lab_us-gaap_AssetRetirementObligation_7DEB3539604FD9D13E4FDE2A5ED1A73B_terseLabel_en-US" xlink:label="lab_us-gaap_AssetRetirementObligation_7DEB3539604FD9D13E4FDE2A5ED1A73B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Asset retirement obligations</link:label>
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    <link:label id="lab_iep_Biofuelblendingobligation_A1FC0FB99B2B290BACEADE2A5ED1366B_terseLabel_en-US" xlink:label="lab_iep_Biofuelblendingobligation_A1FC0FB99B2B290BACEADE2A5ED1366B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Biofuel blending obligation</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Biofuelblendingobligation_A1FC0FB99B2B290BACEADE2A5ED1366B" xlink:to="lab_iep_Biofuelblendingobligation_A1FC0FB99B2B290BACEADE2A5ED1366B" xlink:type="arc" />
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    <link:label id="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_5E7137EBE35050ED1558DE2A5ED1641C_terseLabel_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_5E7137EBE35050ED1558DE2A5ED1641C" 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_iep_AffiliateOwnershipInParentCompanyGeneralPartner_5E7137EBE35050ED1558DE2A5ED1641C_documentation_en-US" xlink:label="lab_iep_AffiliateOwnershipInParentCompanyGeneralPartner_5E7137EBE35050ED1558DE2A5ED1641C" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Affiliate ownership in parent company general partner</link:label>
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    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_67DBE656E76AA8352280DE2A5ED1C1B1_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_67DBE656E76AA8352280DE2A5ED1C1B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Affiliate ownership interest</link:label>
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_67DBE656E76AA8352280DE2A5ED1C1B1_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_67DBE656E76AA8352280DE2A5ED1C1B1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Limited Liability Company or Limited Partnership, Members or Limited Partners, Ownership Interest</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_67DBE656E76AA8352280DE2A5ED1C1B1" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_24B6FA163B34C2C77828DE2A5ED11212_terseLabel_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_24B6FA163B34C2C77828DE2A5ED11212" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Funded status of the plan and amounts recognized in the consolidated balance sheets</link:label>
    <link:label id="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_24B6FA163B34C2C77828DE2A5ED11212_label_en-US" xlink:label="lab_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_24B6FA163B34C2C77828DE2A5ED11212" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Defined Benefit Plan, Funded (Unfunded) Status of Plan</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DefinedBenefitPlanFundedStatusOfPlan" xlink:label="loc_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_24B6FA163B34C2C77828DE2A5ED11212" xlink:type="locator" />
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    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831_terseLabel_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Ownership percentage by principal owner</link:label>
    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831_label_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Ownership Percentage by Principal Owner</link:label>
    <link:label id="lab_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831_documentation_en-US" xlink:label="lab_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Ownership percentage by principal owner in related party</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_OwnershipPercentageByPrincipalOwner" xlink:label="loc_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831" xlink:to="lab_iep_OwnershipPercentageByPrincipalOwner_760072CAC26C10D6CAF2DE2A5ED14831" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_03D56570CE94C9A9C8E8DE2A5ED12BB3_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_03D56570CE94C9A9C8E8DE2A5ED12BB3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pension funding indemnity agreement with subsidiary</link:label>
    <link:label id="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_03D56570CE94C9A9C8E8DE2A5ED12BB3_label_en-US" xlink:label="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_03D56570CE94C9A9C8E8DE2A5ED12BB3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor</link:label>
    <link:label id="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_03D56570CE94C9A9C8E8DE2A5ED12BB3_documentation_en-US" xlink:label="lab_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_03D56570CE94C9A9C8E8DE2A5ED12BB3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary Indemnity Agreement, Pension Funding Contingencies As A Result of Being In The Controlled Group, Distribution Limitation, Net Worth Floor</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor" xlink:label="loc_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_03D56570CE94C9A9C8E8DE2A5ED12BB3" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_92630E42AD65169DD286DE2A5ED1171D_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_92630E42AD65169DD286DE2A5ED1171D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_92630E42AD65169DD286DE2A5ED1171D_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_92630E42AD65169DD286DE2A5ED1171D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Due, Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_92630E42AD65169DD286DE2A5ED1171D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_92630E42AD65169DD286DE2A5ED1171D" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent_92630E42AD65169DD286DE2A5ED1171D" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_0F3AE8BAC4C973BF13F6DE2A5ED1928E_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_0F3AE8BAC4C973BF13F6DE2A5ED1928E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_0F3AE8BAC4C973BF13F6DE2A5ED1928E_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_0F3AE8BAC4C973BF13F6DE2A5ED1928E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments, Due in Two Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_0F3AE8BAC4C973BF13F6DE2A5ED1928E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_0F3AE8BAC4C973BF13F6DE2A5ED1928E" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInTwoYears_0F3AE8BAC4C973BF13F6DE2A5ED1928E" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_9795F12B394EDB6F7519DE2A5ED1E4F8_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_9795F12B394EDB6F7519DE2A5ED1E4F8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2020</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_9795F12B394EDB6F7519DE2A5ED1E4F8_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_9795F12B394EDB6F7519DE2A5ED1E4F8" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_9795F12B394EDB6F7519DE2A5ED1E4F8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_9795F12B394EDB6F7519DE2A5ED1E4F8" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_9795F12B394EDB6F7519DE2A5ED1E4F8" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_861DDC91FB73EA2684DBDE2A5ED1DCD9_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_861DDC91FB73EA2684DBDE2A5ED1DCD9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2021</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_861DDC91FB73EA2684DBDE2A5ED1DCD9_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_861DDC91FB73EA2684DBDE2A5ED1DCD9" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_861DDC91FB73EA2684DBDE2A5ED1DCD9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_861DDC91FB73EA2684DBDE2A5ED1DCD9" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_861DDC91FB73EA2684DBDE2A5ED1DCD9" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1836BC01BD9565B233A3DE2A5ED1A710_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1836BC01BD9565B233A3DE2A5ED1A710" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2022</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1836BC01BD9565B233A3DE2A5ED1A710_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1836BC01BD9565B233A3DE2A5ED1A710" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1836BC01BD9565B233A3DE2A5ED1A710" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1836BC01BD9565B233A3DE2A5ED1A710" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1836BC01BD9565B233A3DE2A5ED1A710" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_CB7D2090ABA3388AFB55DE2A5ED1DDB9_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_CB7D2090ABA3388AFB55DE2A5ED1DDB9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Thereafter</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_CB7D2090ABA3388AFB55DE2A5ED1DDB9_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_CB7D2090ABA3388AFB55DE2A5ED1DDB9" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_CB7D2090ABA3388AFB55DE2A5ED1DDB9" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_CB7D2090ABA3388AFB55DE2A5ED1DDB9" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_CB7D2090ABA3388AFB55DE2A5ED1DDB9" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_CFF6DC6618BE1A2108CEDE2A5ED1DAD7_totalLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_CFF6DC6618BE1A2108CEDE2A5ED1DAD7" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Future minimum payments due on operating leases</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_CFF6DC6618BE1A2108CEDE2A5ED1DAD7" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingLeasesRentExpenseNet_7DE6BE8CFF94F92DAF43DE2A5ED1E684_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesRentExpenseNet_7DE6BE8CFF94F92DAF43DE2A5ED1E684" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Rent expense</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentAxis_ED8F6E6CF0EF8E698551D43C98ED9537_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentAxis_ED8F6E6CF0EF8E698551D43C98ED9537" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument [Axis]</link:label>
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    <link:label id="lab_us-gaap_DebtInstrumentNameDomain_A16406BCDE85B47D22FDD43C98ED8692_label_en-US" xlink:label="lab_us-gaap_DebtInstrumentNameDomain_A16406BCDE85B47D22FDD43C98ED8692" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt Instrument, Name [Domain]</link:label>
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    <link:label id="lab_iep_A2017NotesMember_8F61678A10F958E37EDCD43C98EDAAED_documentation_en-US" xlink:label="lab_iep_A2017NotesMember_8F61678A10F958E37EDCD43C98EDAAED" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2017 Notes [Member]</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2017NotesMember_8F61678A10F958E37EDCD43C98EDAAED" xlink:to="lab_iep_A2017NotesMember_8F61678A10F958E37EDCD43C98EDAAED" xlink:type="arc" />
    <link:label id="lab_iep_A2019NotesMember_BA9198EEFE373A132D19D43C98EDCACF_terseLabel_en-US" xlink:label="lab_iep_A2019NotesMember_BA9198EEFE373A132D19D43C98EDCACF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">4.875% senior unsecured notes due 2019</link:label>
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    <link:label id="lab_iep_A2019NotesMember_BA9198EEFE373A132D19D43C98EDCACF_documentation_en-US" xlink:label="lab_iep_A2019NotesMember_BA9198EEFE373A132D19D43C98EDCACF" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2019 Notes [Member]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_A2019NotesMember" xlink:label="loc_iep_A2019NotesMember_BA9198EEFE373A132D19D43C98EDCACF" xlink:type="locator" />
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    <link:label id="lab_iep_A2020NotesMember_B1C6A037B8D0C97BC67FD43C98ED16DD_terseLabel_en-US" xlink:label="lab_iep_A2020NotesMember_B1C6A037B8D0C97BC67FD43C98ED16DD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.000% senior unsecured notes due 2020</link:label>
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    <link:label id="lab_iep_A2020NotesMember_B1C6A037B8D0C97BC67FD43C98ED16DD_documentation_en-US" xlink:label="lab_iep_A2020NotesMember_B1C6A037B8D0C97BC67FD43C98ED16DD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">2020 Notes [Member]</link:label>
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    <link:label id="lab_iep_A2022NotesMember_B15207BD61AFE42DA526D43C98EDD47E_documentation_en-US" xlink:label="lab_iep_A2022NotesMember_B15207BD61AFE42DA526D43C98EDD47E" 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-20171231.xsd#iep_A2022NotesMember" xlink:label="loc_iep_A2022NotesMember_B15207BD61AFE42DA526D43C98EDD47E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_A2022NotesMember_B15207BD61AFE42DA526D43C98EDD47E" xlink:to="lab_iep_A2022NotesMember_B15207BD61AFE42DA526D43C98EDD47E" xlink:type="arc" />
    <link:label id="lab_iep_New2022NotesMember_B270952F6B62D296F958D43C98FDBA7E_terseLabel_en-US" xlink:label="lab_iep_New2022NotesMember_B270952F6B62D296F958D43C98FDBA7E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">6.250% senior unsecured notes due 2022</link:label>
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    <link:label id="lab_iep_Lossonextinguishmentofdebtnoncash_283CF2479AAD60879B51DE2A5E72AF3B_terseLabel_en-US" xlink:label="lab_iep_Lossonextinguishmentofdebtnoncash_283CF2479AAD60879B51DE2A5E72AF3B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Loss on extinguishment of debt</link:label>
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    <link:label id="lab_us-gaap_IncomeLossFromEquityMethodInvestments_BF1B1C52A6FD25BA78A6DE2A5E72C5CC_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_IncomeLossFromEquityMethodInvestments_BF1B1C52A6FD25BA78A6DE2A5E72C5CC" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Equity in (income) loss of subsidiary</link:label>
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    <link:label id="lab_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_7F009906EE58DFF5F6E5DE2A5E73EC44_terseLabel_en-US" xlink:label="lab_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_7F009906EE58DFF5F6E5DE2A5E73EC44" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Depreciation and amortization</link:label>
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    <link:label id="lab_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_7F009906EE58DFF5F6E5DE2A5E73EC44_documentation_en-US" xlink:label="lab_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_7F009906EE58DFF5F6E5DE2A5E73EC44" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets as well as the non-cash portion of interest expense as a result of amortizing debt discount, premiums and financing costs.</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_DepreciationAndAmortizationIncludingNonCashInterestExpense" xlink:label="loc_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_7F009906EE58DFF5F6E5DE2A5E73EC44" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_6E4EFA7E428093D3163EDE2A5E73D4CF_terseLabel_en-US" xlink:label="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_6E4EFA7E428093D3163EDE2A5E73D4CF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other, net</link:label>
    <link:label id="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_6E4EFA7E428093D3163EDE2A5E73D4CF_label_en-US" xlink:label="lab_us-gaap_OtherOperatingActivitiesCashFlowStatement_6E4EFA7E428093D3163EDE2A5E73D4CF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Operating Activities, Cash Flow Statement</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherOperatingActivitiesCashFlowStatement" xlink:label="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_6E4EFA7E428093D3163EDE2A5E73D4CF" xlink:type="locator" />
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    <link:label id="lab_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_F21A4B6140F4575E6B69DE2A5E73A123_terseLabel_en-US" xlink:label="lab_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_F21A4B6140F4575E6B69DE2A5E73A123" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Change in operating assets and liabilities</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_F21A4B6140F4575E6B69DE2A5E73A123" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_790F077417B558493E95DE2A5E73B25B_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_790F077417B558493E95DE2A5E73B25B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Net cash used in operating activities</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_790F077417B558493E95DE2A5E73B25B_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivities_790F077417B558493E95DE2A5E73B25B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_790F077417B558493E95DE2A5E73B25B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToAcquireEquityMethodInvestments_5E933BFC0A171F580F5DDE2A5E735324_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireEquityMethodInvestments_5E933BFC0A171F580F5DDE2A5E735324" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Net investment in subsidiaries</link:label>
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    <link:label id="lab_iep_FountainebleuMember_FF7113A4599E29A671ABE154DF0550A6_documentation_en-US" xlink:label="lab_iep_FountainebleuMember_FF7113A4599E29A671ABE154DF0550A6" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Fountainebleu</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_FountainebleuMember" xlink:label="loc_iep_FountainebleuMember_FF7113A4599E29A671ABE154DF0550A6" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_FountainebleuMember_FF7113A4599E29A671ABE154DF0550A6" xlink:to="lab_iep_FountainebleuMember_FF7113A4599E29A671ABE154DF0550A6" xlink:type="arc" />
    <link:label id="lab_us-gaap_OtherPropertyMember_80BBF8EA84E5C66377AFE154DF059DA8_terseLabel_en-US" xlink:label="lab_us-gaap_OtherPropertyMember_80BBF8EA84E5C66377AFE154DF059DA8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other properties</link:label>
    <link:label id="lab_us-gaap_OtherPropertyMember_80BBF8EA84E5C66377AFE154DF059DA8_label_en-US" xlink:label="lab_us-gaap_OtherPropertyMember_80BBF8EA84E5C66377AFE154DF059DA8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Property [Member]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherPropertyMember" xlink:label="loc_us-gaap_OtherPropertyMember_80BBF8EA84E5C66377AFE154DF059DA8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OtherPropertyMember_80BBF8EA84E5C66377AFE154DF059DA8" xlink:to="lab_us-gaap_OtherPropertyMember_80BBF8EA84E5C66377AFE154DF059DA8" xlink:type="arc" />
    <link:label id="lab_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F_terseLabel_en-US" xlink:label="lab_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Description of Business [Line Items]</link:label>
    <link:label id="lab_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F_label_en-US" xlink:label="lab_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Description of Business [Line Items]</link:label>
    <link:label id="lab_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F_documentation_en-US" xlink:label="lab_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">[Line Items] for Description of Business</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_DescriptionofBusinessLineItems" xlink:label="loc_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F" xlink:to="lab_iep_DescriptionofBusinessLineItems_DC521884D9AB9C1A5421E154DF05932F" xlink:type="arc" />
    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_8FFFBFFDC028ACE5BA9AE154DF056891_terseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_8FFFBFFDC028ACE5BA9AE154DF056891" 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:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_8FFFBFFDC028ACE5BA9AE154DF056891_label_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_8FFFBFFDC028ACE5BA9AE154DF056891" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_8FFFBFFDC028ACE5BA9AE154DF056891" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_8FFFBFFDC028ACE5BA9AE154DF056891" xlink:to="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_8FFFBFFDC028ACE5BA9AE154DF056891" xlink:type="arc" />
    <link:label id="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_AF06E8509CDF5ECADBDFE154DF05FA90_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_AF06E8509CDF5ECADBDFE154DF05FA90" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Acquisition, Equity Interest Issued or Issuable, Value Assigned</link:label>
    <link:label id="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_AF06E8509CDF5ECADBDFE154DF05FA90_label_en-US" xlink:label="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_AF06E8509CDF5ECADBDFE154DF05FA90" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Acquisition, Equity Interest Issued or Issuable, Value Assigned</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_AF06E8509CDF5ECADBDFE154DF05FA90" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_AF06E8509CDF5ECADBDFE154DF05FA90" xlink:to="lab_us-gaap_BusinessAcquisitionEquityInterestIssuedOrIssuableValueAssigned_AF06E8509CDF5ECADBDFE154DF05FA90" xlink:type="arc" />
    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesGross_241970D9C848E9401088E154DF05410F_terseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesGross_241970D9C848E9401088E154DF05410F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Payments to Acquire Businesses, Gross</link:label>
    <link:label id="lab_us-gaap_PaymentsToAcquireBusinessesGross_241970D9C848E9401088E154DF05410F_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireBusinessesGross_241970D9C848E9401088E154DF05410F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Businesses, Gross</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesGross" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesGross_241970D9C848E9401088E154DF05410F" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_BC280B0AEF4ACD77665EE154DF05275A_terseLabel_en-US" xlink:label="lab_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_BC280B0AEF4ACD77665EE154DF05275A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Business Combination, Consideration Transferred, Liabilities Incurred</link:label>
    <link:label id="lab_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_BC280B0AEF4ACD77665EE154DF05275A_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_BC280B0AEF4ACD77665EE154DF05275A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combination, Consideration Transferred, Liabilities Incurred</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred" xlink:label="loc_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_BC280B0AEF4ACD77665EE154DF05275A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_BC280B0AEF4ACD77665EE154DF05275A" xlink:to="lab_us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred_BC280B0AEF4ACD77665EE154DF05275A" xlink:type="arc" />
    <link:label id="lab_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20_terseLabel_en-US" xlink:label="lab_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Estimated number of railcars to be disposed of (number of railcars)</link:label>
    <link:label id="lab_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20_label_en-US" xlink:label="lab_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Estimated number of railcars to be disposed of (number of railcars)</link:label>
    <link:label id="lab_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20_documentation_en-US" xlink:label="lab_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Estimated number of railcars to be disposed of (number of railcars)</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars" xlink:label="loc_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20" xlink:to="lab_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_248DC8CBF8D00FE0C956E154DF055E20" xlink:type="arc" />
    <link:label id="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_E40CB528A4D4B4D7E636E154DF054404_terseLabel_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_E40CB528A4D4B4D7E636E154DF054404" 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_E40CB528A4D4B4D7E636E154DF054404_label_en-US" xlink:label="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_E40CB528A4D4B4D7E636E154DF054404" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_E40CB528A4D4B4D7E636E154DF054404" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_E40CB528A4D4B4D7E636E154DF054404" xlink:to="lab_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_E40CB528A4D4B4D7E636E154DF054404" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">General partner ownership interest in IEH</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11" 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_5061669BA8C6B3C552E7E154DF05DD11_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11" 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-20171231.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11" xlink:to="lab_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_5061669BA8C6B3C552E7E154DF05DD11" xlink:type="arc" />
    <link:label id="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2E36FED9459C301EB987E154DF055C19_terseLabel_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2E36FED9459C301EB987E154DF055C19" 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_2E36FED9459C301EB987E154DF055C19_label_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2E36FED9459C301EB987E154DF055C19" 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_2E36FED9459C301EB987E154DF055C19_documentation_en-US" xlink:label="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2E36FED9459C301EB987E154DF055C19" 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-20171231.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2E36FED9459C301EB987E154DF055C19" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2E36FED9459C301EB987E154DF055C19" xlink:to="lab_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_2E36FED9459C301EB987E154DF055C19" xlink:type="arc" />
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890_terseLabel_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of investment in subsidiary</link:label>
    <link:label id="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890_label_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890" 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_A52F352F5869F9A1D1FBE154DF066890_documentation_en-US" xlink:label="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890" 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-20171231.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890" xlink:to="lab_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_A52F352F5869F9A1D1FBE154DF066890" xlink:type="arc" />
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    <link:label id="lab_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_15DA2D1E6E23BA929B74D90DD9A15467_label_en-US" xlink:label="lab_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_15DA2D1E6E23BA929B74D90DD9A15467" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Line Items]</link:label>
    <link:label id="lab_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_15DA2D1E6E23BA929B74D90DD9A15467_documentation_en-US" xlink:label="lab_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_15DA2D1E6E23BA929B74D90DD9A15467" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">[Line Items] for Organization, Consolidation and Presentation of Financial Statements [Table]</link:label>
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    <link:label id="lab_us-gaap_DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_114894753624AD739D5AD90DD9A11715_terseLabel_en-US" xlink:label="lab_us-gaap_DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_114894753624AD739D5AD90DD9A11715" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment held for sale</link:label>
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    <link:label id="lab_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84_terseLabel_en-US" xlink:label="lab_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Debt held for sale</link:label>
    <link:label id="lab_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84_label_en-US" xlink:label="lab_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Debt held for sale</link:label>
    <link:label id="lab_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84_documentation_en-US" xlink:label="lab_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Amount classified as debt attributable to disposal group held for sale or disposed of.</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_Debtheldforsale" xlink:label="loc_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84" xlink:to="lab_iep_Debtheldforsale_4050839D66E1B6108C9BD90DD9A15F84" xlink:type="arc" />
    <link:label id="lab_us-gaap_LIFOInventoryAmount_69A9EF8BCCE929924B92D90DD9A1D7AC_terseLabel_en-US" xlink:label="lab_us-gaap_LIFOInventoryAmount_69A9EF8BCCE929924B92D90DD9A1D7AC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Portion of inventory under LIFO method</link:label>
    <link:label id="lab_us-gaap_LIFOInventoryAmount_69A9EF8BCCE929924B92D90DD9A1D7AC_label_en-US" xlink:label="lab_us-gaap_LIFOInventoryAmount_69A9EF8BCCE929924B92D90DD9A1D7AC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">LIFO Inventory Amount</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LIFOInventoryAmount" xlink:label="loc_us-gaap_LIFOInventoryAmount_69A9EF8BCCE929924B92D90DD9A1D7AC" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_5FE28C42A15FAE91B784D90DD9A1F7A4_terseLabel_en-US" xlink:label="lab_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_5FE28C42A15FAE91B784D90DD9A1F7A4" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Effect of adopting new accounting principle on consolidated financial statements</link:label>
    <link:label id="lab_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_5FE28C42A15FAE91B784D90DD9A1F7A4_label_en-US" xlink:label="lab_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_5FE28C42A15FAE91B784D90DD9A1F7A4" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cumulative Effect of New Accounting Principle in Period of Adoption</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption" xlink:label="loc_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_5FE28C42A15FAE91B784D90DD9A1F7A4" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_5FE28C42A15FAE91B784D90DD9A1F7A4" xlink:to="lab_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_5FE28C42A15FAE91B784D90DD9A1F7A4" xlink:type="arc" />
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalents_E433564CC8AFE974F7CAD90DD9A1E032_verboseLabel_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalents_E433564CC8AFE974F7CAD90DD9A1E032" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:type="resource" xml:lang="en-US">Restricted cash</link:label>
    <link:label id="lab_us-gaap_RestrictedCashAndCashEquivalents_E433564CC8AFE974F7CAD90DD9A1E032_label_en-US" xlink:label="lab_us-gaap_RestrictedCashAndCashEquivalents_E433564CC8AFE974F7CAD90DD9A1E032" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Restricted Cash and Cash Equivalents</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_E433564CC8AFE974F7CAD90DD9A1E032" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalents_E433564CC8AFE974F7CAD90DD9A1E032" xlink:to="lab_us-gaap_RestrictedCashAndCashEquivalents_E433564CC8AFE974F7CAD90DD9A1E032" xlink:type="arc" />
    <link:label id="lab_us-gaap_LongTermDebtFairValue_E23F6D9E8EA713A07C66D90DD9A11742_terseLabel_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_E23F6D9E8EA713A07C66D90DD9A11742" 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_E23F6D9E8EA713A07C66D90DD9A11742_label_en-US" xlink:label="lab_us-gaap_LongTermDebtFairValue_E23F6D9E8EA713A07C66D90DD9A11742" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long-term Debt, Fair Value</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LongTermDebtFairValue" xlink:label="loc_us-gaap_LongTermDebtFairValue_E23F6D9E8EA713A07C66D90DD9A11742" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongTermDebtFairValue_E23F6D9E8EA713A07C66D90DD9A11742" xlink:to="lab_us-gaap_LongTermDebtFairValue_E23F6D9E8EA713A07C66D90DD9A11742" xlink:type="arc" />
    <link:label id="lab_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480_terseLabel_en-US" xlink:label="lab_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Planned major maintenance</link:label>
    <link:label id="lab_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480_label_en-US" xlink:label="lab_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Planned major maintenance</link:label>
    <link:label id="lab_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480_documentation_en-US" xlink:label="lab_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Planned major maintenance</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_Plannedmajormaintenance" xlink:label="loc_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480" xlink:to="lab_iep_Plannedmajormaintenance_1F1A154961A7FA060CD4D90DD9A13480" xlink:type="arc" />
    <link:label id="lab_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599_terseLabel_en-US" xlink:label="lab_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Planned major maintenance, frequency (in years)</link:label>
    <link:label id="lab_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599_label_en-US" xlink:label="lab_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Expense, Plant Maintenance, Frequency, Years</link:label>
    <link:label id="lab_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599_documentation_en-US" xlink:label="lab_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Operating Expense, Plant Maintenance, Frequency, Years</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_OperatingExpensePlantMaintenanceFrequencyYears" xlink:label="loc_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599" xlink:to="lab_iep_OperatingExpensePlantMaintenanceFrequencyYears_EFEE9890B1E37240E8E5D90DD9A18599" xlink:type="arc" />
    <link:label id="lab_us-gaap_ResearchAndDevelopmentExpense_96E8E56A185E9CE96AC3D90DD9A1BAD8_terseLabel_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentExpense_96E8E56A185E9CE96AC3D90DD9A1BAD8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Research and development expense</link:label>
    <link:label id="lab_us-gaap_ResearchAndDevelopmentExpense_96E8E56A185E9CE96AC3D90DD9A1BAD8_label_en-US" xlink:label="lab_us-gaap_ResearchAndDevelopmentExpense_96E8E56A185E9CE96AC3D90DD9A1BAD8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Research and Development Expense</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ResearchAndDevelopmentExpense" xlink:label="loc_us-gaap_ResearchAndDevelopmentExpense_96E8E56A185E9CE96AC3D90DD9A1BAD8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ResearchAndDevelopmentExpense_96E8E56A185E9CE96AC3D90DD9A1BAD8" xlink:to="lab_us-gaap_ResearchAndDevelopmentExpense_96E8E56A185E9CE96AC3D90DD9A1BAD8" xlink:type="arc" />
    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_B48FC318EB1EBB9DA202D90DD9A10190_terseLabel_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_B48FC318EB1EBB9DA202D90DD9A10190" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangements</link:label>
    <link:label id="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_B48FC318EB1EBB9DA202D90DD9A10190_label_en-US" xlink:label="lab_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_B48FC318EB1EBB9DA202D90DD9A10190" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InterestsContinuedToBeHeldByTransferorFairValue" xlink:label="loc_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_B48FC318EB1EBB9DA202D90DD9A10190" xlink:type="locator" />
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    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_F7E855FBA56809951214D90DD9A1C37E_terseLabel_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_F7E855FBA56809951214D90DD9A1C37E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gross amount of transferred receivables under factoring arrangements qualifying as sales</link:label>
    <link:label id="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_F7E855FBA56809951214D90DD9A1C37E_label_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_F7E855FBA56809951214D90DD9A1C37E" 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_F7E855FBA56809951214D90DD9A1C37E_documentation_en-US" xlink:label="lab_iep_GrossAccountsReceivableFactoredQualifyingAsSales_F7E855FBA56809951214D90DD9A1C37E" 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-20171231.xsd#iep_GrossAccountsReceivableFactoredQualifyingAsSales" xlink:label="loc_iep_GrossAccountsReceivableFactoredQualifyingAsSales_F7E855FBA56809951214D90DD9A1C37E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_415BD0C7272559C0F4C2D90DD9A19403_terseLabel_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_415BD0C7272559C0F4C2D90DD9A19403" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from transferred receivables under factoring arrangements qualifying as sales</link:label>
    <link:label id="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_415BD0C7272559C0F4C2D90DD9A19403_label_en-US" xlink:label="lab_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_415BD0C7272559C0F4C2D90DD9A19403" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers" xlink:label="loc_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_415BD0C7272559C0F4C2D90DD9A19403" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_CFBC9C8A485AEF4FE693D90DD9A1829F_terseLabel_en-US" xlink:label="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_CFBC9C8A485AEF4FE693D90DD9A1829F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expenses associated with transferred receivables under factoring arrangements</link:label>
    <link:label id="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_CFBC9C8A485AEF4FE693D90DD9A1829F_label_en-US" xlink:label="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_CFBC9C8A485AEF4FE693D90DD9A1829F" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Securitization or Asset-backed Financing Arrangement, Financial Asset for which Transfer is Accounted as Sale, Gain (Loss) on Sale</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_CFBC9C8A485AEF4FE693D90DD9A1829F" xlink:to="lab_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_CFBC9C8A485AEF4FE693D90DD9A1829F" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_7F50C0C459A782C2801AC391C876EE6B_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_7F50C0C459A782C2801AC391C876EE6B" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_7F50C0C459A782C2801AC391C876EE6B_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_7F50C0C459A782C2801AC391C876EE6B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due in Next Twelve Months</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_7F50C0C459A782C2801AC391C876EE6B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_7F50C0C459A782C2801AC391C876EE6B" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFirstAnniversary_7F50C0C459A782C2801AC391C876EE6B" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_DA42DB4CF24C9B3C2712C391C876C280_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_DA42DB4CF24C9B3C2712C391C876C280" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_DA42DB4CF24C9B3C2712C391C876C280_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_DA42DB4CF24C9B3C2712C391C876C280" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_DA42DB4CF24C9B3C2712C391C876C280" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_DA42DB4CF24C9B3C2712C391C876C280" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnSecondAnniversary_DA42DB4CF24C9B3C2712C391C876C280" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_B4A31556CD6618959DAAC391C8768E1D_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_B4A31556CD6618959DAAC391C8768E1D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2020</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_B4A31556CD6618959DAAC391C8768E1D_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_B4A31556CD6618959DAAC391C8768E1D" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_B4A31556CD6618959DAAC391C8768E1D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_B4A31556CD6618959DAAC391C8768E1D" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnThirdAnniversary_B4A31556CD6618959DAAC391C8768E1D" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_28D8DAB7C88CDDF5E86AC391C8769A76_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_28D8DAB7C88CDDF5E86AC391C8769A76" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2021</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_28D8DAB7C88CDDF5E86AC391C8769A76_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_28D8DAB7C88CDDF5E86AC391C8769A76" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_28D8DAB7C88CDDF5E86AC391C8769A76" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_28D8DAB7C88CDDF5E86AC391C8769A76" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFourthAnniversary_28D8DAB7C88CDDF5E86AC391C8769A76" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_E6D295E51F32BB0AE1F2C391C87609A8_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_E6D295E51F32BB0AE1F2C391C87609A8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2022</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_E6D295E51F32BB0AE1F2C391C87609A8_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_E6D295E51F32BB0AE1F2C391C87609A8" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_E6D295E51F32BB0AE1F2C391C87609A8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_E6D295E51F32BB0AE1F2C391C87609A8" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceOnFifthAnniversary_E6D295E51F32BB0AE1F2C391C87609A8" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_32CE795176D5ACB431B7C391C8763BFB_terseLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_32CE795176D5ACB431B7C391C8763BFB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Thereafter</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_32CE795176D5ACB431B7C391C8763BFB_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_32CE795176D5ACB431B7C391C8763BFB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation, Due after Five Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_32CE795176D5ACB431B7C391C8763BFB" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_32CE795176D5ACB431B7C391C8763BFB" xlink:to="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationDueAfterFiveYears_32CE795176D5ACB431B7C391C8763BFB" xlink:type="arc" />
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_0BD9FA70B1BA95E79B9AC391C87669CF_totalLabel_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_0BD9FA70B1BA95E79B9AC391C87669CF" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Minimum required payments for unconditional purchase obligations</link:label>
    <link:label id="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_0BD9FA70B1BA95E79B9AC391C87669CF_label_en-US" xlink:label="lab_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_0BD9FA70B1BA95E79B9AC391C87669CF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Unrecorded Unconditional Purchase Obligation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount" xlink:label="loc_us-gaap_UnrecordedUnconditionalPurchaseObligationBalanceSheetAmount_0BD9FA70B1BA95E79B9AC391C87669CF" xlink:type="locator" />
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    <link:label id="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_7A3F82EC69CA50B8AEE2DE2A60E51D3B_label_en-US" xlink:label="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_7A3F82EC69CA50B8AEE2DE2A60E51D3B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Consolidated Statements of Cash Flows [Abstract]</link:label>
    <link:label id="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_7A3F82EC69CA50B8AEE2DE2A60E51D3B_documentation_en-US" xlink:label="lab_iep_ConsolidatedStatementsOfCashFlowsAbstract_7A3F82EC69CA50B8AEE2DE2A60E51D3B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Consolidated Statements of Cash Flows [Abstract]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_ConsolidatedStatementsOfCashFlowsAbstract" xlink:label="loc_iep_ConsolidatedStatementsOfCashFlowsAbstract_7A3F82EC69CA50B8AEE2DE2A60E51D3B" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_816771650D5AF60D8A9ADE2A60E50F8E_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_816771650D5AF60D8A9ADE2A60E50F8E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from operating activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_816771650D5AF60D8A9ADE2A60E50F8E_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_816771650D5AF60D8A9ADE2A60E50F8E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_816771650D5AF60D8A9ADE2A60E50F8E" xlink:type="locator" />
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    <link:label id="lab_us-gaap_GainLossOnInvestments_55E4DE40D52D56CBADA1DE2A60E5F469_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_GainLossOnInvestments_55E4DE40D52D56CBADA1DE2A60E5F469" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Net (gain) loss from securities transactions</link:label>
    <link:label id="lab_us-gaap_GainLossOnInvestments_55E4DE40D52D56CBADA1DE2A60E5F469_label_en-US" xlink:label="lab_us-gaap_GainLossOnInvestments_55E4DE40D52D56CBADA1DE2A60E5F469" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Gain (Loss) on Investments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="loc_us-gaap_GainLossOnInvestments_55E4DE40D52D56CBADA1DE2A60E5F469" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToAcquireMarketableSecurities_089DD59DD4A178E8E9D8DE2A60E55596_label_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireMarketableSecurities_089DD59DD4A178E8E9D8DE2A60E55596" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Acquire Marketable Securities</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireMarketableSecurities" xlink:label="loc_us-gaap_PaymentsToAcquireMarketableSecurities_089DD59DD4A178E8E9D8DE2A60E55596" xlink:type="locator" />
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    <link:label id="lab_iep_PurchasesToCoverSecuritiesSoldNotYetPurchased_A046196665B5D5EC3B1DDE2A60E504A8_negatedTerseLabel_en-US" xlink:label="lab_iep_PurchasesToCoverSecuritiesSoldNotYetPurchased_A046196665B5D5EC3B1DDE2A60E504A8" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Purchases to cover securities sold, not yet purchased</link:label>
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_64BE6F13ED61818564B0DE2A60E5C0DB_terseLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_64BE6F13ED61818564B0DE2A60E5C0DB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash flows from investing activities:</link:label>
    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_64BE6F13ED61818564B0DE2A60E5C0DB_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_64BE6F13ED61818564B0DE2A60E5C0DB" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities [Abstract]</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireProductiveAssets_E020815FA586EDE4DD22DE2A60E58CC9_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireProductiveAssets_E020815FA586EDE4DD22DE2A60E58CC9" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_E020815FA586EDE4DD22DE2A60E58CC9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_53172E83702BD03C63B5DE2A60E5B3F8_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_53172E83702BD03C63B5DE2A60E5B3F8" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Purchase of additional interests in consolidated subsidiaries</link:label>
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    <link:label id="lab_us-gaap_PaymentsToAcquireInvestments_C31F978A7E001CCFB011DE2A60E5B559_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToAcquireInvestments_C31F978A7E001CCFB011DE2A60E5B559" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Purchases of investments</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireInvestments" xlink:label="loc_us-gaap_PaymentsToAcquireInvestments_C31F978A7E001CCFB011DE2A60E5B559" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_C5E94B1BC209992ED3B8DE2A60E5B3B6_totalLabel_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInInvestingActivities_C5E94B1BC209992ED3B8DE2A60E5B3B6" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Net cash provided by (used in) investing activities</link:label>
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    <link:label id="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_BB75740604E0E694B932DE2A60E5DE75_label_en-US" xlink:label="lab_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_BB75740604E0E694B932DE2A60E5DE75" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities [Abstract]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_BB75740604E0E694B932DE2A60E5DE75" xlink:type="locator" />
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    <link:label id="lab_iep_ProceedsfromInvestmentsegmentcontributions_B2ADDC4BDAE35EBA8F28DE2A60E5514F_terseLabel_en-US" xlink:label="lab_iep_ProceedsfromInvestmentsegmentcontributions_B2ADDC4BDAE35EBA8F28DE2A60E5514F" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment segment contributions from non-controlling interests</link:label>
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    <link:label id="lab_iep_ProceedsfromInvestmentsegmentcontributions_B2ADDC4BDAE35EBA8F28DE2A60E5514F_documentation_en-US" xlink:label="lab_iep_ProceedsfromInvestmentsegmentcontributions_B2ADDC4BDAE35EBA8F28DE2A60E5514F" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Proceeds from Investment segment contributions</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_ProceedsfromInvestmentsegmentcontributions" xlink:label="loc_iep_ProceedsfromInvestmentsegmentcontributions_B2ADDC4BDAE35EBA8F28DE2A60E5514F" xlink:type="locator" />
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    <link:label id="lab_iep_PaymentforInvestmentsegmentdistributions_15F0F82B6194617D0E7DDE2A60E5B792_negatedTerseLabel_en-US" xlink:label="lab_iep_PaymentforInvestmentsegmentdistributions_15F0F82B6194617D0E7DDE2A60E5B792" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Investment segment distributions from non-controlling interests</link:label>
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    <link:label id="lab_iep_PaymentforInvestmentsegmentdistributions_15F0F82B6194617D0E7DDE2A60E5B792_documentation_en-US" xlink:label="lab_iep_PaymentforInvestmentsegmentdistributions_15F0F82B6194617D0E7DDE2A60E5B792" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Payment for Investment segment distributions</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_PaymentforInvestmentsegmentdistributions" xlink:label="loc_iep_PaymentforInvestmentsegmentdistributions_15F0F82B6194617D0E7DDE2A60E5B792" xlink:type="locator" />
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    <link:label id="lab_iep_Proceedsfromsubsidiaryequityissuance_B3593394CD13F48BC65EDE2A60E54514_terseLabel_en-US" xlink:label="lab_iep_Proceedsfromsubsidiaryequityissuance_B3593394CD13F48BC65EDE2A60E54514" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Proceeds from subsidiary equity offerings</link:label>
    <link:label id="lab_iep_Proceedsfromsubsidiaryequityissuance_B3593394CD13F48BC65EDE2A60E54514_label_en-US" xlink:label="lab_iep_Proceedsfromsubsidiaryequityissuance_B3593394CD13F48BC65EDE2A60E54514" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Proceeds from subsidiary equity issuance</link:label>
    <link:label id="lab_iep_Proceedsfromsubsidiaryequityissuance_B3593394CD13F48BC65EDE2A60E54514_documentation_en-US" xlink:label="lab_iep_Proceedsfromsubsidiaryequityissuance_B3593394CD13F48BC65EDE2A60E54514" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Proceeds from subsidiary equity issuance</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_Proceedsfromsubsidiaryequityissuance" xlink:label="loc_iep_Proceedsfromsubsidiaryequityissuance_B3593394CD13F48BC65EDE2A60E54514" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PaymentsToMinorityShareholders_562CF075B5C402718409DE2A60E5BE18_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_PaymentsToMinorityShareholders_562CF075B5C402718409DE2A60E5BE18" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Dividends and distributions to non-controlling interests in subsidiaries</link:label>
    <link:label id="lab_us-gaap_PaymentsToMinorityShareholders_562CF075B5C402718409DE2A60E5BE18_label_en-US" xlink:label="lab_us-gaap_PaymentsToMinorityShareholders_562CF075B5C402718409DE2A60E5BE18" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Payments to Noncontrolling Interests</link:label>
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    <link:label id="lab_us-gaap_LongLivedAssetsHeldForSaleNameDomain_DE25D737BEEB48EC405DD90DD953E5B1_terseLabel_en-US" xlink:label="lab_us-gaap_LongLivedAssetsHeldForSaleNameDomain_DE25D737BEEB48EC405DD90DD953E5B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Long Lived Assets Held-for-sale, Name [Domain]</link:label>
    <link:label id="lab_us-gaap_LongLivedAssetsHeldForSaleNameDomain_DE25D737BEEB48EC405DD90DD953E5B1_label_en-US" xlink:label="lab_us-gaap_LongLivedAssetsHeldForSaleNameDomain_DE25D737BEEB48EC405DD90DD953E5B1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Long Lived Assets Held-for-sale, Name [Domain]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LongLivedAssetsHeldForSaleNameDomain" xlink:label="loc_us-gaap_LongLivedAssetsHeldForSaleNameDomain_DE25D737BEEB48EC405DD90DD953E5B1" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_LongLivedAssetsHeldForSaleNameDomain_DE25D737BEEB48EC405DD90DD953E5B1" xlink:to="lab_us-gaap_LongLivedAssetsHeldForSaleNameDomain_DE25D737BEEB48EC405DD90DD953E5B1" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentLineItems_910A08519DFAF8399967D90DD953662D_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentLineItems_910A08519DFAF8399967D90DD953662D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentLineItems_910A08519DFAF8399967D90DD953662D_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentLineItems_910A08519DFAF8399967D90DD953662D" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentLineItems_910A08519DFAF8399967D90DD953662D" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentLineItems_910A08519DFAF8399967D90DD953662D" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentLineItems_910A08519DFAF8399967D90DD953662D" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentGross_734B69473F0337447474D90DD9536CAF_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentGross_734B69473F0337447474D90DD9536CAF" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment, gross</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentGross_734B69473F0337447474D90DD9536CAF_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentGross_734B69473F0337447474D90DD9536CAF" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Gross</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentGross_734B69473F0337447474D90DD9536CAF" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentGross_734B69473F0337447474D90DD9536CAF" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentGross_734B69473F0337447474D90DD9536CAF" xlink:type="arc" />
    <link:label id="lab_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_EAC7A9815A4F22674BA2D90DD953B48B_negatedTerseLabel_en-US" xlink:label="lab_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_EAC7A9815A4F22674BA2D90DD953B48B" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:type="resource" xml:lang="en-US">Less: Accumulated depreciation and amortization</link:label>
    <link:label id="lab_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_EAC7A9815A4F22674BA2D90DD953B48B_label_en-US" xlink:label="lab_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_EAC7A9815A4F22674BA2D90DD953B48B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_EAC7A9815A4F22674BA2D90DD953B48B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_EAC7A9815A4F22674BA2D90DD953B48B" xlink:to="lab_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_EAC7A9815A4F22674BA2D90DD953B48B" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentNet_0D76DB15EFD5C50D78FCD90DD953EF5F_totalLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentNet_0D76DB15EFD5C50D78FCD90DD953EF5F" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment, net</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_0D76DB15EFD5C50D78FCD90DD953EF5F" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentNet_0D76DB15EFD5C50D78FCD90DD953EF5F" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentNet_0D76DB15EFD5C50D78FCD90DD953EF5F" xlink:type="arc" />
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_5836045B37530F7F5B46D90DD953E6DD_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_5836045B37530F7F5B46D90DD953E6DD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, plant and equipment, useful life (in years)</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_5836045B37530F7F5B46D90DD953E6DD_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_5836045B37530F7F5B46D90DD953E6DD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Useful Life</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentUsefulLife" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentUsefulLife_5836045B37530F7F5B46D90DD953E6DD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_PropertyPlantAndEquipmentUsefulLife_5836045B37530F7F5B46D90DD953E6DD" xlink:to="lab_us-gaap_PropertyPlantAndEquipmentUsefulLife_5836045B37530F7F5B46D90DD953E6DD" xlink:type="arc" />
    <link:label id="lab_us-gaap_Depreciation_2135C16C3D2D5CA40F35D90DD9538592_terseLabel_en-US" xlink:label="lab_us-gaap_Depreciation_2135C16C3D2D5CA40F35D90DD9538592" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Depreciation and amortization expense related to property, plant and equipment</link:label>
    <link:label id="lab_us-gaap_Depreciation_2135C16C3D2D5CA40F35D90DD9538592_label_en-US" xlink:label="lab_us-gaap_Depreciation_2135C16C3D2D5CA40F35D90DD9538592" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Depreciation</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Depreciation" xlink:label="loc_us-gaap_Depreciation_2135C16C3D2D5CA40F35D90DD9538592" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_Depreciation_2135C16C3D2D5CA40F35D90DD9538592" xlink:to="lab_us-gaap_Depreciation_2135C16C3D2D5CA40F35D90DD9538592" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_353A2BDC2FBA2A8C00BDD90DD9533F5A_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_353A2BDC2FBA2A8C00BDD90DD9533F5A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2018</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_353A2BDC2FBA2A8C00BDD90DD9533F5A_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_353A2BDC2FBA2A8C00BDD90DD9533F5A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, Current</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_353A2BDC2FBA2A8C00BDD90DD9533F5A" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_353A2BDC2FBA2A8C00BDD90DD9533F5A" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableCurrent_353A2BDC2FBA2A8C00BDD90DD9533F5A" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_7D06FC3AFF5A0D7C7F23D90DD95397CC_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_7D06FC3AFF5A0D7C7F23D90DD95397CC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2019</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_7D06FC3AFF5A0D7C7F23D90DD95397CC_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_7D06FC3AFF5A0D7C7F23D90DD95397CC" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, in Two Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_7D06FC3AFF5A0D7C7F23D90DD95397CC" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_7D06FC3AFF5A0D7C7F23D90DD95397CC" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInTwoYears_7D06FC3AFF5A0D7C7F23D90DD95397CC" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_8BAF6896C07D12BA0012D90DD9530867_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_8BAF6896C07D12BA0012D90DD9530867" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2020</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_8BAF6896C07D12BA0012D90DD9530867_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_8BAF6896C07D12BA0012D90DD9530867" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, in Three Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_8BAF6896C07D12BA0012D90DD9530867" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_8BAF6896C07D12BA0012D90DD9530867" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInThreeYears_8BAF6896C07D12BA0012D90DD9530867" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_A37DB7FA52998CEEC172D90DD9536E61_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_A37DB7FA52998CEEC172D90DD9536E61" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2021</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_A37DB7FA52998CEEC172D90DD9536E61_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_A37DB7FA52998CEEC172D90DD9536E61" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, in Four Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_A37DB7FA52998CEEC172D90DD9536E61" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_A37DB7FA52998CEEC172D90DD9536E61" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFourYears_A37DB7FA52998CEEC172D90DD9536E61" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_E55C117784156C09345DD90DD9537CFA_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_E55C117784156C09345DD90DD9537CFA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">2022</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_E55C117784156C09345DD90DD9537CFA_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_E55C117784156C09345DD90DD9537CFA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, in Five Years</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_E55C117784156C09345DD90DD9537CFA" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_E55C117784156C09345DD90DD9537CFA" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableInFiveYears_E55C117784156C09345DD90DD9537CFA" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter_D8DD74A5C764D4DDE67ED90DD953AA77_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter_D8DD74A5C764D4DDE67ED90DD953AA77" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Thereafter</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter_D8DD74A5C764D4DDE67ED90DD953AA77_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter_D8DD74A5C764D4DDE67ED90DD953AA77" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable, Thereafter</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter_D8DD74A5C764D4DDE67ED90DD953AA77" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter_D8DD74A5C764D4DDE67ED90DD953AA77" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivableThereafter_D8DD74A5C764D4DDE67ED90DD953AA77" xlink:type="arc" />
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable_810440AE063B7AAB81DCD90DD95359A7_totalLabel_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable_810440AE063B7AAB81DCD90DD95359A7" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:type="resource" xml:lang="en-US">Future minimum lease payments on operating leases</link:label>
    <link:label id="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable_810440AE063B7AAB81DCD90DD95359A7_label_en-US" xlink:label="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable_810440AE063B7AAB81DCD90DD95359A7" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Operating Leases, Future Minimum Payments Receivable</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable" xlink:label="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable_810440AE063B7AAB81DCD90DD95359A7" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable_810440AE063B7AAB81DCD90DD95359A7" xlink:to="lab_us-gaap_OperatingLeasesFutureMinimumPaymentsReceivable_810440AE063B7AAB81DCD90DD95359A7" xlink:type="arc" />
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNeTable_6A2889DDCA2E7E996029DE2A5EE18D11_label_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNeTable_6A2889DDCA2E7E996029DE2A5EE18D11" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), Ne [Table]</link:label>
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    <link:loc xlink:href="iep-20171231.xsd#iep_ComponentOfOtherIncomeLossNeTable" xlink:label="loc_iep_ComponentOfOtherIncomeLossNeTable_6A2889DDCA2E7E996029DE2A5EE18D11" xlink:type="locator" />
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    <link:label id="lab_iep_ComponentOfOtherIncomeLossNetAxis_5CA55BAD94EA1B858EAADE2A5EE15205_documentation_en-US" xlink:label="lab_iep_ComponentOfOtherIncomeLossNetAxis_5CA55BAD94EA1B858EAADE2A5EE15205" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Component of Other Income (Loss), net [Axis]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_ComponentOfOtherIncomeLossNetAxis" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetAxis_5CA55BAD94EA1B858EAADE2A5EE15205" xlink:type="locator" />
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    <link:loc xlink:href="iep-20171231.xsd#iep_ComponentOfOtherIncomeLossNetNameDomain" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_458BB20F9F8681C09DAADE2A5EE162B8" xlink:type="locator" />
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    <link:label id="lab_iep_GainonacquisitionMember_3F4E1AAFADD1A57187E8DE2A5EE17DE0_terseLabel_en-US" xlink:label="lab_iep_GainonacquisitionMember_3F4E1AAFADD1A57187E8DE2A5EE17DE0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Gain on acquisition</link:label>
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    <link:label id="lab_iep_AutomotivesegmentandHoldingCompanyMember_9B76FCEF3D7AC6A1798DDE07C21CA4F5_terseLabel_en-US" xlink:label="lab_iep_AutomotivesegmentandHoldingCompanyMember_9B76FCEF3D7AC6A1798DDE07C21CA4F5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Automotive segment and Holding Company</link:label>
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    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_9B4005499F2539B95F1AD90DD982F76D" xlink:to="lab_us-gaap_RelatedPartyTransactionDomain_9B4005499F2539B95F1AD90DD982F76D" xlink:type="arc" />
    <link:label id="lab_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B_terseLabel_en-US" xlink:label="lab_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B" 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_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B_label_en-US" xlink:label="lab_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment in funds [Member]</link:label>
    <link:label id="lab_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B_documentation_en-US" xlink:label="lab_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Investment in funds [Member]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_InvestmentinfundsMember" xlink:label="loc_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B" xlink:to="lab_iep_InvestmentinfundsMember_AFF1DDA1BFB3FFA7F45ED90DD982E15B" xlink:type="arc" />
    <link:label id="lab_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393_terseLabel_en-US" xlink:label="lab_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Investment balance in funds</link:label>
    <link:label id="lab_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393_label_en-US" xlink:label="lab_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Investment balance in funds [Member]</link:label>
    <link:label id="lab_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393_documentation_en-US" xlink:label="lab_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Investment balance in funds</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_InvestmentbalanceinfundsMember" xlink:label="loc_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393" xlink:to="lab_iep_InvestmentbalanceinfundsMember_622888D656917CEA5A6AD90DD9820393" xlink:type="arc" />
    <link:label id="lab_iep_ExpenseSharingAgreementMember_40E3C57729E8C003C2F0D90DD982C029_terseLabel_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_40E3C57729E8C003C2F0D90DD982C029" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Expense sharing arrangement</link:label>
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    <link:label id="lab_iep_ExpenseSharingAgreementMember_40E3C57729E8C003C2F0D90DD982C029_documentation_en-US" xlink:label="lab_iep_ExpenseSharingAgreementMember_40E3C57729E8C003C2F0D90DD982C029" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Expense Sharing Agreement [Member]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_ExpenseSharingAgreementMember" xlink:label="loc_iep_ExpenseSharingAgreementMember_40E3C57729E8C003C2F0D90DD982C029" xlink:type="locator" />
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    <link:label id="lab_sic_Z7600_F54ABCEC625BD75A7DD1D90DD9821189_terseLabel_en-US" xlink:label="lab_sic_Z7600_F54ABCEC625BD75A7DD1D90DD9821189" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Repair services revenue from related party</link:label>
    <link:label id="lab_sic_Z7600_F54ABCEC625BD75A7DD1D90DD9821189_label_en-US" xlink:label="lab_sic_Z7600_F54ABCEC625BD75A7DD1D90DD9821189" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">7600 Services, Miscellaneous Repair Services [Member]</link:label>
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    <link:label id="lab_iep_PurchasesfromrelatedpartyMember_EBEE4F984E2B77B6830CD90DD9826F96_terseLabel_en-US" xlink:label="lab_iep_PurchasesfromrelatedpartyMember_EBEE4F984E2B77B6830CD90DD9826F96" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Purchases from related party</link:label>
    <link:label id="lab_iep_PurchasesfromrelatedpartyMember_EBEE4F984E2B77B6830CD90DD9826F96_label_en-US" xlink:label="lab_iep_PurchasesfromrelatedpartyMember_EBEE4F984E2B77B6830CD90DD9826F96" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Purchases from related party [Member]</link:label>
    <link:label id="lab_iep_PurchasesfromrelatedpartyMember_EBEE4F984E2B77B6830CD90DD9826F96_documentation_en-US" xlink:label="lab_iep_PurchasesfromrelatedpartyMember_EBEE4F984E2B77B6830CD90DD9826F96" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Purchases from related party</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_PurchasesfromrelatedpartyMember" xlink:label="loc_iep_PurchasesfromrelatedpartyMember_EBEE4F984E2B77B6830CD90DD9826F96" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CashDistributionMember_6859A63C10EB3D9DA935D90DD982F444_terseLabel_en-US" xlink:label="lab_us-gaap_CashDistributionMember_6859A63C10EB3D9DA935D90DD982F444" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Distribution of cash</link:label>
    <link:label id="lab_us-gaap_CashDistributionMember_6859A63C10EB3D9DA935D90DD982F444_label_en-US" xlink:label="lab_us-gaap_CashDistributionMember_6859A63C10EB3D9DA935D90DD982F444" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash Distribution [Member]</link:label>
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    <link:label id="lab_iep_WithholdingMember_0974A9542762C3BF1F93D90DD982D067_terseLabel_en-US" xlink:label="lab_iep_WithholdingMember_0974A9542762C3BF1F93D90DD982D067" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Withholdings</link:label>
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    <link:label id="lab_iep_WithholdingMember_0974A9542762C3BF1F93D90DD982D067_documentation_en-US" xlink:label="lab_iep_WithholdingMember_0974A9542762C3BF1F93D90DD982D067" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Withholding</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_WithholdingMember" xlink:label="loc_iep_WithholdingMember_0974A9542762C3BF1F93D90DD982D067" xlink:type="locator" />
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    <link:label id="lab_iep_RailcarcomponentsalesMember_72EDEF60E849A565E98CD90DD98294E5_terseLabel_en-US" xlink:label="lab_iep_RailcarcomponentsalesMember_72EDEF60E849A565E98CD90DD98294E5" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Sales to related party</link:label>
    <link:label id="lab_iep_RailcarcomponentsalesMember_72EDEF60E849A565E98CD90DD98294E5_label_en-US" xlink:label="lab_iep_RailcarcomponentsalesMember_72EDEF60E849A565E98CD90DD98294E5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Railcar component sales [Member]</link:label>
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    <link:loc xlink:href="iep-20171231.xsd#iep_RailcarcomponentsalesMember" xlink:label="loc_iep_RailcarcomponentsalesMember_72EDEF60E849A565E98CD90DD98294E5" xlink:type="locator" />
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    <link:label id="lab_us-gaap_OperatingExpenseMember_D8C0CF15D7B341E4021CD90DD982F631_terseLabel_en-US" xlink:label="lab_us-gaap_OperatingExpenseMember_D8C0CF15D7B341E4021CD90DD982F631" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Buying group operating expenses</link:label>
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    <link:label id="lab_iep_ArlMember_0C74A84FC8224D907A84D90DD9821262_terseLabel_en-US" xlink:label="lab_iep_ArlMember_0C74A84FC8224D907A84D90DD9821262" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ARL</link:label>
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    <link:label id="lab_iep_ArlMember_0C74A84FC8224D907A84D90DD9821262_documentation_en-US" xlink:label="lab_iep_ArlMember_0C74A84FC8224D907A84D90DD9821262" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">ARL [Member]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_ArlMember" xlink:label="loc_iep_ArlMember_0C74A84FC8224D907A84D90DD9821262" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_ArlMember_0C74A84FC8224D907A84D90DD9821262" xlink:to="lab_iep_ArlMember_0C74A84FC8224D907A84D90DD9821262" xlink:type="arc" />
    <link:label id="lab_iep_ConsolidatedVIEMember_98EDD4902F04C5BF1C18D90DD9821080_terseLabel_en-US" xlink:label="lab_iep_ConsolidatedVIEMember_98EDD4902F04C5BF1C18D90DD9821080" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidated VIE</link:label>
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    <link:loc xlink:href="iep-20171231.xsd#iep_ConsolidatedVIEMember" xlink:label="loc_iep_ConsolidatedVIEMember_98EDD4902F04C5BF1C18D90DD9821080" xlink:type="locator" />
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    <link:label id="lab_us-gaap_EquityMethodInvesteeMember_B99FC3EA8FFB4C1CA510D90DD982525D_terseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvesteeMember_B99FC3EA8FFB4C1CA510D90DD982525D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Hertz</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_EquityMethodInvesteeMember" xlink:label="loc_us-gaap_EquityMethodInvesteeMember_B99FC3EA8FFB4C1CA510D90DD982525D" xlink:type="locator" />
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    <link:label id="lab_iep_IRLHoldingMember_85ECF9B0D1C6F54A07A1D90DD982F5BC_terseLabel_en-US" xlink:label="lab_iep_IRLHoldingMember_85ECF9B0D1C6F54A07A1D90DD982F5BC" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">IRL Holding</link:label>
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    <link:label id="lab_iep_AcfMember_BD17DFFC1661697BD6F7D90DD982B663_terseLabel_en-US" xlink:label="lab_iep_AcfMember_BD17DFFC1661697BD6F7D90DD982B663" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">ACF</link:label>
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    <link:label id="lab_iep_DueFromBrokerMember_28EA16EA4EF8D5B5FDECC391CAD912F0_terseLabel_en-US" xlink:label="lab_iep_DueFromBrokerMember_28EA16EA4EF8D5B5FDECC391CAD912F0" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Due from broker</link:label>
    <link:label id="lab_iep_DueFromBrokerMember_28EA16EA4EF8D5B5FDECC391CAD912F0_label_en-US" xlink:label="lab_iep_DueFromBrokerMember_28EA16EA4EF8D5B5FDECC391CAD912F0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Due from broker [Member]</link:label>
    <link:label id="lab_iep_DueFromBrokerMember_28EA16EA4EF8D5B5FDECC391CAD912F0_documentation_en-US" xlink:label="lab_iep_DueFromBrokerMember_28EA16EA4EF8D5B5FDECC391CAD912F0" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Due from broker [Member]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_DueFromBrokerMember" xlink:label="loc_iep_DueFromBrokerMember_28EA16EA4EF8D5B5FDECC391CAD912F0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_SecuritiesSoldNotYetPurchasedMember_36B58600AE7AACD1F522C391CAD927CB_terseLabel_en-US" xlink:label="lab_us-gaap_SecuritiesSoldNotYetPurchasedMember_36B58600AE7AACD1F522C391CAD927CB" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Securities Sold, Not yet Purchased</link:label>
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    <link:label id="lab_iep_DuetobrokersMember_77D43C0B8CF69A8F552AC391CAD9D675_terseLabel_en-US" xlink:label="lab_iep_DuetobrokersMember_77D43C0B8CF69A8F552AC391CAD9D675" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Due to brokers</link:label>
    <link:label id="lab_iep_DuetobrokersMember_77D43C0B8CF69A8F552AC391CAD9D675_label_en-US" xlink:label="lab_iep_DuetobrokersMember_77D43C0B8CF69A8F552AC391CAD9D675" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Due to brokers [Member]</link:label>
    <link:label id="lab_iep_DuetobrokersMember_77D43C0B8CF69A8F552AC391CAD9D675_documentation_en-US" xlink:label="lab_iep_DuetobrokersMember_77D43C0B8CF69A8F552AC391CAD9D675" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Due to brokers [Member]</link:label>
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    <link:label id="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_F0C5BE775F69BDA55B44C391CADEF0B1_verboseLabel_en-US" xlink:label="lab_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_F0C5BE775F69BDA55B44C391CADEF0B1" 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>
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    <link:label id="lab_us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets_F46995A726CE4F874883C391CADEF1FE_label_en-US" xlink:label="lab_us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets_F46995A726CE4F874883C391CADEF1FE" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Variable Interest Entity, Consolidated, Carrying Amount, Assets</link:label>
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    <link:label id="lab_us-gaap_VariableInterestEntityConsolidatedCarryingAmountLiabilities_CA1590658BAB2270E2F7C391CADE36A9_terseLabel_en-US" xlink:label="lab_us-gaap_VariableInterestEntityConsolidatedCarryingAmountLiabilities_CA1590658BAB2270E2F7C391CADE36A9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Liabilities of VIE's</link:label>
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    <link:label id="lab_us-gaap_InterestPaidNet_E90AD30A929693811676C391C865AAB1_terseLabel_en-US" xlink:label="lab_us-gaap_InterestPaidNet_E90AD30A929693811676C391C865AAB1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cash payments for interest, net of amounts capitalized</link:label>
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    <link:label id="lab_us-gaap_NoncashOrPartNoncashAcquisitionInvestmentsAcquired1_3A616606B5404B5E5CBFC391C86583FE_terseLabel_en-US" xlink:label="lab_us-gaap_NoncashOrPartNoncashAcquisitionInvestmentsAcquired1_3A616606B5404B5E5CBFC391C86583FE" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Acquisition of subsidiary common stock included in accrued expenses and other liabilities</link:label>
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    <link:label id="lab_iep_LpUnitIssuanceToPurchaseMajorityInterests_34B20A5267184FF3293DC391C865DAA8_terseLabel_en-US" xlink:label="lab_iep_LpUnitIssuanceToPurchaseMajorityInterests_34B20A5267184FF3293DC391C865DAA8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">LP unit issuance for remaining 25% interest in ARL</link:label>
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    <link:label id="lab_iep_LpUnitIssuanceToPurchaseMajorityInterests_34B20A5267184FF3293DC391C865DAA8_documentation_en-US" xlink:label="lab_iep_LpUnitIssuanceToPurchaseMajorityInterests_34B20A5267184FF3293DC391C865DAA8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">LP unit issuance to purchase majority interests</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_LpUnitIssuanceToPurchaseMajorityInterests" xlink:label="loc_iep_LpUnitIssuanceToPurchaseMajorityInterests_34B20A5267184FF3293DC391C865DAA8" xlink:type="locator" />
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    <link:label id="lab_iep_SubsidiarycommonunitissuanceforacquisitionofCVRNitrogen_02A88E0045180AF0F2ECC391C865C1F3_terseLabel_en-US" xlink:label="lab_iep_SubsidiarycommonunitissuanceforacquisitionofCVRNitrogen_02A88E0045180AF0F2ECC391C865C1F3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of subsidiary common units issued in an acquisition of business</link:label>
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    <link:label id="lab_iep_SubsidiarycommonunitissuanceforacquisitionofCVRNitrogen_02A88E0045180AF0F2ECC391C865C1F3_documentation_en-US" xlink:label="lab_iep_SubsidiarycommonunitissuanceforacquisitionofCVRNitrogen_02A88E0045180AF0F2ECC391C865C1F3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Subsidiary common unit issuance for acquisition of CVR Nitrogen</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_SubsidiarycommonunitissuanceforacquisitionofCVRNitrogen" xlink:label="loc_iep_SubsidiarycommonunitissuanceforacquisitionofCVRNitrogen_02A88E0045180AF0F2ECC391C865C1F3" xlink:type="locator" />
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    <link:label id="lab_us-gaap_NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1_62547E9B1B8B5A2197D6C391C865F784_terseLabel_en-US" xlink:label="lab_us-gaap_NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1_62547E9B1B8B5A2197D6C391C865F784" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Fair value of debt assumed in an acquisition of business</link:label>
    <link:label id="lab_us-gaap_NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1_62547E9B1B8B5A2197D6C391C865F784_label_en-US" xlink:label="lab_us-gaap_NoncashOrPartNoncashAcquisitionValueOfLiabilitiesAssumed1_62547E9B1B8B5A2197D6C391C865F784" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Noncash or Part Noncash Acquisition, Value of Liabilities Assumed</link:label>
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    <link:label id="lab_us-gaap_CapitalExpendituresIncurredButNotYetPaid_383240B73AAD843268CDC391C865BEDA_terseLabel_en-US" xlink:label="lab_us-gaap_CapitalExpendituresIncurredButNotYetPaid_383240B73AAD843268CDC391C865BEDA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Capital expenditures included in accounts payable, accrued expenses and other liabilities</link:label>
    <link:label id="lab_us-gaap_CapitalExpendituresIncurredButNotYetPaid_383240B73AAD843268CDC391C865BEDA_label_en-US" xlink:label="lab_us-gaap_CapitalExpendituresIncurredButNotYetPaid_383240B73AAD843268CDC391C865BEDA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Capital Expenditures Incurred but Not yet Paid</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CapitalExpendituresIncurredButNotYetPaid" xlink:label="loc_us-gaap_CapitalExpendituresIncurredButNotYetPaid_383240B73AAD843268CDC391C865BEDA" xlink:type="locator" />
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    <link:label id="lab_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD_terseLabel_en-US" xlink:label="lab_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Other Segments and Holding Company</link:label>
    <link:label id="lab_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD_label_en-US" xlink:label="lab_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Other Segments and Holding Company [Member]</link:label>
    <link:label id="lab_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD_documentation_en-US" xlink:label="lab_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Other Segments and Holding Company [Member]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_OtherSegmentsAndHoldingCompanyMember" xlink:label="loc_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD" xlink:to="lab_iep_OtherSegmentsAndHoldingCompanyMember_E8CF76D59D2743B32494DE2A60A68DCD" xlink:type="arc" />
    <link:label id="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8_terseLabel_en-US" xlink:label="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Automotive, Railcar, Food Packaging and Home Fashion Segments</link:label>
    <link:label id="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8_label_en-US" xlink:label="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Automotive, Railcar, Food Packaging and Home Fashion Segments [Member]</link:label>
    <link:label id="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8_documentation_en-US" xlink:label="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Automotive, Railcar, Food Packaging and Home Fashion Segments [Member]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember" xlink:label="loc_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8" xlink:to="lab_iep_AutomotiveRailcarFoodPackagingAndHomeFashionSegmentsMember_E9E66561E56162B07680DE2A60A610F8" xlink:type="arc" />
    <link:label id="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_E1D7FE60269F78C31BF4DE2A60A6387E_terseLabel_en-US" xlink:label="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_E1D7FE60269F78C31BF4DE2A60A6387E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Consolidation, Policy</link:label>
    <link:label id="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_E1D7FE60269F78C31BF4DE2A60A6387E_label_en-US" xlink:label="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_E1D7FE60269F78C31BF4DE2A60A6387E" 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>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ConsolidationVariableInterestEntityPolicy" xlink:label="loc_us-gaap_ConsolidationVariableInterestEntityPolicy_E1D7FE60269F78C31BF4DE2A60A6387E" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_ConsolidationVariableInterestEntityPolicy_E1D7FE60269F78C31BF4DE2A60A6387E" xlink:to="lab_us-gaap_ConsolidationVariableInterestEntityPolicy_E1D7FE60269F78C31BF4DE2A60A6387E" xlink:type="arc" />
    <link:label id="lab_us-gaap_EquityMethodInvestmentsPolicy_772048539CAC66E6B831DE2A60A65B38_terseLabel_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentsPolicy_772048539CAC66E6B831DE2A60A65B38" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Equity Method Investments, Policy</link:label>
    <link:label id="lab_us-gaap_EquityMethodInvestmentsPolicy_772048539CAC66E6B831DE2A60A65B38_label_en-US" xlink:label="lab_us-gaap_EquityMethodInvestmentsPolicy_772048539CAC66E6B831DE2A60A65B38" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Equity Method Investments [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_EquityMethodInvestmentsPolicy" xlink:label="loc_us-gaap_EquityMethodInvestmentsPolicy_772048539CAC66E6B831DE2A60A65B38" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_EquityMethodInvestmentsPolicy_772048539CAC66E6B831DE2A60A65B38" xlink:to="lab_us-gaap_EquityMethodInvestmentsPolicy_772048539CAC66E6B831DE2A60A65B38" xlink:type="arc" />
    <link:label id="lab_us-gaap_CostMethodInvestmentsPolicy_49EFACB2B6234DDA0F00DE2A60A62659_terseLabel_en-US" xlink:label="lab_us-gaap_CostMethodInvestmentsPolicy_49EFACB2B6234DDA0F00DE2A60A62659" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Cost Method Investments, Policy</link:label>
    <link:label id="lab_us-gaap_CostMethodInvestmentsPolicy_49EFACB2B6234DDA0F00DE2A60A62659_label_en-US" xlink:label="lab_us-gaap_CostMethodInvestmentsPolicy_49EFACB2B6234DDA0F00DE2A60A62659" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cost Method Investments, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CostMethodInvestmentsPolicy" xlink:label="loc_us-gaap_CostMethodInvestmentsPolicy_49EFACB2B6234DDA0F00DE2A60A62659" xlink:type="locator" />
    <link:labelArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="loc_us-gaap_CostMethodInvestmentsPolicy_49EFACB2B6234DDA0F00DE2A60A62659" xlink:to="lab_us-gaap_CostMethodInvestmentsPolicy_49EFACB2B6234DDA0F00DE2A60A62659" xlink:type="arc" />
    <link:label id="lab_us-gaap_PriorPeriodReclassificationAdjustmentDescription_B78C685D78B5A99A7BFCDE2A60A61FEA_terseLabel_en-US" xlink:label="lab_us-gaap_PriorPeriodReclassificationAdjustmentDescription_B78C685D78B5A99A7BFCDE2A60A61FEA" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Reclassification, Policy</link:label>
    <link:label id="lab_us-gaap_PriorPeriodReclassificationAdjustmentDescription_B78C685D78B5A99A7BFCDE2A60A61FEA_label_en-US" xlink:label="lab_us-gaap_PriorPeriodReclassificationAdjustmentDescription_B78C685D78B5A99A7BFCDE2A60A61FEA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Reclassification, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PriorPeriodReclassificationAdjustmentDescription" xlink:label="loc_us-gaap_PriorPeriodReclassificationAdjustmentDescription_B78C685D78B5A99A7BFCDE2A60A61FEA" xlink:type="locator" />
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    <link:label id="lab_us-gaap_UseOfEstimates_F19CC7C2CCAC79890D7DDE2A60A6932C_terseLabel_en-US" xlink:label="lab_us-gaap_UseOfEstimates_F19CC7C2CCAC79890D7DDE2A60A6932C" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Use of Estimates, Policy</link:label>
    <link:label id="lab_us-gaap_UseOfEstimates_F19CC7C2CCAC79890D7DDE2A60A6932C_label_en-US" xlink:label="lab_us-gaap_UseOfEstimates_F19CC7C2CCAC79890D7DDE2A60A6932C" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Use of Estimates, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_UseOfEstimates" xlink:label="loc_us-gaap_UseOfEstimates_F19CC7C2CCAC79890D7DDE2A60A6932C" xlink:type="locator" />
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    <link:label id="lab_us-gaap_CashAndCashEquivalentsPolicyTextBlock_4969DC3DF7F7F00E7D19DE2A60A6A960_label_en-US" xlink:label="lab_us-gaap_CashAndCashEquivalentsPolicyTextBlock_4969DC3DF7F7F00E7D19DE2A60A6A960" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Cash and Cash Equivalents, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="loc_us-gaap_CashAndCashEquivalentsPolicyTextBlock_4969DC3DF7F7F00E7D19DE2A60A6A960" xlink:type="locator" />
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy" xlink:label="loc_us-gaap_CashAndCashEquivalentsRestrictedCashAndCashEquivalentsPolicy_734C2675BE1DC357E077DE2A60A6C4F7" xlink:type="locator" />
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    <link:label id="lab_iep_DueToAndFromBrokerPolicyTextBlock_0254BF09705D7F4EF8ECDE2A60A6B54A_terseLabel_en-US" xlink:label="lab_iep_DueToAndFromBrokerPolicyTextBlock_0254BF09705D7F4EF8ECDE2A60A6B54A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Due to and from Broker [Policy Text Block]</link:label>
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    <link:label id="lab_iep_DueToAndFromBrokerPolicyTextBlock_0254BF09705D7F4EF8ECDE2A60A6B54A_documentation_en-US" xlink:label="lab_iep_DueToAndFromBrokerPolicyTextBlock_0254BF09705D7F4EF8ECDE2A60A6B54A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Due to and from Broker [Policy Text Block]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_DueToAndFromBrokerPolicyTextBlock" xlink:label="loc_iep_DueToAndFromBrokerPolicyTextBlock_0254BF09705D7F4EF8ECDE2A60A6B54A" xlink:type="locator" />
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    <link:label id="lab_us-gaap_DerivativesPolicyTextBlock_E98B82B7C9D54BBC2207DE2A60A6F9B0_label_en-US" xlink:label="lab_us-gaap_DerivativesPolicyTextBlock_E98B82B7C9D54BBC2207DE2A60A6F9B0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Derivatives, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DerivativesPolicyTextBlock" xlink:label="loc_us-gaap_DerivativesPolicyTextBlock_E98B82B7C9D54BBC2207DE2A60A6F9B0" xlink:type="locator" />
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    <link:label id="lab_us-gaap_TradeAndOtherAccountsReceivablePolicy_260E8F565AF93ED1A980DE2A60A6731D_terseLabel_en-US" xlink:label="lab_us-gaap_TradeAndOtherAccountsReceivablePolicy_260E8F565AF93ED1A980DE2A60A6731D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Trade and Other Accounts Receivable, Policy [Policy Text Block]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_TradeAndOtherAccountsReceivablePolicy" xlink:label="loc_us-gaap_TradeAndOtherAccountsReceivablePolicy_260E8F565AF93ED1A980DE2A60A6731D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_InventoryPolicyTextBlock_DCFCE1870547C6CB1F88DE2A60A6AA84_terseLabel_en-US" xlink:label="lab_us-gaap_InventoryPolicyTextBlock_DCFCE1870547C6CB1F88DE2A60A6AA84" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Inventory, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_InventoryPolicyTextBlock_DCFCE1870547C6CB1F88DE2A60A6AA84_label_en-US" xlink:label="lab_us-gaap_InventoryPolicyTextBlock_DCFCE1870547C6CB1F88DE2A60A6AA84" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryPolicyTextBlock" xlink:label="loc_us-gaap_InventoryPolicyTextBlock_DCFCE1870547C6CB1F88DE2A60A6AA84" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_E1F818D47F59E0E2B662DE2A60A61930_terseLabel_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_E1F818D47F59E0E2B662DE2A60A61930" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_E1F818D47F59E0E2B662DE2A60A61930_label_en-US" xlink:label="lab_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_E1F818D47F59E0E2B662DE2A60A61930" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Property, Plant and Equipment, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentPolicyTextBlock" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentPolicyTextBlock_E1F818D47F59E0E2B662DE2A60A61930" xlink:type="locator" />
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    <link:label id="lab_us-gaap_AssetRetirementObligationsPolicy_A16309EB3D39CF23463DDE2A60A6059D_terseLabel_en-US" xlink:label="lab_us-gaap_AssetRetirementObligationsPolicy_A16309EB3D39CF23463DDE2A60A6059D" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Asset Retirement Obligation [Policy Text Block]</link:label>
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    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AssetRetirementObligationsPolicy" xlink:label="loc_us-gaap_AssetRetirementObligationsPolicy_A16309EB3D39CF23463DDE2A60A6059D" xlink:type="locator" />
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    <link:label id="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_9CC217493EBECFBEB1A0DE2A60A6B17E_terseLabel_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_9CC217493EBECFBEB1A0DE2A60A6B17E" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Pension and Other Postretirement Plans, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_9CC217493EBECFBEB1A0DE2A60A6B17E_label_en-US" xlink:label="lab_us-gaap_PensionAndOtherPostretirementPlansPolicy_9CC217493EBECFBEB1A0DE2A60A6B17E" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Pension and Other Postretirement Plans, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PensionAndOtherPostretirementPlansPolicy" xlink:label="loc_us-gaap_PensionAndOtherPostretirementPlansPolicy_9CC217493EBECFBEB1A0DE2A60A6B17E" xlink:type="locator" />
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    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_60602129323F5A879E9ADE2A60A62CA5_label_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_60602129323F5A879E9ADE2A60A62CA5" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:label id="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_60602129323F5A879E9ADE2A60A62CA5_documentation_en-US" xlink:label="lab_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_60602129323F5A879E9ADE2A60A62CA5" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Allocation of profits and losses in consolidated affiliated partnerships [Policy Text Block]</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock" xlink:label="loc_iep_AllocationOfProfitsAndLossesInConsolidatedAffiliatedPartnershipsPolicyTextBlock_60602129323F5A879E9ADE2A60A62CA5" xlink:type="locator" />
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    <link:label id="lab_us-gaap_EarningsPerSharePolicyTextBlock_88679B2915BC7F488641DE2A60A6A2B9_terseLabel_en-US" xlink:label="lab_us-gaap_EarningsPerSharePolicyTextBlock_88679B2915BC7F488641DE2A60A6A2B9" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_EarningsPerSharePolicyTextBlock_88679B2915BC7F488641DE2A60A6A2B9_label_en-US" xlink:label="lab_us-gaap_EarningsPerSharePolicyTextBlock_88679B2915BC7F488641DE2A60A6A2B9" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Earnings Per Share, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaap_EarningsPerSharePolicyTextBlock_88679B2915BC7F488641DE2A60A6A2B9" xlink:type="locator" />
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    <link:label id="lab_us-gaap_BusinessCombinationsPolicy_B6A4E92C66666DBB071ADE2A60A662A0_label_en-US" xlink:label="lab_us-gaap_BusinessCombinationsPolicy_B6A4E92C66666DBB071ADE2A60A662A0" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Business Combinations Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="loc_us-gaap_BusinessCombinationsPolicy_B6A4E92C66666DBB071ADE2A60A662A0" xlink:type="locator" />
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    <link:label id="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_802407155A5E2BA4DC6EDE2A60A6A16A_terseLabel_en-US" xlink:label="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_802407155A5E2BA4DC6EDE2A60A6A16A" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Common control acquisitions and dispositions [Policy Text Block]</link:label>
    <link:label id="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_802407155A5E2BA4DC6EDE2A60A6A16A_label_en-US" xlink:label="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_802407155A5E2BA4DC6EDE2A60A6A16A" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Common control acquisitions and dispositions [Policy Text Block]</link:label>
    <link:label id="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_802407155A5E2BA4DC6EDE2A60A6A16A_documentation_en-US" xlink:label="lab_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_802407155A5E2BA4DC6EDE2A60A6A16A" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">Common control acquisitions and dispositions</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock" xlink:label="loc_iep_CommonControlAcquisitionsAndDispositionsPolicyTextBlock_802407155A5E2BA4DC6EDE2A60A6A16A" xlink:type="locator" />
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    <link:label id="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_D726CD1B9AFB528D930CDE2A60A674B1_terseLabel_en-US" xlink:label="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_D726CD1B9AFB528D930CDE2A60A674B1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">General partnership policy [Policy Text Block]</link:label>
    <link:label id="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_D726CD1B9AFB528D930CDE2A60A674B1_label_en-US" xlink:label="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_D726CD1B9AFB528D930CDE2A60A674B1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">General partnership policy [Policy Text Block]</link:label>
    <link:label id="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_D726CD1B9AFB528D930CDE2A60A674B1_documentation_en-US" xlink:label="lab_iep_GeneralPartnershipPolicyPolicyTextBlock_D726CD1B9AFB528D930CDE2A60A674B1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:type="resource" xml:lang="en-US">General partnership policy in the Company</link:label>
    <link:loc xlink:href="iep-20171231.xsd#iep_GeneralPartnershipPolicyPolicyTextBlock" xlink:label="loc_iep_GeneralPartnershipPolicyPolicyTextBlock_D726CD1B9AFB528D930CDE2A60A674B1" xlink:type="locator" />
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    <link:label id="lab_us-gaap_IncomeTaxPolicyTextBlock_68E18FACCE7BC19E62DDDE2A60A65847_terseLabel_en-US" xlink:label="lab_us-gaap_IncomeTaxPolicyTextBlock_68E18FACCE7BC19E62DDDE2A60A65847" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:type="resource" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</link:label>
    <link:label id="lab_us-gaap_IncomeTaxPolicyTextBlock_68E18FACCE7BC19E62DDDE2A60A65847_label_en-US" xlink:label="lab_us-gaap_IncomeTaxPolicyTextBlock_68E18FACCE7BC19E62DDDE2A60A65847" xlink:role="http://www.xbrl.org/2003/role/label" xlink:type="resource" xml:lang="en-US">Income Tax, Policy [Policy Text Block]</link:label>
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeTaxPolicyTextBlock" xlink:label="loc_us-gaap_IncomeTaxPolicyTextBlock_68E18FACCE7BC19E62DDDE2A60A65847" xlink:type="locator" />
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    <link:label id="lab_us-gaap_RevenueRecognitionPolicyTextBlock_756428732096E987A148DE2A60A6AB42_label_en-US" xlink:label="lab_us-gaap_RevenueRecognitionPolicyTextBlock_756428732096E987A148DE2A60A6AB42" 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/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaap_RevenueRecognitionPolicyTextBlock_756428732096E987A148DE2A60A6AB42" xlink:type="locator" />
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