

<!--XBRL Document Created with Wdesk from Workiva-->
<!-- -->
<link:linkbase xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <link:roleRef roleURI="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetails" xlink:href="iep-20170331.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesNotes" xlink:href="iep-20170331.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesNotes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="iep-20170331.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="iep-20170331.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLoss" xlink:href="iep-20170331.xsd#ChangesInAccumulatedOtherComprehensiveLoss" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossDetails" xlink:href="iep-20170331.xsd#ChangesInAccumulatedOtherComprehensiveLossDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossTables" xlink:href="iep-20170331.xsd#ChangesInAccumulatedOtherComprehensiveLossTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CommitmentsAndContingencies" xlink:href="iep-20170331.xsd#CommitmentsAndContingencies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CommitmentsAndContingenciesDetails" xlink:href="iep-20170331.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedBalanceSheetsByReportingSegmentDetails" xlink:href="iep-20170331.xsd#CondensedBalanceSheetsByReportingSegmentDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedBalanceSheets" xlink:href="iep-20170331.xsd#CondensedConsolidatedBalanceSheets" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedBalanceSheetsParentheticals" xlink:href="iep-20170331.xsd#CondensedConsolidatedBalanceSheetsParentheticals" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:href="iep-20170331.xsd#CondensedConsolidatedStatementsOfCashFlows" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfChangesInEquity" xlink:href="iep-20170331.xsd#CondensedConsolidatedStatementsOfChangesInEquity" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:href="iep-20170331.xsd#CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:href="iep-20170331.xsd#CondensedConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfOperations" xlink:href="iep-20170331.xsd#CondensedConsolidatedStatementsOfOperations" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedStatementOfOperationsByReportingSegmentDetails" xlink:href="iep-20170331.xsd#CondensedStatementOfOperationsByReportingSegmentDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/Debt" xlink:href="iep-20170331.xsd#Debt" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DebtNarrativeDetails" xlink:href="iep-20170331.xsd#DebtNarrativeDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DebtTableDetails" xlink:href="iep-20170331.xsd#DebtTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DebtTables" xlink:href="iep-20170331.xsd#DebtTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DerivativeFinancialInstruments" xlink:href="iep-20170331.xsd#DerivativeFinancialInstruments" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DerivativeFinancialInstrumentsDerivativeActivitiesTableDetails" xlink:href="iep-20170331.xsd#DerivativeFinancialInstrumentsDerivativeActivitiesTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DerivativeFinancialInstrumentsDerivativesNotDesignatedAsHedgingFairValueTableDetails" xlink:href="iep-20170331.xsd#DerivativeFinancialInstrumentsDerivativesNotDesignatedAsHedgingFairValueTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DerivativeFinancialInstrumentsGainLossRecognizedOnDerivativesNotDesignatedAsHedgingTableDetails" xlink:href="iep-20170331.xsd#DerivativeFinancialInstrumentsGainLossRecognizedOnDerivativesNotDesignatedAsHedgingTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DerivativeFinancialInstrumentsNarrativeDetails" xlink:href="iep-20170331.xsd#DerivativeFinancialInstrumentsNarrativeDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DerivativeFinancialInstrumentsTables" xlink:href="iep-20170331.xsd#DerivativeFinancialInstrumentsTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DescriptionOfBusiness" xlink:href="iep-20170331.xsd#DescriptionOfBusiness" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DescriptionOfBusinessTables" xlink:href="iep-20170331.xsd#DescriptionOfBusinessTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/Details" xlink:href="iep-20170331.xsd#Details" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DocumentAndEntityInformationDocument" xlink:href="iep-20170331.xsd#DocumentAndEntityInformationDocument" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurements" xlink:href="iep-20170331.xsd#FairValueMeasurements" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsChangesInFairValueLevel3Details" xlink:href="iep-20170331.xsd#FairValueMeasurementsChangesInFairValueLevel3Details" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsFairValueMeasurementDetails" xlink:href="iep-20170331.xsd#FairValueMeasurementsFairValueMeasurementDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsNarrativeDetails" xlink:href="iep-20170331.xsd#FairValueMeasurementsNarrativeDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsPolicies" xlink:href="iep-20170331.xsd#FairValueMeasurementsPolicies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsTables" xlink:href="iep-20170331.xsd#FairValueMeasurementsTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNet" xlink:href="iep-20170331.xsd#GoodwillAndIntangibleAssetsNet" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetDefiniteLivedAndIndefiniteLivedIntangibleAssetsTableDetails" xlink:href="iep-20170331.xsd#GoodwillAndIntangibleAssetsNetDefiniteLivedAndIndefiniteLivedIntangibleAssetsTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetGoodwillTableDetails" xlink:href="iep-20170331.xsd#GoodwillAndIntangibleAssetsNetGoodwillTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetNarrativeDetails" xlink:href="iep-20170331.xsd#GoodwillAndIntangibleAssetsNetNarrativeDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetTables" xlink:href="iep-20170331.xsd#GoodwillAndIntangibleAssetsNetTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/IncomeTaxes" xlink:href="iep-20170331.xsd#IncomeTaxes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/IncomeTaxesIncomeTaxesDetails" xlink:href="iep-20170331.xsd#IncomeTaxesIncomeTaxesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InventoriesNetDetails" xlink:href="iep-20170331.xsd#InventoriesNetDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InventoriesNetNotes" xlink:href="iep-20170331.xsd#InventoriesNetNotes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InventoriesNetTables" xlink:href="iep-20170331.xsd#InventoriesNetTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMatters" xlink:href="iep-20170331.xsd#InvestmentsAndRelatedMatters" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMattersInvestmentSegmentDetails" xlink:href="iep-20170331.xsd#InvestmentsAndRelatedMattersInvestmentSegmentDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMattersOtherSegmentsDetails" xlink:href="iep-20170331.xsd#InvestmentsAndRelatedMattersOtherSegmentsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMattersTables" xlink:href="iep-20170331.xsd#InvestmentsAndRelatedMattersTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/NetIncomePerLpUnit" xlink:href="iep-20170331.xsd#NetIncomePerLpUnit" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/NetIncomePerLpUnitDetails" xlink:href="iep-20170331.xsd#NetIncomePerLpUnitDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/NetIncomePerLpUnitTables" xlink:href="iep-20170331.xsd#NetIncomePerLpUnitTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/OtherIncomeLossNet" xlink:href="iep-20170331.xsd#OtherIncomeLossNet" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/OtherIncomeLossNetDetails" xlink:href="iep-20170331.xsd#OtherIncomeLossNetDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/OtherIncomeLossNetTables" xlink:href="iep-20170331.xsd#OtherIncomeLossNetTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlans" xlink:href="iep-20170331.xsd#PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlans" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlansDetails" xlink:href="iep-20170331.xsd#PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlansDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlansTables" xlink:href="iep-20170331.xsd#PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlansTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/RelatedPartyTransactions" xlink:href="iep-20170331.xsd#RelatedPartyTransactions" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/RelatedPartyTransactionsDetails" xlink:href="iep-20170331.xsd#RelatedPartyTransactionsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SegmentReporting" xlink:href="iep-20170331.xsd#SegmentReporting" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SegmentReportingPolicies" xlink:href="iep-20170331.xsd#SegmentReportingPolicies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SegmentReportingTables" xlink:href="iep-20170331.xsd#SegmentReportingTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SubsequentEvents" xlink:href="iep-20170331.xsd#SubsequentEvents" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SubsequentEventsDetails" xlink:href="iep-20170331.xsd#SubsequentEventsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SupplementalCashFlowInformationDetails" xlink:href="iep-20170331.xsd#SupplementalCashFlowInformationDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SupplementalCashFlowInformationNotes" xlink:href="iep-20170331.xsd#SupplementalCashFlowInformationNotes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SupplementalCashFlowInformationTables" xlink:href="iep-20170331.xsd#SupplementalCashFlowInformationTables" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/all" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" xlink:type="simple" />
  <link:arcroleRef arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" xlink:type="simple" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetails" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems" xlink:label="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OrganizationConsolidationandPresentationofFinancialStatementsTable" xlink:label="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_8ABF1EFBF0BEBB953EBFB554B5CA7F87" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_8ABF1EFBF0BEBB953EBFB554B5CA7F87" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="loc_us-gaap_BalanceSheetLocationAxis_4F82CD8F9AF228724A79B554B5CAE0AE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_8ABF1EFBF0BEBB953EBFB554B5CA7F87" xlink:to="loc_us-gaap_BalanceSheetLocationAxis_4F82CD8F9AF228724A79B554B5CAE0AE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_4F82CD8F9AF228724A79B554B5CAE0AE" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_4F82CD8F9AF228724A79B554B5CAE0AE" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsMember" xlink:label="loc_us-gaap_CashAndCashEquivalentsMember_FD6D84659B7990581E16B554B5CA46F7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_CashAndCashEquivalentsMember_FD6D84659B7990581E16B554B5CA46F7" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_CashheldatconsolidatedaffiliatedpartnershipsandrestrictedcashMember" xlink:label="loc_iep_CashheldatconsolidatedaffiliatedpartnershipsandrestrictedcashMember_42F2B821539DB023A4AAB554B5CAB6BE" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_iep_CashheldatconsolidatedaffiliatedpartnershipsandrestrictedcashMember_42F2B821539DB023A4AAB554B5CAB6BE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentsMember" xlink:label="loc_us-gaap_InvestmentsMember_3989A85E556D89266DFBB554B5CA32C8" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_InvestmentsMember_3989A85E556D89266DFBB554B5CA32C8" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_DueFromBrokerMember" xlink:label="loc_iep_DueFromBrokerMember_44AAD24885A447FAB200B554B5CA0356" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_iep_DueFromBrokerMember_44AAD24885A447FAB200B554B5CA0356" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentMember" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentMember_4138D259D9F314A691D1B554B5CA8BCD" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentMember_4138D259D9F314A691D1B554B5CA8BCD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoriesMember" xlink:label="loc_us-gaap_InventoriesMember_55B1580AF5FEF60BEE5EB554B5CA2C32" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_InventoriesMember_55B1580AF5FEF60BEE5EB554B5CA2C32" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IntangibleassetsnetMember" xlink:label="loc_iep_IntangibleassetsnetMember_A300B980C423D718980DB554B5CA7154" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_iep_IntangibleassetsnetMember_A300B980C423D718980DB554B5CA7154" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAssetsMember" xlink:label="loc_us-gaap_OtherAssetsMember_C73B14BA6D97C9F944EAB554B5CA7166" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_OtherAssetsMember_C73B14BA6D97C9F944EAB554B5CA7166" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AccountspayableaccruedexpensesandotherliabilitiesMember" xlink:label="loc_iep_AccountspayableaccruedexpensesandotherliabilitiesMember_EAB95A3BF25DB6F2A823B554B5CA1857" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_iep_AccountspayableaccruedexpensesandotherliabilitiesMember_EAB95A3BF25DB6F2A823B554B5CA1857" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SecuritiesSoldNotYetPurchasedMember" xlink:label="loc_us-gaap_SecuritiesSoldNotYetPurchasedMember_C950C83426C6627A39ABB554B5CAB0D0" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_SecuritiesSoldNotYetPurchasedMember_C950C83426C6627A39ABB554B5CAB0D0" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_DuetobrokersMember" xlink:label="loc_iep_DuetobrokersMember_11CCE6E4BA5EADDF4C6CB554B5CA905F" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_iep_DuetobrokersMember_11CCE6E4BA5EADDF4C6CB554B5CA905F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtMember" xlink:label="loc_us-gaap_DebtMember_03A05EDEDA21BFB015DCB554B5CA607C" xlink:type="locator" />
    <link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_DebtMember_03A05EDEDA21BFB015DCB554B5CA607C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityMember" xlink:label="loc_us-gaap_EquityMember_B14B644032236A015C36B55654B1A53F" xlink:type="locator" />
    <link:definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_64EBFA21E671C13AE69AB554B5CA4A24" xlink:to="loc_us-gaap_EquityMember_B14B644032236A015C36B55654B1A53F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_C922BE08C30F941443B2B554B5CABD23" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_8ABF1EFBF0BEBB953EBFB554B5CA7F87" xlink:to="loc_dei_LegalEntityAxis_C922BE08C30F941443B2B554B5CABD23" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_A4AE6522CF9B2E1A1453B554B5CAB088_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_C922BE08C30F941443B2B554B5CABD23" xlink:to="loc_dei_EntityDomain_A4AE6522CF9B2E1A1453B554B5CAB088_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_A4AE6522CF9B2E1A1453B554B5CAB088" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_C922BE08C30F941443B2B554B5CABD23" xlink:to="loc_dei_EntityDomain_A4AE6522CF9B2E1A1453B554B5CAB088" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_5D7AE3FEE21C8F19A552B554B5DA34A8" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_A4AE6522CF9B2E1A1453B554B5CAB088" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_5D7AE3FEE21C8F19A552B554B5DA34A8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_7ABAAF88A2488DC43B85B554B5DA1692" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_8ABF1EFBF0BEBB953EBFB554B5CA7F87" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_7ABAAF88A2488DC43B85B554B5DA1692" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_CF043BEAA7FC5EE87608B554B5DA7513_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_7ABAAF88A2488DC43B85B554B5DA1692" xlink:to="loc_us-gaap_SegmentDomain_CF043BEAA7FC5EE87608B554B5DA7513_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_CF043BEAA7FC5EE87608B554B5DA7513" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_7ABAAF88A2488DC43B85B554B5DA1692" xlink:to="loc_us-gaap_SegmentDomain_CF043BEAA7FC5EE87608B554B5DA7513" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_C85239C0B2CDE87E062EB554B5DADC44" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_CF043BEAA7FC5EE87608B554B5DA7513" xlink:to="loc_iep_AutomotiveSegmentMember_C85239C0B2CDE87E062EB554B5DADC44" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_6E8109AE3B11F9BA02CBB554B5DAEAE5" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_8ABF1EFBF0BEBB953EBFB554B5CA7F87" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_6E8109AE3B11F9BA02CBB554B5DAEAE5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_31B6D43153035E0A708EB554B5DA71DD_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_6E8109AE3B11F9BA02CBB554B5DAEAE5" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_31B6D43153035E0A708EB554B5DA71DD_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_31B6D43153035E0A708EB554B5DA71DD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsAxis_6E8109AE3B11F9BA02CBB554B5DAEAE5" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_31B6D43153035E0A708EB554B5DA71DD" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RestrictedCashMember" xlink:label="loc_iep_RestrictedCashMember_A6390FB9005283CC29EBB554B5DA714F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RestrictedCashAndCashEquivalentsCashAndCashEquivalentsMember_31B6D43153035E0A708EB554B5DA71DD" xlink:to="loc_iep_RestrictedCashMember_A6390FB9005283CC29EBB554B5DA714F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_B971922040EF04F70AFAB554B5DA96FF" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_B971922040EF04F70AFAB554B5DA96FF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets" xlink:label="loc_us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets_F5A8F3AF148ECA8D045EB554B5DA9F30" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_VariableInterestEntityConsolidatedCarryingAmountAssets_F5A8F3AF148ECA8D045EB554B5DA9F30" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_VariableInterestEntityConsolidatedCarryingAmountLiabilities" xlink:label="loc_us-gaap_VariableInterestEntityConsolidatedCarryingAmountLiabilities_6A7AB32ECA6DC8DBD5CBB554B5DA425F" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_VariableInterestEntityConsolidatedCarryingAmountLiabilities_6A7AB32ECA6DC8DBD5CBB554B5DA425F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_DebtAndCapitalLeaseObligations_11F8634DBC0C835760DFB554B5DAC766" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_DebtAndCapitalLeaseObligations_11F8634DBC0C835760DFB554B5DAC766" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LongTermDebtFairValue" xlink:label="loc_us-gaap_LongTermDebtFairValue_BB3B58AFDF4C66A14956B554B5DAC352" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_LongTermDebtFairValue_BB3B58AFDF4C66A14956B554B5DAC352" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_A404F18F22656E419C47B554B5DA2C1A" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalents_A404F18F22656E419C47B554B5DA2C1A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestsContinuedToBeHeldByTransferorFairValue" xlink:label="loc_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_05A738ED0BD99D16CF9AB554B5DA3E85" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_InterestsContinuedToBeHeldByTransferorFairValue_05A738ED0BD99D16CF9AB554B5DA3E85" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GrossAccountsReceivableFactoredQualifyingAsSales" xlink:label="loc_iep_GrossAccountsReceivableFactoredQualifyingAsSales_474E07D301F3F385321DB554B5DA3C9B" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_iep_GrossAccountsReceivableFactoredQualifyingAsSales_474E07D301F3F385321DB554B5DA3C9B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers" xlink:label="loc_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_6761C84476B392117575B554B5DA032B" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_CashFlowsBetweenTransfereeAndTransferorProceedsFromNewTransfers_6761C84476B392117575B554B5DA032B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale" xlink:label="loc_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_3A9AB8900BA15F4F0D97B554B5DAF0DA" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_SecuritizationFinancialAssetForWhichTransferIsAccountedAsSaleGainLossOnSale_3A9AB8900BA15F4F0D97B554B5DAF0DA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption" xlink:label="loc_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_1067F0A334078AE9F730B560D20BE471" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_031738BB5B1E2E48F8EEB554B5DAEDD4" xlink:to="loc_us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption_1067F0A334078AE9F730B560D20BE471" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesNotes" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_VariableInterestEntityLineItems" xlink:label="loc_us-gaap_VariableInterestEntityLineItems_458FB7B55ACE7D2F2A7E635326855550" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfVariableInterestEntitiesTable" xlink:label="loc_us-gaap_ScheduleOfVariableInterestEntitiesTable_329BCAF397C1485086EE63532685BE09" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_VariableInterestEntityLineItems_458FB7B55ACE7D2F2A7E635326855550" xlink:to="loc_us-gaap_ScheduleOfVariableInterestEntitiesTable_329BCAF397C1485086EE63532685BE09" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_DDBA8E8D6AF9D9BDCA3C6353268572D4" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfVariableInterestEntitiesTable_329BCAF397C1485086EE63532685BE09" xlink:to="loc_dei_LegalEntityAxis_DDBA8E8D6AF9D9BDCA3C6353268572D4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_B442A9629F4FD26272D7635326852778_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_DDBA8E8D6AF9D9BDCA3C6353268572D4" xlink:to="loc_dei_EntityDomain_B442A9629F4FD26272D7635326852778_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_B442A9629F4FD26272D7635326852778" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_DDBA8E8D6AF9D9BDCA3C6353268572D4" xlink:to="loc_dei_EntityDomain_B442A9629F4FD26272D7635326852778" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_66069EB536DF9D463B1663532685B45A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B442A9629F4FD26272D7635326852778" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_66069EB536DF9D463B1663532685B45A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfVariableInterestEntitiesTextBlock" xlink:label="loc_us-gaap_ScheduleOfVariableInterestEntitiesTextBlock_F6F55C6C284ABDF0ACC4635326859BF2" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_VariableInterestEntityLineItems_458FB7B55ACE7D2F2A7E635326855550" xlink:to="loc_us-gaap_ScheduleOfVariableInterestEntitiesTextBlock_F6F55C6C284ABDF0ACC4635326859BF2" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLoss" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossDetails" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/CommitmentsAndContingencies" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/CommitmentsAndContingenciesDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LossContingenciesLineItems" xlink:label="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LossContingenciesTable" xlink:label="loc_us-gaap_LossContingenciesTable_2EFB4F4D419CA3F00EF4E94DC60F8C9E" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_us-gaap_LossContingenciesTable_2EFB4F4D419CA3F00EF4E94DC60F8C9E" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_D0200662DB9668A7FC42E94DC60FC18C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_2EFB4F4D419CA3F00EF4E94DC60F8C9E" xlink:to="loc_dei_LegalEntityAxis_D0200662DB9668A7FC42E94DC60FC18C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_FD830A99E5C6249643F8E94DC60F13CA_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_D0200662DB9668A7FC42E94DC60FC18C" xlink:to="loc_dei_EntityDomain_FD830A99E5C6249643F8E94DC60F13CA_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_FD830A99E5C6249643F8E94DC60F13CA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_D0200662DB9668A7FC42E94DC60FC18C" xlink:to="loc_dei_EntityDomain_FD830A99E5C6249643F8E94DC60F13CA" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesGPMember" xlink:label="loc_iep_IcahnEnterprisesGPMember_793DB5C924718F69B61DE94DC60FA89A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_FD830A99E5C6249643F8E94DC60F13CA" xlink:to="loc_iep_IcahnEnterprisesGPMember_793DB5C924718F69B61DE94DC60FA89A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_78436DAF3E3962FB301BE94DC60F7A1E" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_2EFB4F4D419CA3F00EF4E94DC60F8C9E" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_78436DAF3E3962FB301BE94DC60F7A1E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_78436DAF3E3962FB301BE94DC60F7A1E" xlink:to="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_78436DAF3E3962FB301BE94DC60F7A1E" xlink:to="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_CA72C5EB84FDF8663E75E94DC60FB6F3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53" xlink:to="loc_iep_AutomotiveSegmentMember_CA72C5EB84FDF8663E75E94DC60FB6F3" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_8634065244B57E0FB5E5E94DC60FA113" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53" xlink:to="loc_iep_EnergySegmentMember_8634065244B57E0FB5E5E94DC60FA113" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_108D34232534B1886212E94DC60F5B29" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53" xlink:to="loc_iep_RailcarSegmentMember_108D34232534B1886212E94DC60F5B29" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MetalsSegmentMember" xlink:label="loc_iep_MetalsSegmentMember_CB5B7ABED1157342F069E94DC60F5074" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_1A4B293AACA8FE8AB397E94DC60FAE53" xlink:to="loc_iep_MetalsSegmentMember_CB5B7ABED1157342F069E94DC60F5074" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_AB8D14DF6B5BC2791E65E94DC60F5FE2" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_2EFB4F4D419CA3F00EF4E94DC60F8C9E" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_AB8D14DF6B5BC2791E65E94DC60F5FE2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaap_RelatedPartyDomain_0F49546E947B83758886E94DC60F18B6_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_AB8D14DF6B5BC2791E65E94DC60F5FE2" xlink:to="loc_us-gaap_RelatedPartyDomain_0F49546E947B83758886E94DC60F18B6_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaap_RelatedPartyDomain_0F49546E947B83758886E94DC60F18B6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_AB8D14DF6B5BC2791E65E94DC60F5FE2" xlink:to="loc_us-gaap_RelatedPartyDomain_0F49546E947B83758886E94DC60F18B6" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_StarfireHoldingCorporationMember" xlink:label="loc_iep_StarfireHoldingCorporationMember_31C3CEAD68CB9B9E102EE94DC60F2DC1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_0F49546E947B83758886E94DC60F18B6" xlink:to="loc_iep_StarfireHoldingCorporationMember_31C3CEAD68CB9B9E102EE94DC60F2DC1" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MembersOrPartnersAxis" xlink:label="loc_iep_MembersOrPartnersAxis_797B6B64AF3764B2A79EE94DC60FC5EE" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_LossContingenciesTable_2EFB4F4D419CA3F00EF4E94DC60F8C9E" xlink:to="loc_iep_MembersOrPartnersAxis_797B6B64AF3764B2A79EE94DC60FC5EE" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PartnerNameDomain" xlink:label="loc_iep_PartnerNameDomain_4F7EC5F033BC07BD22B7E94DC60FB3EA_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_iep_MembersOrPartnersAxis_797B6B64AF3764B2A79EE94DC60FC5EE" xlink:to="loc_iep_PartnerNameDomain_4F7EC5F033BC07BD22B7E94DC60FB3EA_default" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PartnerNameDomain" xlink:label="loc_iep_PartnerNameDomain_4F7EC5F033BC07BD22B7E94DC60FB3EA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_iep_MembersOrPartnersAxis_797B6B64AF3764B2A79EE94DC60FC5EE" xlink:to="loc_iep_PartnerNameDomain_4F7EC5F033BC07BD22B7E94DC60FB3EA" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PrincipalOwnersAndAffiliatesMember" xlink:label="loc_iep_PrincipalOwnersAndAffiliatesMember_76C3F2F990CFA18B2282E94DC60F1BA3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_PartnerNameDomain_4F7EC5F033BC07BD22B7E94DC60FB3EA" xlink:to="loc_iep_PrincipalOwnersAndAffiliatesMember_76C3F2F990CFA18B2282E94DC60F1BA3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccrualForEnvironmentalLossContingencies" xlink:label="loc_us-gaap_AccrualForEnvironmentalLossContingencies_9A15A016FB9881A5738AE94DC60F5C68" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_us-gaap_AccrualForEnvironmentalLossContingencies_9A15A016FB9881A5738AE94DC60F5C68" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate" xlink:label="loc_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_A895BF8E7F4252E67C89E94DC60F66F1" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_us-gaap_SiteContingencyLossExposureInExcessOfAccrualBestEstimate_A895BF8E7F4252E67C89E94DC60F66F1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EnvironmentalRemediationExpense" xlink:label="loc_us-gaap_EnvironmentalRemediationExpense_7C6891C2C1A67D6378BAE94DC60F5216" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_us-gaap_EnvironmentalRemediationExpense_7C6891C2C1A67D6378BAE94DC60F5216" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_CostofRINs" xlink:label="loc_iep_CostofRINs_4D4957D254266A53D9ADE94DC60F5662" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_iep_CostofRINs_4D4957D254266A53D9ADE94DC60F5662" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Biofuelblendingobligation" xlink:label="loc_iep_Biofuelblendingobligation_225414BBDEBEBDD3E4E5E94DC60F58E2" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_iep_Biofuelblendingobligation_225414BBDEBEBDD3E4E5E94DC60F58E2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="loc_us-gaap_LossContingencyAccrualAtCarryingValue_644D7DF37C8D60178822E94DC60FFECF" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_us-gaap_LossContingencyAccrualAtCarryingValue_644D7DF37C8D60178822E94DC60FFECF" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AffiliateOwnershipInParentCompanyGeneralPartner" xlink:label="loc_iep_AffiliateOwnershipInParentCompanyGeneralPartner_ABDDC4E6BD7B7748A700E94DC60F9A1A" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_iep_AffiliateOwnershipInParentCompanyGeneralPartner_ABDDC4E6BD7B7748A700E94DC60F9A1A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_2FB76BC7C6EF54EA6EC5E94DC60FBECC" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_2FB76BC7C6EF54EA6EC5E94DC60FBECC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlanFundedStatusOfPlan" xlink:label="loc_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_ACB64D03BF8509657EE6E94DC60FFC59" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_us-gaap_DefinedBenefitPlanFundedStatusOfPlan_ACB64D03BF8509657EE6E94DC60FFC59" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OwnershipPercentageByPrincipalOwner" xlink:label="loc_iep_OwnershipPercentageByPrincipalOwner_627876474AC56596D676E94DC60FCD4E" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_iep_OwnershipPercentageByPrincipalOwner_627876474AC56596D676E94DC60FCD4E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor" xlink:label="loc_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_F5FA8EAD30DB4D9B6F5DE94DC60F2B49" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LossContingenciesLineItems_B6FBE3AD289233535236E94DC60FB1DE" xlink:to="loc_iep_SubsidiaryIndemnityAgreementPensionFundingContingenciesAsResultOfBeingInControlledGroupDistributionLimitationNetWorthFloor_F5FA8EAD30DB4D9B6F5DE94DC60F2B49" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedBalanceSheetsByReportingSegmentDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CondensedFinancialStatementsCaptionsLineItems" xlink:label="loc_us-gaap_CondensedFinancialStatementsCaptionsLineItems_F547DEE59A96D40A931D5881E387BFDE" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfCondensedFinancialStatementsTable" xlink:label="loc_us-gaap_ScheduleOfCondensedFinancialStatementsTable_BED274304819ADED3FEC5881E387CA95" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_CondensedFinancialStatementsCaptionsLineItems_F547DEE59A96D40A931D5881E387BFDE" xlink:to="loc_us-gaap_ScheduleOfCondensedFinancialStatementsTable_BED274304819ADED3FEC5881E387CA95" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_17B549F0153CF02FDB125881E387DF23" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfCondensedFinancialStatementsTable_BED274304819ADED3FEC5881E387CA95" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_17B549F0153CF02FDB125881E387DF23" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_17B549F0153CF02FDB125881E387DF23" xlink:to="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_17B549F0153CF02FDB125881E387DF23" xlink:to="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentSegmentMember" xlink:label="loc_iep_InvestmentSegmentMember_2C5DD1431A8F660106EB5881E387FB4A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_InvestmentSegmentMember_2C5DD1431A8F660106EB5881E387FB4A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_378BC81291348FA97B6D5881E3879449" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_AutomotiveSegmentMember_378BC81291348FA97B6D5881E3879449" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_7D4CC0749DE19F5F0B975881E387AF2E" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_EnergySegmentMember_7D4CC0749DE19F5F0B975881E387AF2E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_A743B4314E89AFD572295881E387FA74" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_RailcarSegmentMember_A743B4314E89AFD572295881E387FA74" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GamingSegmentMember" xlink:label="loc_iep_GamingSegmentMember_325E02FE0316B6E403755881E387277A" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_GamingSegmentMember_325E02FE0316B6E403755881E387277A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MetalsSegmentMember" xlink:label="loc_iep_MetalsSegmentMember_A7C28972AA34DD38EAC25881E387B4BC" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_MetalsSegmentMember_A7C28972AA34DD38EAC25881E387B4BC" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MiningsegmentMember" xlink:label="loc_iep_MiningsegmentMember_941331BF914B6CF99A135881E3872B06" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_MiningsegmentMember_941331BF914B6CF99A135881E3872B06" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FoodPackagingSegmentMember" xlink:label="loc_iep_FoodPackagingSegmentMember_235A80CB0B885F7E0FB55881E387234D" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_FoodPackagingSegmentMember_235A80CB0B885F7E0FB55881E387234D" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RealEstateSegmentMember" xlink:label="loc_iep_RealEstateSegmentMember_AC254C7CB70D0B248C905881E3876B4A" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_RealEstateSegmentMember_AC254C7CB70D0B248C905881E3876B4A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HomeFashionSegmentMember" xlink:label="loc_iep_HomeFashionSegmentMember_6D4754E20D603D1A5FE15881E3871C41" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_HomeFashionSegmentMember_6D4754E20D603D1A5FE15881E3871C41" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HoldingCompanyMember" xlink:label="loc_iep_HoldingCompanyMember_B81E4FDEA69B8944B0AE5881E3877A17" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B5DE6FD9F30F0667B9AE5881E38763FF" xlink:to="loc_iep_HoldingCompanyMember_B81E4FDEA69B8944B0AE5881E3877A17" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CondensedFinancialStatementsCaptionsLineItems_F547DEE59A96D40A931D5881E387BFDE" xlink:to="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_073CEF41104683AAEF535881E3877DD9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_073CEF41104683AAEF535881E3877DD9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_F2EEC1399ACF067445CA5881E387BFED" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalents_F2EEC1399ACF067445CA5881E387BFED" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Investments" xlink:label="loc_us-gaap_Investments_C521E7B972225E7878FF5881E38794B9" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_Investments_C521E7B972225E7878FF5881E38794B9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsReceivableNet" xlink:label="loc_us-gaap_AccountsReceivableNet_59AA80F53E92ABAF04825881E38763B1" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_AccountsReceivableNet_59AA80F53E92ABAF04825881E38763B1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_CDB45C277CB82E5FDADF5881E387EB1E" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_InventoryNet_CDB45C277CB82E5FDADF5881E387EB1E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_C502D693681767CD67C05881E3871EEE" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_C502D693681767CD67C05881E3871EEE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IntangibleAssetsNetIncludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetIncludingGoodwill_8CABEB3E446EC8598E495881E3877414" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_IntangibleAssetsNetIncludingGoodwill_8CABEB3E446EC8598E495881E3877414" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OtherAssetsAndDueFromCorrespondentBrokers" xlink:label="loc_iep_OtherAssetsAndDueFromCorrespondentBrokers_253FBB84619C8EA140985881E3879395" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_iep_OtherAssetsAndDueFromCorrespondentBrokers_253FBB84619C8EA140985881E3879395" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_60B2A2A0E4762FF5ABF25881E3878EEF" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_FD52EF6B25B1BEC6F0C95881E3872EAE" xlink:to="loc_us-gaap_Assets_60B2A2A0E4762FF5ABF25881E3878EEF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CondensedFinancialStatementsCaptionsLineItems_F547DEE59A96D40A931D5881E387BFDE" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent" xlink:label="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_620ED93496F4D835EA865881E3879DED" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent_620ED93496F4D835EA865881E3879DED" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue" xlink:label="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_2D326877C5E9CE2BE8995881E3877677" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_2D326877C5E9CE2BE8995881E3877677" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DueToCorrespondentBrokers" xlink:label="loc_us-gaap_DueToCorrespondentBrokers_02CDC2BEF45F206CB07C5881E387151F" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_DueToCorrespondentBrokers_02CDC2BEF45F206CB07C5881E387151F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PostemploymentBenefitsLiabilityCurrentAndNoncurrent" xlink:label="loc_us-gaap_PostemploymentBenefitsLiabilityCurrentAndNoncurrent_578DA704FC00E7CDAA405881E387042E" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_PostemploymentBenefitsLiabilityCurrentAndNoncurrent_578DA704FC00E7CDAA405881E387042E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_DebtAndCapitalLeaseObligations_080627FF353AD7E3D7B65881E3872470" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_DebtAndCapitalLeaseObligations_080627FF353AD7E3D7B65881E3872470" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_1B7BCFA0EA2478701AA35881E387FB79" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_Liabilities_1B7BCFA0EA2478701AA35881E387FB79" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_EE84229C2E463AB521E35881E3871A85" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_StockholdersEquity_EE84229C2E463AB521E35881E3871A85" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_A3DD9BBBC1BCAA96AAE45881E38798D4" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_MinorityInterest_A3DD9BBBC1BCAA96AAE45881E38798D4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_C01CC214AA8F0B33F55A5881E3876277" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_C01CC214AA8F0B33F55A5881E3876277" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_4EE9E4CF6865775817AD5881E38734C4" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_C2CF89ED2DFF92CA0C335881E387B1A5" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_4EE9E4CF6865775817AD5881E38734C4" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedBalanceSheets" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_BDC12BB9A9C265833F53A28343D1E119" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_95381A7E249C8925418EA28343D1278A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_BDC12BB9A9C265833F53A28343D1E119" xlink:to="loc_us-gaap_StatementTable_95381A7E249C8925418EA28343D1278A" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_C271409AB5A0A3E55720A28343D11E2B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_95381A7E249C8925418EA28343D1278A" xlink:to="loc_dei_LegalEntityAxis_C271409AB5A0A3E55720A28343D11E2B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_70D2BD8DD030F6435565A28343D1E623_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_C271409AB5A0A3E55720A28343D11E2B" xlink:to="loc_dei_EntityDomain_70D2BD8DD030F6435565A28343D1E623_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_70D2BD8DD030F6435565A28343D1E623" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_C271409AB5A0A3E55720A28343D11E2B" xlink:to="loc_dei_EntityDomain_70D2BD8DD030F6435565A28343D1E623" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_2B63EEB200D9DD0CFF5CA28343D14F9A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_70D2BD8DD030F6435565A28343D1E623" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_2B63EEB200D9DD0CFF5CA28343D14F9A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_BDC12BB9A9C265833F53A28343D1E119" xlink:to="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_5969724CA9A540D42AC4A28343D17751" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_5969724CA9A540D42AC4A28343D17751" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_219D51F60247907D4212A28343E0E0BF" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalents_219D51F60247907D4212A28343E0E0BF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Investments" xlink:label="loc_us-gaap_Investments_D7A3124CC3B25F47C29EA28343E030B1" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_Investments_D7A3124CC3B25F47C29EA28343E030B1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DueFromCorrespondentBrokers" xlink:label="loc_us-gaap_DueFromCorrespondentBrokers_1C1282ACAFE182D70E63A28344CA8F12" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_DueFromCorrespondentBrokers_1C1282ACAFE182D70E63A28344CA8F12" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsReceivableNet" xlink:label="loc_us-gaap_AccountsReceivableNet_07D91F74CA56B6EF28CFA28343E0C6AA" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_AccountsReceivableNet_07D91F74CA56B6EF28CFA28343E0C6AA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_FBC21151216B854E8350A28343E05518" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_InventoryNet_FBC21151216B854E8350A28343E05518" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_9461CEAC0DB06D10D709A28343E0EC4F" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_9461CEAC0DB06D10D709A28343E0EC4F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_8344D5E938677EC4A920A28343E064E1" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_Goodwill_8344D5E938677EC4A920A28343E064E1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_041CA5FC43CB5C50E1D9A28343E021E4" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_041CA5FC43CB5C50E1D9A28343E021E4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_750F0D08A1146DECE6B1A28343E0E7A8" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_750F0D08A1146DECE6B1A28343E0E7A8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaap_OtherAssets_03AC3C3F7AE9E5E50F34A28343E00BD0" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_OtherAssets_03AC3C3F7AE9E5E50F34A28343E00BD0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_78E2367EC720A8AFE239A28343E088C9" xlink:type="locator" />
    <link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_3CB8B28897EB9018EC5BA28343D11947" xlink:to="loc_us-gaap_Assets_78E2367EC720A8AFE239A28343E088C9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_BDC12BB9A9C265833F53A28343D1E119" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccountsPayableCurrentAndNoncurrent" xlink:label="loc_us-gaap_AccountsPayableCurrentAndNoncurrent_40247A362E82C1C06A22A28343E09D5C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_AccountsPayableCurrentAndNoncurrent_40247A362E82C1C06A22A28343E09D5C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccruedLiabilitiesCurrentAndNoncurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_956824430E36AB613083A28343E07D82" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_956824430E36AB613083A28343E07D82" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DeferredTaxLiabilities" xlink:label="loc_us-gaap_DeferredTaxLiabilities_98E1FB0FEF587A4A7BFEA28343E061EB" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_DeferredTaxLiabilities_98E1FB0FEF587A4A7BFEA28343E061EB" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue" xlink:label="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_CD7E71426D94A14F06ACA28343E09F00" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_CD7E71426D94A14F06ACA28343E09F00" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DueToCorrespondentBrokers" xlink:label="loc_us-gaap_DueToCorrespondentBrokers_8FFC3236591CFF8CD77BA28343E06585" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_DueToCorrespondentBrokers_8FFC3236591CFF8CD77BA28343E06585" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PostemploymentBenefitsLiabilityCurrentAndNoncurrent" xlink:label="loc_us-gaap_PostemploymentBenefitsLiabilityCurrentAndNoncurrent_B83EFB79384AAB1D5C28A28343E09EBE" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_PostemploymentBenefitsLiabilityCurrentAndNoncurrent_B83EFB79384AAB1D5C28A28343E09EBE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_939922F0D506F8681B67A28343E02799" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_939922F0D506F8681B67A28343E02799" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_DebtAndCapitalLeaseObligations_DEF1FE6B074C223674B9A28343E04EA6" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_DebtAndCapitalLeaseObligations_DEF1FE6B074C223674B9A28343E04EA6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_5F2C18AFA4FB67D83762A28343E013BE" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_Liabilities_5F2C18AFA4FB67D83762A28343E013BE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommitmentsAndContingencies" xlink:label="loc_us-gaap_CommitmentsAndContingencies_C6B35102BA450CACD011A28343E013DA" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_CommitmentsAndContingencies_C6B35102BA450CACD011A28343E013DA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_635D82A6014DB516F8A0A28343E09E35" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_635D82A6014DB516F8A0A28343E09E35" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LimitedPartnersCapitalAccount" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccount_7501BA0ED6BB78613258A28343E087A6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_635D82A6014DB516F8A0A28343E09E35" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccount_7501BA0ED6BB78613258A28343E087A6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GeneralPartnersCapitalAccount" xlink:label="loc_us-gaap_GeneralPartnersCapitalAccount_3098B199721CECF82612A28343E03064" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_635D82A6014DB516F8A0A28343E09E35" xlink:to="loc_us-gaap_GeneralPartnersCapitalAccount_3098B199721CECF82612A28343E03064" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_7A7C975F4AB42A34E0D4A28343E0AECD" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_635D82A6014DB516F8A0A28343E09E35" xlink:to="loc_us-gaap_StockholdersEquity_7A7C975F4AB42A34E0D4A28343E0AECD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_E31CFAE4BB5A75AB1221A28343E0CE35" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_635D82A6014DB516F8A0A28343E09E35" xlink:to="loc_us-gaap_MinorityInterest_E31CFAE4BB5A75AB1221A28343E0CE35" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_BB4FA86A2EF6713EA075A28343E05E4A" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterestAbstract_635D82A6014DB516F8A0A28343E09E35" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_BB4FA86A2EF6713EA075A28343E05E4A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_D77F2A6781D89E9A11CAA28343E0B876" xlink:type="locator" />
    <link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquityAbstract_94E6B412B698201FDEF7A28343E0CC5A" xlink:to="loc_us-gaap_LiabilitiesAndStockholdersEquity_D77F2A6781D89E9A11CAA28343E0B876" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedBalanceSheetsParentheticals" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_343CEA3B97B1B76605EFE92B23512738" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_us-gaap_StatementTable_343CEA3B97B1B76605EFE92B23512738" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_66DE66D4CB484212E855E92B23515D1F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_343CEA3B97B1B76605EFE92B23512738" xlink:to="loc_dei_LegalEntityAxis_66DE66D4CB484212E855E92B23515D1F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_58CF28C8D8367E9307B0E92B23516243_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_66DE66D4CB484212E855E92B23515D1F" xlink:to="loc_dei_EntityDomain_58CF28C8D8367E9307B0E92B23516243_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_58CF28C8D8367E9307B0E92B23516243" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_66DE66D4CB484212E855E92B23515D1F" xlink:to="loc_dei_EntityDomain_58CF28C8D8367E9307B0E92B23516243" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_576583B3D259ABB79468E92B2351378F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_58CF28C8D8367E9307B0E92B23516243" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_576583B3D259ABB79468E92B2351378F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_FFC4E67C82D4CAB9E9D9E92B23513478" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_FFC4E67C82D4CAB9E9D9E92B23513478" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_05E5882BC613CA863EB4E92B2351A63B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_FFC4E67C82D4CAB9E9D9E92B23513478" xlink:to="loc_us-gaap_ProfitLoss_05E5882BC613CA863EB4E92B2351A63B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_FFC4E67C82D4CAB9E9D9E92B23513478" xlink:to="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="loc_us-gaap_GainLossOnInvestments_51144D8920C6B29C292DE92B235153D8" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_GainLossOnInvestments_51144D8920C6B29C292DE92B235153D8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquireMarketableSecurities" xlink:label="loc_us-gaap_PaymentsToAcquireMarketableSecurities_868ECC9B7DDCDC78826FE92B2361BEAE" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_PaymentsToAcquireMarketableSecurities_868ECC9B7DDCDC78826FE92B2361BEAE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities" xlink:label="loc_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_A5FAFD72ECBB8839EB13E92B23610A25" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_A5FAFD72ECBB8839EB13E92B23610A25" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PurchasesToCoverSecuritiesSoldNotYetPurchased" xlink:label="loc_iep_PurchasesToCoverSecuritiesSoldNotYetPurchased_287F9C971077B5D1CF8FE92B23613336" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_iep_PurchasesToCoverSecuritiesSoldNotYetPurchased_287F9C971077B5D1CF8FE92B23613336" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentSoldNotYetPurchasedSaleProceeds" xlink:label="loc_us-gaap_InvestmentSoldNotYetPurchasedSaleProceeds_283C70B1EF8BF2D19B8BE92B23612EAF" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_InvestmentSoldNotYetPurchasedSaleProceeds_283C70B1EF8BF2D19B8BE92B23612EAF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet" xlink:label="loc_us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet_8602EEA7B7CC118BCC9BE92B2361A67F" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet_8602EEA7B7CC118BCC9BE92B2361A67F" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_DepreciationAndAmortizationIncludingNonCashInterestExpense" xlink:label="loc_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_4FE1FB2A50D64DF6B782E92B2361BB21" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_4FE1FB2A50D64DF6B782E92B2361BB21" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaap_AssetImpairmentCharges_067D259569F2AF4CBAFFE92B23616CCF" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_AssetImpairmentCharges_067D259569F2AF4CBAFFE92B23616CCF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_175EF5579222913E22A3E92B23616667" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_175EF5579222913E22A3E92B23616667" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherOperatingActivitiesCashFlowStatement" xlink:label="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_8A90746164388AB73947E92B2361BC55" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_8A90746164388AB73947E92B2361BC55" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInRestrictedCashForOperatingActivities" xlink:label="loc_us-gaap_IncreaseDecreaseInRestrictedCashForOperatingActivities_FE7C0DD2B2883B133AEDE92B236106AC" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_IncreaseDecreaseInRestrictedCashForOperatingActivities_FE7C0DD2B2883B133AEDE92B236106AC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_FC709836C630887085E1E92B2361F865" xlink:type="locator" />
    <link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_0941C3BE6D4EA2635EA8E92B23517D16" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_FC709836C630887085E1E92B2361F865" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_F66BCCC1BD1B1E880A9EE92B23611344" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_FFC4E67C82D4CAB9E9D9E92B23513478" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_F66BCCC1BD1B1E880A9EE92B23611344" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_2088C1CDEDC5C7473613E92B2361D0FD" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_2088C1CDEDC5C7473613E92B2361D0FD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_5A28EF1EFFC5F8D4DFD2E92B2361A557" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_2088C1CDEDC5C7473613E92B2361D0FD" xlink:to="loc_us-gaap_PaymentsToAcquireProductiveAssets_5A28EF1EFFC5F8D4DFD2E92B2361A557" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_BEDD75F459DBF7EA09E4E92B2361E8FA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_2088C1CDEDC5C7473613E92B2361D0FD" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_BEDD75F459DBF7EA09E4E92B2361E8FA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromSaleOfProductiveAssets" xlink:label="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_ADD57B57D3D5E36D9A6CE92B236160B5" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_2088C1CDEDC5C7473613E92B2361D0FD" xlink:to="loc_us-gaap_ProceedsFromSaleOfProductiveAssets_ADD57B57D3D5E36D9A6CE92B236160B5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_E8CEC8AE61A23E436680E92B2361DEB7" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_2088C1CDEDC5C7473613E92B2361D0FD" xlink:to="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_E8CEC8AE61A23E436680E92B2361DEB7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_BA93F4CA92C27A4E63EEE92B2361304E" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_2088C1CDEDC5C7473613E92B2361D0FD" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_BA93F4CA92C27A4E63EEE92B2361304E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ProceedsfromInvestmentsegmentcontributions" xlink:label="loc_iep_ProceedsfromInvestmentsegmentcontributions_19C2E58A0D0452D513EDE92B236154EC" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_iep_ProceedsfromInvestmentsegmentcontributions_19C2E58A0D0452D513EDE92B236154EC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromPartnershipContribution" xlink:label="loc_us-gaap_ProceedsFromPartnershipContribution_007FE2111C157C83426DE92B2361786C" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_ProceedsFromPartnershipContribution_007FE2111C157C83426DE92B2361786C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToMinorityShareholders" xlink:label="loc_us-gaap_PaymentsToMinorityShareholders_F48CD5682FFD39A50C0BE92B2361E877" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_PaymentsToMinorityShareholders_F48CD5682FFD39A50C0BE92B2361E877" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromIssuanceOfUnsecuredDebt" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfUnsecuredDebt_ED814D5A19F22AB785C0E92B23614563" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfUnsecuredDebt_ED814D5A19F22AB785C0E92B23614563" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RepaymentsOfUnsecuredDebt" xlink:label="loc_us-gaap_RepaymentsOfUnsecuredDebt_B953095C73571278FDD7E92B2361D7EE" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_RepaymentsOfUnsecuredDebt_B953095C73571278FDD7E92B2361D7EE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaap_ProceedsFromOtherDebt_4C520BC8B423EDD5B647E92B2361B20C" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_ProceedsFromOtherDebt_4C520BC8B423EDD5B647E92B2361B20C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations_715B0148F1F020D44F89E92B23614E9C" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations_715B0148F1F020D44F89E92B23614E9C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_F3538C508CF87AD484CAE92B23616E4E" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_F3538C508CF87AD484CAE92B23616E4E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_AE51F0B71B58DC454706E92B2361C390" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_5DC3C234F784411D80A6E92B23613F5C" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_AE51F0B71B58DC454706E92B2361C390" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_F1586C5F08FFEED43CFDE92B2361CF3F" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_F1586C5F08FFEED43CFDE92B2361CF3F" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_NetChangeInCashOfAssetsHeldForSale" xlink:label="loc_iep_NetChangeInCashOfAssetsHeldForSale_2E415B7DE320456900DEE92B23616C6B" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_iep_NetChangeInCashOfAssetsHeldForSale_2E415B7DE320456900DEE92B23616C6B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease" xlink:label="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_73A24003610A2F2178DAE92B2361585B" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease_73A24003610A2F2178DAE92B2361585B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_52993F11F1DDE422E248E92B23615D99" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_05CED1E4DC871991CCD6E92B2351C745" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_52993F11F1DDE422E248E92B23615D99" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfChangesInEquity" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_22FE8FA02296F64FC14EE93BB9F9CFF3" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_6F2CDF6F233B8970FFEDE93BB9F64338" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_22FE8FA02296F64FC14EE93BB9F9CFF3" xlink:to="loc_us-gaap_StatementTable_6F2CDF6F233B8970FFEDE93BB9F64338" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0094F4DB97B6D8265D52E93BB9F901E3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_6F2CDF6F233B8970FFEDE93BB9F64338" xlink:to="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0094F4DB97B6D8265D52E93BB9F901E3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0094F4DB97B6D8265D52E93BB9F901E3" xlink:to="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_0094F4DB97B6D8265D52E93BB9F901E3" xlink:to="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GeneralPartnerMember" xlink:label="loc_us-gaap_GeneralPartnerMember_4A7AF058DA29C196EBF5E93BB9F981A3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF" xlink:to="loc_us-gaap_GeneralPartnerMember_4A7AF058DA29C196EBF5E93BB9F981A3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LimitedPartnerMember" xlink:label="loc_us-gaap_LimitedPartnerMember_FAED165617358C352FEFE93BB9F91FD9" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF" xlink:to="loc_us-gaap_LimitedPartnerMember_FAED165617358C352FEFE93BB9F91FD9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ParentMember" xlink:label="loc_us-gaap_ParentMember_CF66260D4698CF32588BE93BB9F93E42" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF" xlink:to="loc_us-gaap_ParentMember_CF66260D4698CF32588BE93BB9F93E42" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaap_NoncontrollingInterestMember_F75E8CA747571FA2301CE93BB9F9BA80" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_2440B0B717ECBD881207E93BB9F9E4BF" xlink:to="loc_us-gaap_NoncontrollingInterestMember_F75E8CA747571FA2301CE93BB9F9BA80" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_071F5205642C5A59817DE93BB9F90FEA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_6F2CDF6F233B8970FFEDE93BB9F64338" xlink:to="loc_dei_LegalEntityAxis_071F5205642C5A59817DE93BB9F90FEA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_5F1D4A80AE7594731D17E93BB9F90082_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_071F5205642C5A59817DE93BB9F90FEA" xlink:to="loc_dei_EntityDomain_5F1D4A80AE7594731D17E93BB9F90082_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_5F1D4A80AE7594731D17E93BB9F90082" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_071F5205642C5A59817DE93BB9F90FEA" xlink:to="loc_dei_EntityDomain_5F1D4A80AE7594731D17E93BB9F90082" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_6DAA164D354BEB3EB3F0E93BB9F965EC" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_5F1D4A80AE7594731D17E93BB9F90082" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_6DAA164D354BEB3EB3F0E93BB9F965EC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncreaseDecreaseInPartnersCapitalRollForward" xlink:label="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_22FE8FA02296F64FC14EE93BB9F9CFF3" xlink:to="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_37EA59CB0987064A2D3BE93BB9F9D7D0" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_37EA59CB0987064A2D3BE93BB9F9D7D0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_C7F9556A5CA00C207785E93BB9FC2216" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_ProfitLoss_C7F9556A5CA00C207785E93BB9FC2216" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_4ECDF07B98F9371E3B03E93BB9FC2746" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_4ECDF07B98F9371E3B03E93BB9FC2746" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnersCapitalAccountDistributions" xlink:label="loc_us-gaap_PartnersCapitalAccountDistributions_BF813034BF54C5540345E93BB9FCD260" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_PartnersCapitalAccountDistributions_BF813034BF54C5540345E93BB9FCD260" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnersCapitalAccountContributions" xlink:label="loc_us-gaap_PartnersCapitalAccountContributions_224C810754CBA9838326E93BB9FC4067" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_PartnersCapitalAccountContributions_224C810754CBA9838326E93BB9FC4067" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Investmentsegmentcontributions" xlink:label="loc_iep_Investmentsegmentcontributions_2132071D5F3F2CA53F0FE93BB9FC7883" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_iep_Investmentsegmentcontributions_2132071D5F3F2CA53F0FE93BB9FC7883" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToMinorityShareholders" xlink:label="loc_us-gaap_PaymentsToMinorityShareholders_49360400A27613593CEAE93BB9FC7920" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_PaymentsToMinorityShareholders_49360400A27613593CEAE93BB9FC7920" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CumulativeEffectOnRetainedEarningsNetOfTax1" xlink:label="loc_us-gaap_CumulativeEffectOnRetainedEarningsNetOfTax1_494214C00D322E6E383CE93BB9FC0AEA" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_CumulativeEffectOnRetainedEarningsNetOfTax1_494214C00D322E6E383CE93BB9FC0AEA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_965D512F11D1CA61D509E93BB9FCD22D" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueAcquisitions_965D512F11D1CA61D509E93BB9FCD22D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockholdersEquityOther" xlink:label="loc_us-gaap_StockholdersEquityOther_FBC44D04DA1775C1FFB4E93BB9FC144D" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncreaseDecreaseInPartnersCapitalRollForward_AEA0577000495EBE0ACDE93BB9F9970F" xlink:to="loc_us-gaap_StockholdersEquityOther_FBC44D04DA1775C1FFB4E93BB9FC144D" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_62A355260A28B718AB85923D6FFE6BE8" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:to="loc_us-gaap_StatementTable_62A355260A28B718AB85923D6FFE6BE8" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_902867AEAD6A743FC1C2923D6FFE3F0E" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_62A355260A28B718AB85923D6FFE6BE8" xlink:to="loc_dei_LegalEntityAxis_902867AEAD6A743FC1C2923D6FFE3F0E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_94A3A54BE7B4FEF075EC923D6FFE94F2_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_902867AEAD6A743FC1C2923D6FFE3F0E" xlink:to="loc_dei_EntityDomain_94A3A54BE7B4FEF075EC923D6FFE94F2_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_94A3A54BE7B4FEF075EC923D6FFE94F2" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_902867AEAD6A743FC1C2923D6FFE3F0E" xlink:to="loc_dei_EntityDomain_94A3A54BE7B4FEF075EC923D6FFE94F2" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_A14C9E2B5DEA9631F89D923D6FFE6826" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_94A3A54BE7B4FEF075EC923D6FFE94F2" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_A14C9E2B5DEA9631F89D923D6FFE6826" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountAxis" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_EF4F819431750CBEAC4B923D6FFE93C5" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_62A355260A28B718AB85923D6FFE6BE8" xlink:to="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_EF4F819431750CBEAC4B923D6FFE93C5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_073F9217CA2AFA792C57923D6FFE1E27_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_EF4F819431750CBEAC4B923D6FFE93C5" xlink:to="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_073F9217CA2AFA792C57923D6FFE1E27_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain" xlink:label="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_073F9217CA2AFA792C57923D6FFE1E27" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountAxis_EF4F819431750CBEAC4B923D6FFE93C5" xlink:to="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_073F9217CA2AFA792C57923D6FFE1E27" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LimitedPartnerMember" xlink:label="loc_us-gaap_LimitedPartnerMember_A5A6FA93E38DD2860846923D6FFEBC12" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_073F9217CA2AFA792C57923D6FFE1E27" xlink:to="loc_us-gaap_LimitedPartnerMember_A5A6FA93E38DD2860846923D6FFEBC12" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GeneralPartnerMember" xlink:label="loc_us-gaap_GeneralPartnerMember_CF4CC8CCB0BDC075D99C923D6FFEE493" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_PartnerTypeOfPartnersCapitalAccountNameDomain_073F9217CA2AFA792C57923D6FFE1E27" xlink:to="loc_us-gaap_GeneralPartnerMember_CF4CC8CCB0BDC075D99C923D6FFEE493" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_5DD4369F2927BC376BCC923D700DFB8C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:to="loc_us-gaap_ProfitLoss_5DD4369F2927BC376BCC923D700DFB8C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_BFF0704449E095BEE40A923D700D9B07" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_BFF0704449E095BEE40A923D700D9B07" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_12A51A1519EB5363C563923D700DD0BD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_BFF0704449E095BEE40A923D700D9B07" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_12A51A1519EB5363C563923D700DD0BD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax_6AD4281C2863E6A936F0923D700D771E" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_BFF0704449E095BEE40A923D700D9B07" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax_6AD4281C2863E6A936F0923D700D771E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome" xlink:label="loc_iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome_14F0DE2220C2F27804E4923D700DF0F5" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_BFF0704449E095BEE40A923D700D9B07" xlink:to="loc_iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome_14F0DE2220C2F27804E4923D700DF0F5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_643A7424157086365DA7923D700DEC21" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTaxPeriodIncreaseDecreaseAbstract_BFF0704449E095BEE40A923D700D9B07" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_643A7424157086365DA7923D700DEC21" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_780B97493AD5AD098886923D700D4BE5" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_780B97493AD5AD098886923D700D4BE5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_F1BB2DAF2B05CF030389923D700DAB86" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_F1BB2DAF2B05CF030389923D700DAB86" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_AA73BE19FECF03127603923D700DD4F2" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTax_AA73BE19FECF03127603923D700DD4F2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAbstract_0F6085C0B0217C688315923D700D8F31" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_C0ED572EACD4F74FC4D6923D700DDFA0" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxAbstract_0F6085C0B0217C688315923D700D8F31" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_3BFBA90DB88E674D47221B65853A2A08" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_E568D233A501D4CC17181B65853A0104" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_3BFBA90DB88E674D47221B65853A2A08" xlink:to="loc_us-gaap_StatementTable_E568D233A501D4CC17181B65853A0104" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_3784164E7150318E090A1B65853A9369" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_E568D233A501D4CC17181B65853A0104" xlink:to="loc_dei_LegalEntityAxis_3784164E7150318E090A1B65853A9369" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_D204398065169C31BF941B65853AEBBD_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_3784164E7150318E090A1B65853A9369" xlink:to="loc_dei_EntityDomain_D204398065169C31BF941B65853AEBBD_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_D204398065169C31BF941B65853AEBBD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_3784164E7150318E090A1B65853A9369" xlink:to="loc_dei_EntityDomain_D204398065169C31BF941B65853AEBBD" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_EF68D2894DB33B3EB7991B65853AC566" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_D204398065169C31BF941B65853AEBBD" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_EF68D2894DB33B3EB7991B65853AC566" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_CDFE27B02BD0D3D87D761B65853A0CC3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_3BFBA90DB88E674D47221B65853A2A08" xlink:to="loc_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_CDFE27B02BD0D3D87D761B65853A0CC3" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfOperations" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaap_StatementTable_766A115CA9444760C6E0E93BBA21D166" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_StatementTable_766A115CA9444760C6E0E93BBA21D166" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_9679C2086A2E56C6AE12E93BBA24B13E" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_StatementTable_766A115CA9444760C6E0E93BBA21D166" xlink:to="loc_dei_LegalEntityAxis_9679C2086A2E56C6AE12E93BBA24B13E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_6152DE002F4FE3A9A635E93BBA24EBF7_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_9679C2086A2E56C6AE12E93BBA24B13E" xlink:to="loc_dei_EntityDomain_6152DE002F4FE3A9A635E93BBA24EBF7_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_6152DE002F4FE3A9A635E93BBA24EBF7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_9679C2086A2E56C6AE12E93BBA24B13E" xlink:to="loc_dei_EntityDomain_6152DE002F4FE3A9A635E93BBA24EBF7" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_A06B1106758826C2C0CEE93BBA24A0B6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_6152DE002F4FE3A9A635E93BBA24EBF7" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_A06B1106758826C2C0CEE93BBA24A0B6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="loc_us-gaap_SalesRevenueGoodsNet_B73656493C697E3977B8E93BBA243E27" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:to="loc_us-gaap_SalesRevenueGoodsNet_B73656493C697E3977B8E93BBA243E27" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherSalesRevenueNet" xlink:label="loc_us-gaap_OtherSalesRevenueNet_2D71A669BD15879E0D4DE93BBA24C337" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:to="loc_us-gaap_OtherSalesRevenueNet_2D71A669BD15879E0D4DE93BBA24C337" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments" xlink:label="loc_us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments_F69C5840A497E4E031D5E93BBA24FB1C" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:to="loc_us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments_F69C5840A497E4E031D5E93BBA24FB1C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestAndDividendIncomeOperating" xlink:label="loc_us-gaap_InterestAndDividendIncomeOperating_9050D044E1B0E2E454F3E93BBA24EBB2" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:to="loc_us-gaap_InterestAndDividendIncomeOperating_9050D044E1B0E2E454F3E93BBA24EBB2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_20D0B19B79147DA9C0D9E93BBA242B11" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_20D0B19B79147DA9C0D9E93BBA242B11" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_FBD0EB5637103D6A017FE93BBA243DAA" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_13F97E5A241961A8BC13E93BBA24827B" xlink:to="loc_us-gaap_Revenues_FBD0EB5637103D6A017FE93BBA243DAA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CostsAndExpensesAbstract" xlink:label="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaap_CostOfGoodsSold_AE7A0E52483E2197599EE93BBA24613B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:to="loc_us-gaap_CostOfGoodsSold_AE7A0E52483E2197599EE93BBA24613B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaap_OtherCostAndExpenseOperating_6197C835F73646455C55E93BBA24DE33" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:to="loc_us-gaap_OtherCostAndExpenseOperating_6197C835F73646455C55E93BBA24DE33" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_CBA9CAE5CA177F4F2D70E93BBA26FD98" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_CBA9CAE5CA177F4F2D70E93BBA26FD98" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="loc_us-gaap_RestructuringCharges_A1C8A0ECDFF65287B48DE93BBA2696F8" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:to="loc_us-gaap_RestructuringCharges_A1C8A0ECDFF65287B48DE93BBA2696F8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaap_AssetImpairmentCharges_5F867921276FACA06A6EE93BBA265E74" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:to="loc_us-gaap_AssetImpairmentCharges_5F867921276FACA06A6EE93BBA265E74" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_EC49E9813FE918ADC1D3E93BBA2656E8" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:to="loc_us-gaap_InterestExpense_EC49E9813FE918ADC1D3E93BBA2656E8" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_TotalExpenses" xlink:label="loc_iep_TotalExpenses_47A86D1721DF74F82C2AE93BBA264247" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_78834C0384F6CA0D865BE93BBA24EB73" xlink:to="loc_iep_TotalExpenses_47A86D1721DF74F82C2AE93BBA264247" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_4C453D56BCC71B996095E93BBA270439" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_4C453D56BCC71B996095E93BBA270439" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_203EFE35BAA05EA9A642E93BBA27103E" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_203EFE35BAA05EA9A642E93BBA27103E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_8EF9EB8447C2F02AB808E93BBA27E766" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_ProfitLoss_8EF9EB8447C2F02AB808E93BBA27E766" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_F609A8CAF4B32B11C69CE93BBA27E868" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_F609A8CAF4B32B11C69CE93BBA27E868" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_8E398F1AFFC4E08CDBA7E93BBA277619" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_NetIncomeLoss_8E398F1AFFC4E08CDBA7E93BBA277619" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossAbstract" xlink:label="loc_us-gaap_NetIncomeLossAbstract_752EC74923B9AC4344A9E93BBA2716A9" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_NetIncomeLossAbstract_752EC74923B9AC4344A9E93BBA2716A9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossAllocatedToLimitedPartners" xlink:label="loc_us-gaap_NetIncomeLossAllocatedToLimitedPartners_0DB26FCD55D8E9AABBF6E93BBA274FA7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetIncomeLossAbstract_752EC74923B9AC4344A9E93BBA2716A9" xlink:to="loc_us-gaap_NetIncomeLossAllocatedToLimitedPartners_0DB26FCD55D8E9AABBF6E93BBA274FA7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossAllocatedToGeneralPartners" xlink:label="loc_us-gaap_NetIncomeLossAllocatedToGeneralPartners_A5831E39655C995FD195E93BBA27EDC9" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_NetIncomeLossAbstract_752EC74923B9AC4344A9E93BBA2716A9" xlink:to="loc_us-gaap_NetIncomeLossAllocatedToGeneralPartners_A5831E39655C995FD195E93BBA27EDC9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerLimitedPartnershipUnitAbstract" xlink:label="loc_us-gaap_EarningsPerLimitedPartnershipUnitAbstract_BE3E883552AE4DBB8DB0E93BBA29969D" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_EarningsPerLimitedPartnershipUnitAbstract_BE3E883552AE4DBB8DB0E93BBA29969D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax_72DB14337A6B142FD2EFE93BBA29D605" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerLimitedPartnershipUnitAbstract_BE3E883552AE4DBB8DB0E93BBA29969D" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax_72DB14337A6B142FD2EFE93BBA29D605" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_E2D6F5936F13F58F6C5BE93BBA29ED29" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerLimitedPartnershipUnitAbstract_BE3E883552AE4DBB8DB0E93BBA29969D" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_E2D6F5936F13F58F6C5BE93BBA29ED29" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EarningsPerShareDilutedAbstract" xlink:label="loc_us-gaap_EarningsPerShareDilutedAbstract_01D708868B6570D89956E93BBA29BEA7" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_EarningsPerShareDilutedAbstract_01D708868B6570D89956E93BBA29BEA7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_29D535294D245C0B16F6E93BBA2998B6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_01D708868B6570D89956E93BBA29BEA7" xlink:to="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_29D535294D245C0B16F6E93BBA2998B6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_D0A0A5FB1963E4D18804E93BBA299871" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EarningsPerShareDilutedAbstract_01D708868B6570D89956E93BBA29BEA7" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_D0A0A5FB1963E4D18804E93BBA299871" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DistributionsPerLimitedPartnershipUnitOutstanding" xlink:label="loc_us-gaap_DistributionsPerLimitedPartnershipUnitOutstanding_50CEEB3D8106F4CAB577E93BBA29FB89" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_StatementLineItems_A3CB34885B78E7B8D34BE93BBA24B1B1" xlink:to="loc_us-gaap_DistributionsPerLimitedPartnershipUnitOutstanding_50CEEB3D8106F4CAB577E93BBA29FB89" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/CondensedStatementOfOperationsByReportingSegmentDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfCondensedFinancialStatementsTable" xlink:label="loc_us-gaap_ScheduleOfCondensedFinancialStatementsTable_F9139DCA1E02E1D10DF8923D6D01BBE4" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_ScheduleOfCondensedFinancialStatementsTable_F9139DCA1E02E1D10DF8923D6D01BBE4" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_9F96C5E091FCBD2468E8923D6D0149C9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfCondensedFinancialStatementsTable_F9139DCA1E02E1D10DF8923D6D01BBE4" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_9F96C5E091FCBD2468E8923D6D0149C9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_9F96C5E091FCBD2468E8923D6D0149C9" xlink:to="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_9F96C5E091FCBD2468E8923D6D0149C9" xlink:to="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentSegmentMember" xlink:label="loc_iep_InvestmentSegmentMember_522E1F099015F1AD308F923D6D0125D1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_InvestmentSegmentMember_522E1F099015F1AD308F923D6D0125D1" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_2033A15A2D7859D92DDF923D6D012D43" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_AutomotiveSegmentMember_2033A15A2D7859D92DDF923D6D012D43" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_CF32D2186989D81C9441923D6D010A7E" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_EnergySegmentMember_CF32D2186989D81C9441923D6D010A7E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_53CD9E045FD420A148C9923D6D014C9A" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_RailcarSegmentMember_53CD9E045FD420A148C9923D6D014C9A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GamingSegmentMember" xlink:label="loc_iep_GamingSegmentMember_520D6E44EF55B54EA8DD923D6D0134AC" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_GamingSegmentMember_520D6E44EF55B54EA8DD923D6D0134AC" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MetalsSegmentMember" xlink:label="loc_iep_MetalsSegmentMember_096A1014FEF61830C01A923D6D012848" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_MetalsSegmentMember_096A1014FEF61830C01A923D6D012848" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MiningsegmentMember" xlink:label="loc_iep_MiningsegmentMember_9B755E2A498C360ED2AD923D6D01D8F4" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_MiningsegmentMember_9B755E2A498C360ED2AD923D6D01D8F4" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FoodPackagingSegmentMember" xlink:label="loc_iep_FoodPackagingSegmentMember_5611B4944A395CACB327923D6D01B122" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_FoodPackagingSegmentMember_5611B4944A395CACB327923D6D01B122" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RealEstateSegmentMember" xlink:label="loc_iep_RealEstateSegmentMember_76647670EB19FF1FD7B0923D6D01DB0E" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_RealEstateSegmentMember_76647670EB19FF1FD7B0923D6D01DB0E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HomeFashionSegmentMember" xlink:label="loc_iep_HomeFashionSegmentMember_54EB5259B713AB5A351D923D6D018204" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_HomeFashionSegmentMember_54EB5259B713AB5A351D923D6D018204" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HoldingCompanyMember" xlink:label="loc_iep_HoldingCompanyMember_2352781E4B33264066EE923D6D0160E0" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_73F258F6FC55B541D1AD923D6D0176AF" xlink:to="loc_iep_HoldingCompanyMember_2352781E4B33264066EE923D6D0160E0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RevenuesAbstract" xlink:label="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="loc_us-gaap_SalesRevenueGoodsNet_0D9BDD3302D9664E64AD923D6D01034A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:to="loc_us-gaap_SalesRevenueGoodsNet_0D9BDD3302D9664E64AD923D6D01034A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherSalesRevenueNet" xlink:label="loc_us-gaap_OtherSalesRevenueNet_6190F14D7EBB8ABCA959923D6D01F10C" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:to="loc_us-gaap_OtherSalesRevenueNet_6190F14D7EBB8ABCA959923D6D01F10C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments" xlink:label="loc_us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments_03637AE9EA3089379039923D6D01BB23" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:to="loc_us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments_03637AE9EA3089379039923D6D01BB23" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestAndDividendIncomeOperating" xlink:label="loc_us-gaap_InterestAndDividendIncomeOperating_EC3BA27C472E34F7333B923D6D014B1F" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:to="loc_us-gaap_InterestAndDividendIncomeOperating_EC3BA27C472E34F7333B923D6D014B1F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_A8F26E7CB741BFFD80B9923D6D016B5F" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_A8F26E7CB741BFFD80B9923D6D016B5F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_C8264DC3B5404ECD351C923D6D0194AC" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RevenuesAbstract_479ECA67F676DA18D1EE923D6D0151A7" xlink:to="loc_us-gaap_Revenues_C8264DC3B5404ECD351C923D6D0194AC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CostsAndExpensesAbstract" xlink:label="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaap_CostOfGoodsSold_562F7D2F26ACA32F86E0923D6D01DA22" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:to="loc_us-gaap_CostOfGoodsSold_562F7D2F26ACA32F86E0923D6D01DA22" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaap_OtherCostAndExpenseOperating_1221D3067B7754292850923D6D11283A" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:to="loc_us-gaap_OtherCostAndExpenseOperating_1221D3067B7754292850923D6D11283A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_07ECA1A14C740D071EBA923D6D11485D" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_07ECA1A14C740D071EBA923D6D11485D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="loc_us-gaap_RestructuringCharges_7BFB906CEBBF4A27A2D7923D6D11A529" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:to="loc_us-gaap_RestructuringCharges_7BFB906CEBBF4A27A2D7923D6D11A529" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaap_AssetImpairmentCharges_A353D15C802B7B707D8D923D6D118146" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:to="loc_us-gaap_AssetImpairmentCharges_A353D15C802B7B707D8D923D6D118146" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_CB3D55A867C129AEA960923D6D11664A" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:to="loc_us-gaap_InterestExpense_CB3D55A867C129AEA960923D6D11664A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_TotalExpenses" xlink:label="loc_iep_TotalExpenses_34F71BFF444C2E996534923D6D111C75" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_CostsAndExpensesAbstract_8E40745907F0B5E0C7FA923D6D016491" xlink:to="loc_iep_TotalExpenses_34F71BFF444C2E996534923D6D111C75" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_FD5303268DC4978B7E3B923D6D112484" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_FD5303268DC4978B7E3B923D6D112484" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_8AA3D6321C9B16FE8975923D6D11CCC2" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_8AA3D6321C9B16FE8975923D6D11CCC2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_37ACA1B57D3EB6582685923D6D113821" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_ProfitLoss_37ACA1B57D3EB6582685923D6D113821" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_501309DD02E8898DF8A7923D6D11A371" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_501309DD02E8898DF8A7923D6D11A371" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_CEB8833A4D9938BE4C64923D6D11E69A" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_NetIncomeLoss_CEB8833A4D9938BE4C64923D6D11E69A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SupplementalIncomeStatementElementsAbstract" xlink:label="loc_us-gaap_SupplementalIncomeStatementElementsAbstract_6C40DBA440240F1865E4923D6D119538" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_SupplementalIncomeStatementElementsAbstract_6C40DBA440240F1865E4923D6D119538" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_31313BFC59A3C7F4C099923D6D115972" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SupplementalIncomeStatementElementsAbstract_6C40DBA440240F1865E4923D6D119538" xlink:to="loc_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_31313BFC59A3C7F4C099923D6D115972" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaap_DepreciationDepletionAndAmortization_48E291BA2266DF990DE6923D6D11DFCA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SupplementalIncomeStatementElementsAbstract_6C40DBA440240F1865E4923D6D119538" xlink:to="loc_us-gaap_DepreciationDepletionAndAmortization_48E291BA2266DF990DE6923D6D11DFCA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AmortizationOfFinancingCostsAndDiscounts" xlink:label="loc_us-gaap_AmortizationOfFinancingCostsAndDiscounts_9097214D0E87776BA827923D6D113DA1" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentReportingInformationLineItems_B358BE7028A6447B7F86923D6D014D9F" xlink:to="loc_us-gaap_AmortizationOfFinancingCostsAndDiscounts_9097214D0E87776BA827923D6D113DA1" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/Debt" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/DebtNarrativeDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_0087C26F6F625BD8B409AB134CEBCA21" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_05B38C209991ABDAAD1EAB134CEABAFA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_0087C26F6F625BD8B409AB134CEBCA21" xlink:to="loc_us-gaap_DebtInstrumentTable_05B38C209991ABDAAD1EAB134CEABAFA" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaap_DebtInstrumentAxis_2D79521C749B5583A315AB134CEA79BD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_05B38C209991ABDAAD1EAB134CEABAFA" xlink:to="loc_us-gaap_DebtInstrumentAxis_2D79521C749B5583A315AB134CEA79BD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_2D79521C749B5583A315AB134CEA79BD" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_2D79521C749B5583A315AB134CEA79BD" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_New2022NotesMember" xlink:label="loc_iep_New2022NotesMember_C9507C8F33861BD45B9EAB134CEA4C37" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:to="loc_iep_New2022NotesMember_C9507C8F33861BD45B9EAB134CEA4C37" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_A2024NotesMember" xlink:label="loc_iep_A2024NotesMember_87024190F369DB1525F1AB134CEAA7E2" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:to="loc_iep_A2024NotesMember_87024190F369DB1525F1AB134CEAA7E2" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_New2022and2024NotesMember" xlink:label="loc_iep_New2022and2024NotesMember_1C1761215BA71E28E0B0AB134CEA4007" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:to="loc_iep_New2022and2024NotesMember_1C1761215BA71E28E0B0AB134CEA4007" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FederalMogul2022NotesMember" xlink:label="loc_iep_FederalMogul2022NotesMember_8193C6EB9C14CF502ACBAB2D58D20116" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:to="loc_iep_FederalMogul2022NotesMember_8193C6EB9C14CF502ACBAB2D58D20116" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FederalMogul2024NotesMember" xlink:label="loc_iep_FederalMogul2024NotesMember_04F271DEB207A6A237D9AB2DD0624A27" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:to="loc_iep_FederalMogul2024NotesMember_04F271DEB207A6A237D9AB2DD0624A27" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FederalMogul2022and2024NotesMember" xlink:label="loc_iep_FederalMogul2022and2024NotesMember_FFF497147B30B377DA02AB2FCCAA5494" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_D9D126F63657C7A61EE2AB134CEAE6E3" xlink:to="loc_iep_FederalMogul2022and2024NotesMember_FFF497147B30B377DA02AB2FCCAA5494" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_C5741FC4063D8133C4C6AB134CEA93EA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_05B38C209991ABDAAD1EAB134CEABAFA" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_C5741FC4063D8133C4C6AB134CEA93EA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_81FA20D53593AE15F484AB134CEAC62D_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_C5741FC4063D8133C4C6AB134CEA93EA" xlink:to="loc_us-gaap_SegmentDomain_81FA20D53593AE15F484AB134CEAC62D_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_81FA20D53593AE15F484AB134CEAC62D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_C5741FC4063D8133C4C6AB134CEA93EA" xlink:to="loc_us-gaap_SegmentDomain_81FA20D53593AE15F484AB134CEAC62D" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HoldingCompanyMember" xlink:label="loc_iep_HoldingCompanyMember_B2405FB7E82562E1C831AB134CEB0C6D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_81FA20D53593AE15F484AB134CEAC62D" xlink:to="loc_iep_HoldingCompanyMember_B2405FB7E82562E1C831AB134CEB0C6D" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_7ECCB2F0FF6BBD105D2CAB2C31C33188" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_81FA20D53593AE15F484AB134CEAC62D" xlink:to="loc_iep_AutomotiveSegmentMember_7ECCB2F0FF6BBD105D2CAB2C31C33188" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaap_DebtInstrumentFaceAmount_507BC4479A209E77C993AB134CEB0445" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_0087C26F6F625BD8B409AB134CEBCA21" xlink:to="loc_us-gaap_DebtInstrumentFaceAmount_507BC4479A209E77C993AB134CEB0445" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_C96B7F9CD256073FCBECAB134CED5CD8" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_0087C26F6F625BD8B409AB134CEBCA21" xlink:to="loc_us-gaap_DebtInstrumentInterestRateStatedPercentage_C96B7F9CD256073FCBECAB134CED5CD8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ProceedsFromIssuanceOfDebt" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfDebt_A25321553C82F51B76F3AB134CEDA268" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_0087C26F6F625BD8B409AB134CEBCA21" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfDebt_A25321553C82F51B76F3AB134CEDA268" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GainsLossesOnExtinguishmentOfDebt" xlink:label="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_9C5C5E2B9CB6DD285749AB305BEDEE6D" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_0087C26F6F625BD8B409AB134CEBCA21" xlink:to="loc_us-gaap_GainsLossesOnExtinguishmentOfDebt_9C5C5E2B9CB6DD285749AB305BEDEE6D" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DebtTableDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentLineItems" xlink:label="loc_us-gaap_DebtInstrumentLineItems_EC847D80578C08A74E6CAAB8CC011673" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentTable" xlink:label="loc_us-gaap_DebtInstrumentTable_211A996F982CFEF008F4AAB8CBF9E0D7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DebtInstrumentLineItems_EC847D80578C08A74E6CAAB8CC011673" xlink:to="loc_us-gaap_DebtInstrumentTable_211A996F982CFEF008F4AAB8CBF9E0D7" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_0E937B1AB61F0297DBCCAAB95B0D4773" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_211A996F982CFEF008F4AAB8CBF9E0D7" xlink:to="loc_dei_LegalEntityAxis_0E937B1AB61F0297DBCCAAB95B0D4773" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_C5506FBAA81BE498EDF4AAB95D146F46_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_0E937B1AB61F0297DBCCAAB95B0D4773" xlink:to="loc_dei_EntityDomain_C5506FBAA81BE498EDF4AAB95D146F46_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_C5506FBAA81BE498EDF4AAB95D146F46" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_0E937B1AB61F0297DBCCAAB95B0D4773" xlink:to="loc_dei_EntityDomain_C5506FBAA81BE498EDF4AAB95D146F46" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_39B211DE4201D346A771AAB98F0D683A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_C5506FBAA81BE498EDF4AAB95D146F46" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_39B211DE4201D346A771AAB98F0D683A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LongtermDebtTypeAxis" xlink:label="loc_us-gaap_LongtermDebtTypeAxis_43796D55B60D37C7649AAAB8CBFA158F" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_211A996F982CFEF008F4AAB8CBF9E0D7" xlink:to="loc_us-gaap_LongtermDebtTypeAxis_43796D55B60D37C7649AAAB8CBFA158F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_80EA7380FAF6D09DB67FAAB8CBFA0BE5_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_43796D55B60D37C7649AAAB8CBFA158F" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_80EA7380FAF6D09DB67FAAB8CBFA0BE5_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="loc_us-gaap_LongtermDebtTypeDomain_80EA7380FAF6D09DB67FAAB8CBFA0BE5" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_LongtermDebtTypeAxis_43796D55B60D37C7649AAAB8CBFA158F" xlink:to="loc_us-gaap_LongtermDebtTypeDomain_80EA7380FAF6D09DB67FAAB8CBFA0BE5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SeniorDebtObligationsMember" xlink:label="loc_us-gaap_SeniorDebtObligationsMember_FAB97A417AF5720FF81CAAB8CBFA3509" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_80EA7380FAF6D09DB67FAAB8CBFA0BE5" xlink:to="loc_us-gaap_SeniorDebtObligationsMember_FAB97A417AF5720FF81CAAB8CBFA3509" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_DebtFacilityMember" xlink:label="loc_iep_DebtFacilityMember_F11C9613A6F02405BE8BAAB8CBFC5A21" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_80EA7380FAF6D09DB67FAAB8CBFA0BE5" xlink:to="loc_iep_DebtFacilityMember_F11C9613A6F02405BE8BAAB8CBFC5A21" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherDebtSecuritiesMember" xlink:label="loc_us-gaap_OtherDebtSecuritiesMember_18491E43EC5FC059BE8EAAB8CBFCBBB3" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LongtermDebtTypeDomain_80EA7380FAF6D09DB67FAAB8CBFA0BE5" xlink:to="loc_us-gaap_OtherDebtSecuritiesMember_18491E43EC5FC059BE8EAAB8CBFCBBB3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_2B8EBC0C33B1105BF0B4AAB8CBFC205D" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_211A996F982CFEF008F4AAB8CBF9E0D7" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_2B8EBC0C33B1105BF0B4AAB8CBFC205D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_2B8EBC0C33B1105BF0B4AAB8CBFC205D" xlink:to="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_2B8EBC0C33B1105BF0B4AAB8CBFC205D" xlink:to="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HoldingCompanyMember" xlink:label="loc_iep_HoldingCompanyMember_2CA620140EA319827688AAB8CBFDC0E1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:to="loc_iep_HoldingCompanyMember_2CA620140EA319827688AAB8CBFDC0E1" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_4499998338E95AD4173EAAB8CBFD08B3" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:to="loc_iep_AutomotiveSegmentMember_4499998338E95AD4173EAAB8CBFD08B3" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_C21346CB44A49FDB9D69AAB8CBFDE294" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:to="loc_iep_EnergySegmentMember_C21346CB44A49FDB9D69AAB8CBFDE294" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_6F359648750333C1DEEFAAB8CBFD9DF5" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:to="loc_iep_RailcarSegmentMember_6F359648750333C1DEEFAAB8CBFD9DF5" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GamingSegmentMember" xlink:label="loc_iep_GamingSegmentMember_2C1FF76F67E700FD1316AAB8CBFDD1E2" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:to="loc_iep_GamingSegmentMember_2C1FF76F67E700FD1316AAB8CBFDD1E2" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FoodPackagingSegmentMember" xlink:label="loc_iep_FoodPackagingSegmentMember_B5A0B016CE59E5891975AAB8CBFD9CC9" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_7DE89E57BD1D843F5274AAB8CBFCC9BD" xlink:to="loc_iep_FoodPackagingSegmentMember_B5A0B016CE59E5891975AAB8CBFD9CC9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaap_DebtInstrumentAxis_1C44E2856B45F5675362AAB8CBFD88F1" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DebtInstrumentTable_211A996F982CFEF008F4AAB8CBF9E0D7" xlink:to="loc_us-gaap_DebtInstrumentAxis_1C44E2856B45F5675362AAB8CBFD88F1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DebtInstrumentAxis_1C44E2856B45F5675362AAB8CBFD88F1" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DebtInstrumentAxis_1C44E2856B45F5675362AAB8CBFD88F1" xlink:to="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_A2024NotesMember" xlink:label="loc_iep_A2024NotesMember_8AAEAA92723222F7EEDDAAB8CBFD3437" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:to="loc_iep_A2024NotesMember_8AAEAA92723222F7EEDDAAB8CBFD3437" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_New2022NotesMember" xlink:label="loc_iep_New2022NotesMember_E14F44BF728CE515F29AAAB8CBFFA42E" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:to="loc_iep_New2022NotesMember_E14F44BF728CE515F29AAAB8CBFFA42E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_A2022NotesMember" xlink:label="loc_iep_A2022NotesMember_903EFC0B442E57D562CCAAB8CBFF5542" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:to="loc_iep_A2022NotesMember_903EFC0B442E57D562CCAAB8CBFF5542" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_A2020NotesMember" xlink:label="loc_iep_A2020NotesMember_A05872FA4435BF8D66CEAAB8CC014FDB" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:to="loc_iep_A2020NotesMember_A05872FA4435BF8D66CEAAB8CC014FDB" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_A2019NotesMember" xlink:label="loc_iep_A2019NotesMember_BCB1FFBAB94DFA971775AAB8CC019D9A" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:to="loc_iep_A2019NotesMember_BCB1FFBAB94DFA971775AAB8CC019D9A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_A2017NotesMember" xlink:label="loc_iep_A2017NotesMember_EE6E8674EDA498F1BF74AAB8CC01316D" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentNameDomain_994C3828016EEECDFC98AAB8CBFD8E25" xlink:to="loc_iep_A2017NotesMember_EE6E8674EDA498F1BF74AAB8CC01316D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_DebtAndCapitalLeaseObligations_71BA56153AF5F5F97A6FAAB8CC01F946" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DebtInstrumentLineItems_EC847D80578C08A74E6CAAB8CC011673" xlink:to="loc_us-gaap_DebtAndCapitalLeaseObligations_71BA56153AF5F5F97A6FAAB8CC01F946" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DebtTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/DerivativeFinancialInstruments" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/DerivativeFinancialInstrumentsDerivativeActivitiesTableDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeLineItems" xlink:label="loc_us-gaap_DerivativeLineItems_495A8010C484FA00048D90F80D61CD63" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeTable" xlink:label="loc_us-gaap_DerivativeTable_20281CE8808873A775C790F80D619649" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativeLineItems_495A8010C484FA00048D90F80D61CD63" xlink:to="loc_us-gaap_DerivativeTable_20281CE8808873A775C790F80D619649" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_9D8B9E4D68E75720A52790F80D61EF65" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_20281CE8808873A775C790F80D619649" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_9D8B9E4D68E75720A52790F80D61EF65" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_7DC5ECE0C86381ECEAAE90F80D611CC9_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_9D8B9E4D68E75720A52790F80D61EF65" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_7DC5ECE0C86381ECEAAE90F80D611CC9_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_7DC5ECE0C86381ECEAAE90F80D611CC9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_9D8B9E4D68E75720A52790F80D61EF65" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_7DC5ECE0C86381ECEAAE90F80D611CC9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquitySwapMember" xlink:label="loc_us-gaap_EquitySwapMember_D6A1A73EB1B56E17700690F80D61AC96" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_7DC5ECE0C86381ECEAAE90F80D611CC9" xlink:to="loc_us-gaap_EquitySwapMember_D6A1A73EB1B56E17700690F80D61AC96" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CreditDefaultSwapMember" xlink:label="loc_us-gaap_CreditDefaultSwapMember_AE6D511CE479AA5EAFC490F80D617CC1" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_7DC5ECE0C86381ECEAAE90F80D611CC9" xlink:to="loc_us-gaap_CreditDefaultSwapMember_AE6D511CE479AA5EAFC490F80D617CC1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommodityContractMember" xlink:label="loc_us-gaap_CommodityContractMember_4E73DE37DE765D823A9D90F80D617C64" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_7DC5ECE0C86381ECEAAE90F80D611CC9" xlink:to="loc_us-gaap_CommodityContractMember_4E73DE37DE765D823A9D90F80D617C64" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_NotionalExposureOfDerivativesLongPosition" xlink:label="loc_iep_NotionalExposureOfDerivativesLongPosition_527FE512DC1091EBC66A90F80D618CB9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_495A8010C484FA00048D90F80D61CD63" xlink:to="loc_iep_NotionalExposureOfDerivativesLongPosition_527FE512DC1091EBC66A90F80D618CB9" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_NotionalExposureOfDerivativesShortPosition" xlink:label="loc_iep_NotionalExposureOfDerivativesShortPosition_6760F1B25523D92FA48290F80D616ED9" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_495A8010C484FA00048D90F80D61CD63" xlink:to="loc_iep_NotionalExposureOfDerivativesShortPosition_6760F1B25523D92FA48290F80D616ED9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_DerivativeNotionalAmount" xlink:label="loc_invest_DerivativeNotionalAmount_FD02C3902A42F131A5E090F80D61C933" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_495A8010C484FA00048D90F80D61CD63" xlink:to="loc_invest_DerivativeNotionalAmount_FD02C3902A42F131A5E090F80D61C933" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DerivativeFinancialInstrumentsDerivativesNotDesignatedAsHedgingFairValueTableDetails" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems" xlink:label="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable" xlink:label="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_5C66E34D0CC5021EBB23634B67F6B808" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:to="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_5C66E34D0CC5021EBB23634B67F6B808" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_22964FBA97D376B146CD634B67F6AB8D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_5C66E34D0CC5021EBB23634B67F6B808" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_22964FBA97D376B146CD634B67F6AB8D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_1E00B697E657C2DC5F5A634B67F6A2F7_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_22964FBA97D376B146CD634B67F6AB8D" xlink:to="loc_us-gaap_SegmentDomain_1E00B697E657C2DC5F5A634B67F6A2F7_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_1E00B697E657C2DC5F5A634B67F6A2F7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_22964FBA97D376B146CD634B67F6AB8D" xlink:to="loc_us-gaap_SegmentDomain_1E00B697E657C2DC5F5A634B67F6A2F7" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentSegmentMember" xlink:label="loc_iep_InvestmentSegmentMember_3EA514FEB17A6B032EFE634B67F62869" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_1E00B697E657C2DC5F5A634B67F6A2F7" xlink:to="loc_iep_InvestmentSegmentMember_3EA514FEB17A6B032EFE634B67F62869" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationAxis" xlink:label="loc_us-gaap_HedgingDesignationAxis_BC970E90420B0B79478F634B67F6B0FD" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_5C66E34D0CC5021EBB23634B67F6B808" xlink:to="loc_us-gaap_HedgingDesignationAxis_BC970E90420B0B79478F634B67F6B0FD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationDomain" xlink:label="loc_us-gaap_HedgingDesignationDomain_A9B9AE83ECE30B05991E634B67F63F95_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_HedgingDesignationAxis_BC970E90420B0B79478F634B67F6B0FD" xlink:to="loc_us-gaap_HedgingDesignationDomain_A9B9AE83ECE30B05991E634B67F63F95_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationDomain" xlink:label="loc_us-gaap_HedgingDesignationDomain_A9B9AE83ECE30B05991E634B67F63F95" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_HedgingDesignationAxis_BC970E90420B0B79478F634B67F6B0FD" xlink:to="loc_us-gaap_HedgingDesignationDomain_A9B9AE83ECE30B05991E634B67F63F95" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NondesignatedMember" xlink:label="loc_us-gaap_NondesignatedMember_EE494B93ABEDDC027122634B67F68BE9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_A9B9AE83ECE30B05991E634B67F63F95" xlink:to="loc_us-gaap_NondesignatedMember_EE494B93ABEDDC027122634B67F68BE9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="loc_us-gaap_BalanceSheetLocationAxis_525B4B8B6BE664F19333634B67F6EBA3" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_5C66E34D0CC5021EBB23634B67F6B808" xlink:to="loc_us-gaap_BalanceSheetLocationAxis_525B4B8B6BE664F19333634B67F6EBA3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_1BA24ACBB58B061541B9634B67F6394F_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_525B4B8B6BE664F19333634B67F6EBA3" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_1BA24ACBB58B061541B9634B67F6394F_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_1BA24ACBB58B061541B9634B67F6394F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_525B4B8B6BE664F19333634B67F6EBA3" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_1BA24ACBB58B061541B9634B67F6394F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherAssetsMember" xlink:label="loc_us-gaap_OtherAssetsMember_B00BC88D924EFF79288C634B67F62EE3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_1BA24ACBB58B061541B9634B67F6394F" xlink:to="loc_us-gaap_OtherAssetsMember_B00BC88D924EFF79288C634B67F62EE3" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AccruedExpensesAndOtherLiabilitiesMember" xlink:label="loc_iep_AccruedExpensesAndOtherLiabilitiesMember_C3F003077ADBEEB123EA634B67F691BC" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_1BA24ACBB58B061541B9634B67F6394F" xlink:to="loc_iep_AccruedExpensesAndOtherLiabilitiesMember_C3F003077ADBEEB123EA634B67F691BC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_06736EE2A8DE6D411806634B67F61930" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValuesDerivativesBalanceSheetLocationByDerivativeContractTypeByHedgingDesignationTable_5C66E34D0CC5021EBB23634B67F6B808" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_06736EE2A8DE6D411806634B67F61930" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_06736EE2A8DE6D411806634B67F61930" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_06736EE2A8DE6D411806634B67F61930" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityContractMember" xlink:label="loc_us-gaap_EquityContractMember_769E9356E8BD2D8F022C634B67F64E07" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02" xlink:to="loc_us-gaap_EquityContractMember_769E9356E8BD2D8F022C634B67F64E07" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ForeignExchangeContractMember" xlink:label="loc_us-gaap_ForeignExchangeContractMember_0613C234D651270FEE69634B6805AADA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02" xlink:to="loc_us-gaap_ForeignExchangeContractMember_0613C234D651270FEE69634B6805AADA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CreditRiskContractMember" xlink:label="loc_us-gaap_CreditRiskContractMember_E1C1C4ED3FBB462E8F4D634B68058E83" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02" xlink:to="loc_us-gaap_CreditRiskContractMember_E1C1C4ED3FBB462E8F4D634B68058E83" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommodityContractMember" xlink:label="loc_us-gaap_CommodityContractMember_A26F8315021581386778634B6805B587" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_FBFA8048BEAC17B8D766634B67F60B02" xlink:to="loc_us-gaap_CommodityContractMember_A26F8315021581386778634B6805B587" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeAsset" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeAsset_45BD9100E50F7BEC7278634B68051A74" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:to="loc_us-gaap_DerivativeFairValueOfDerivativeAsset_45BD9100E50F7BEC7278634B68051A74" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeFairValueOfDerivativeLiability" xlink:label="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_0296EB6C24D6D966BD6F634B6805E6EC" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:to="loc_us-gaap_DerivativeFairValueOfDerivativeLiability_0296EB6C24D6D966BD6F634B6805E6EC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet" xlink:label="loc_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_F28F2B445BB608EBFD8E634B6805C764" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:to="loc_us-gaap_DerivativeFairValueAmountOffsetAgainstCollateralNet_F28F2B445BB608EBFD8E634B6805C764" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeAssets" xlink:label="loc_us-gaap_DerivativeAssets_1AF892140E864C1CC182634B68051EE6" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:to="loc_us-gaap_DerivativeAssets_1AF892140E864C1CC182634B68051EE6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaap_DerivativeLiabilities_823EC4A045497C66865B634B68054BE1" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:to="loc_us-gaap_DerivativeLiabilities_823EC4A045497C66865B634B68054BE1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CollateralAlreadyPostedAggregateFairValue" xlink:label="loc_us-gaap_CollateralAlreadyPostedAggregateFairValue_77294894A487E3A3AC59634B6805C81E" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DerivativesNotDesignatedAsHedgingInstrumentsFairValueLineItems_323C2F2A36B67318DE3E634B6805C43B" xlink:to="loc_us-gaap_CollateralAlreadyPostedAggregateFairValue_77294894A487E3A3AC59634B6805C81E" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DerivativeFinancialInstrumentsGainLossRecognizedOnDerivativesNotDesignatedAsHedgingTableDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeInstrumentsGainLossLineItems" xlink:label="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_E3FBFE362F8FAFCB33FE634B6834DA0F" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeTable" xlink:label="loc_us-gaap_DerivativeTable_B24D316750702C40A355634B68246B7E" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_E3FBFE362F8FAFCB33FE634B6834DA0F" xlink:to="loc_us-gaap_DerivativeTable_B24D316750702C40A355634B68246B7E" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeStatementLocationAxis" xlink:label="loc_us-gaap_IncomeStatementLocationAxis_F4636F421110C0A4D21B634B6824FD33" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_B24D316750702C40A355634B68246B7E" xlink:to="loc_us-gaap_IncomeStatementLocationAxis_F4636F421110C0A4D21B634B6824FD33" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_1A9E3765D475FCD4D889634B68244F4D_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_F4636F421110C0A4D21B634B6824FD33" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_1A9E3765D475FCD4D889634B68244F4D_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IncomeStatementLocationDomain" xlink:label="loc_us-gaap_IncomeStatementLocationDomain_1A9E3765D475FCD4D889634B68244F4D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IncomeStatementLocationAxis_F4636F421110C0A4D21B634B6824FD33" xlink:to="loc_us-gaap_IncomeStatementLocationDomain_1A9E3765D475FCD4D889634B68244F4D" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_NetGainFromInvestmentActivitiesMember" xlink:label="loc_iep_NetGainFromInvestmentActivitiesMember_30ABA91513052A1B1C17634B68249460" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IncomeStatementLocationDomain_1A9E3765D475FCD4D889634B68244F4D" xlink:to="loc_iep_NetGainFromInvestmentActivitiesMember_30ABA91513052A1B1C17634B68249460" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationAxis" xlink:label="loc_us-gaap_HedgingDesignationAxis_A7E1A8B83810651F8960634B6834CA7E" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_B24D316750702C40A355634B68246B7E" xlink:to="loc_us-gaap_HedgingDesignationAxis_A7E1A8B83810651F8960634B6834CA7E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationDomain" xlink:label="loc_us-gaap_HedgingDesignationDomain_33FE662360FBABC0CC66634B6834DF82_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_HedgingDesignationAxis_A7E1A8B83810651F8960634B6834CA7E" xlink:to="loc_us-gaap_HedgingDesignationDomain_33FE662360FBABC0CC66634B6834DF82_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationDomain" xlink:label="loc_us-gaap_HedgingDesignationDomain_33FE662360FBABC0CC66634B6834DF82" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_HedgingDesignationAxis_A7E1A8B83810651F8960634B6834CA7E" xlink:to="loc_us-gaap_HedgingDesignationDomain_33FE662360FBABC0CC66634B6834DF82" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NondesignatedMember" xlink:label="loc_us-gaap_NondesignatedMember_F11825439F4AC68C5F3A634B6834BFED" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_33FE662360FBABC0CC66634B6834DF82" xlink:to="loc_us-gaap_NondesignatedMember_F11825439F4AC68C5F3A634B6834BFED" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_E96A7D57B71BDEA59480634B68343AC6" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_B24D316750702C40A355634B68246B7E" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_E96A7D57B71BDEA59480634B68343AC6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_E96A7D57B71BDEA59480634B68343AC6" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_E96A7D57B71BDEA59480634B68343AC6" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityContractMember" xlink:label="loc_us-gaap_EquityContractMember_08BFC70127EA7B86BFD6634B683483DE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6" xlink:to="loc_us-gaap_EquityContractMember_08BFC70127EA7B86BFD6634B683483DE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ForeignExchangeContractMember" xlink:label="loc_us-gaap_ForeignExchangeContractMember_5FC505BCA10F017A59E4634B6834E550" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6" xlink:to="loc_us-gaap_ForeignExchangeContractMember_5FC505BCA10F017A59E4634B6834E550" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CreditRiskContractMember" xlink:label="loc_us-gaap_CreditRiskContractMember_325002EAB08FA6C4301F634B68343D2E" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6" xlink:to="loc_us-gaap_CreditRiskContractMember_325002EAB08FA6C4301F634B68343D2E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InterestRateContractMember" xlink:label="loc_us-gaap_InterestRateContractMember_5F3A4584D5D1C6577B99634B6834FD23" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6" xlink:to="loc_us-gaap_InterestRateContractMember_5F3A4584D5D1C6577B99634B6834FD23" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommodityContractMember" xlink:label="loc_us-gaap_CommodityContractMember_A29CFC5EC275D70A7248634B68345ABC" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_08497CCD56A0AE4FA5F9634B683466E6" xlink:to="loc_us-gaap_CommodityContractMember_A29CFC5EC275D70A7248634B68345ABC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet" xlink:label="loc_us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet_DD0D5EE10BC873BBB2F3634B6834BAB8" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeInstrumentsGainLossLineItems_E3FBFE362F8FAFCB33FE634B6834DA0F" xlink:to="loc_us-gaap_DerivativeInstrumentsNotDesignatedAsHedgingInstrumentsGainLossNet_DD0D5EE10BC873BBB2F3634B6834BAB8" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DerivativeFinancialInstrumentsNarrativeDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeLineItems" xlink:label="loc_us-gaap_DerivativeLineItems_E03D3BC98BE4A055D06490F803EC37B6" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeTable" xlink:label="loc_us-gaap_DerivativeTable_3F831B0713495DF2B13490F803DD9EC2" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativeLineItems_E03D3BC98BE4A055D06490F803EC37B6" xlink:to="loc_us-gaap_DerivativeTable_3F831B0713495DF2B13490F803DD9EC2" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationAxis" xlink:label="loc_us-gaap_BalanceSheetLocationAxis_B47E9AE22E68BD5442DF90F803DD3A54" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_3F831B0713495DF2B13490F803DD9EC2" xlink:to="loc_us-gaap_BalanceSheetLocationAxis_B47E9AE22E68BD5442DF90F803DD3A54" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_1AF76D07A5DB3AC9D72290F803DDCE11_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_B47E9AE22E68BD5442DF90F803DD3A54" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_1AF76D07A5DB3AC9D72290F803DDCE11_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BalanceSheetLocationDomain" xlink:label="loc_us-gaap_BalanceSheetLocationDomain_1AF76D07A5DB3AC9D72290F803DDCE11" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_BalanceSheetLocationAxis_B47E9AE22E68BD5442DF90F803DD3A54" xlink:to="loc_us-gaap_BalanceSheetLocationDomain_1AF76D07A5DB3AC9D72290F803DDCE11" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AccruedExpensesAndOtherLiabilitiesMember" xlink:label="loc_iep_AccruedExpensesAndOtherLiabilitiesMember_C2CB7865209EBBA2DEE490F803DD83BD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_BalanceSheetLocationDomain_1AF76D07A5DB3AC9D72290F803DDCE11" xlink:to="loc_iep_AccruedExpensesAndOtherLiabilitiesMember_C2CB7865209EBBA2DEE490F803DD83BD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationAxis" xlink:label="loc_us-gaap_HedgingDesignationAxis_09F011B6D76FA6B5585990F803DDD250" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_3F831B0713495DF2B13490F803DD9EC2" xlink:to="loc_us-gaap_HedgingDesignationAxis_09F011B6D76FA6B5585990F803DDD250" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationDomain" xlink:label="loc_us-gaap_HedgingDesignationDomain_596CA43394633361A5AD90F803DDA2C1_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_HedgingDesignationAxis_09F011B6D76FA6B5585990F803DDD250" xlink:to="loc_us-gaap_HedgingDesignationDomain_596CA43394633361A5AD90F803DDA2C1_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_HedgingDesignationDomain" xlink:label="loc_us-gaap_HedgingDesignationDomain_596CA43394633361A5AD90F803DDA2C1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_HedgingDesignationAxis_09F011B6D76FA6B5585990F803DDD250" xlink:to="loc_us-gaap_HedgingDesignationDomain_596CA43394633361A5AD90F803DDA2C1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NondesignatedMember" xlink:label="loc_us-gaap_NondesignatedMember_C308E9D32FA23A05DCF490F803DDEFBF" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_HedgingDesignationDomain_596CA43394633361A5AD90F803DDA2C1" xlink:to="loc_us-gaap_NondesignatedMember_C308E9D32FA23A05DCF490F803DDEFBF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_53AC2D1AE96DC933478090F803DD6832" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_3F831B0713495DF2B13490F803DD9EC2" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_53AC2D1AE96DC933478090F803DD6832" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_D752F46FB6018B47E31690F803DD9FDA_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_53AC2D1AE96DC933478090F803DD6832" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_D752F46FB6018B47E31690F803DD9FDA_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_D752F46FB6018B47E31690F803DD9FDA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_53AC2D1AE96DC933478090F803DD6832" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_D752F46FB6018B47E31690F803DD9FDA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CommodityContractMember" xlink:label="loc_us-gaap_CommodityContractMember_7FBF7767E58D133986A590F803DD87FD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeContractTypeDomain_D752F46FB6018B47E31690F803DD9FDA" xlink:to="loc_us-gaap_CommodityContractMember_7FBF7767E58D133986A590F803DD87FD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_6ED8F39CBE505B1E131990F803DD5DB8" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_3F831B0713495DF2B13490F803DD9EC2" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_6ED8F39CBE505B1E131990F803DD5DB8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_E118A38BAEF489907C4790F803EC651B_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_6ED8F39CBE505B1E131990F803DD5DB8" xlink:to="loc_us-gaap_SegmentDomain_E118A38BAEF489907C4790F803EC651B_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_E118A38BAEF489907C4790F803EC651B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_6ED8F39CBE505B1E131990F803DD5DB8" xlink:to="loc_us-gaap_SegmentDomain_E118A38BAEF489907C4790F803EC651B" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentSegmentMember" xlink:label="loc_iep_InvestmentSegmentMember_3A6A70D4A8CBA3D763C090F803ECC1B1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_E118A38BAEF489907C4790F803EC651B" xlink:to="loc_iep_InvestmentSegmentMember_3A6A70D4A8CBA3D763C090F803ECC1B1" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue" xlink:label="loc_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_9E69BD1A56CFA551CA5190F803EC9E37" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_E03D3BC98BE4A055D06490F803EC37B6" xlink:to="loc_us-gaap_CreditRiskDerivativeLiabilitiesAtFairValue_9E69BD1A56CFA551CA5190F803EC9E37" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaap_DerivativeLiabilities_C50D07010A080011420F90F803ECBC07" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_E03D3BC98BE4A055D06490F803EC37B6" xlink:to="loc_us-gaap_DerivativeLiabilities_C50D07010A080011420F90F803ECBC07" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DerivativeFinancialInstrumentsTables" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeLineItems" xlink:label="loc_us-gaap_DerivativeLineItems_3105376F5E07B5BA4435634B6743047D" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeTable" xlink:label="loc_us-gaap_DerivativeTable_42D6546D3EA316CE6700634B674364A7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DerivativeLineItems_3105376F5E07B5BA4435634B6743047D" xlink:to="loc_us-gaap_DerivativeTable_42D6546D3EA316CE6700634B674364A7" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EnergyAxis" xlink:label="loc_us-gaap_EnergyAxis_EEC707E4650F347BA651634B67431630" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_42D6546D3EA316CE6700634B674364A7" xlink:to="loc_us-gaap_EnergyAxis_EEC707E4650F347BA651634B67431630" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EnergyDomain" xlink:label="loc_us-gaap_EnergyDomain_07570B8FB7B1C1CA4CDE634B6743A71A_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_EnergyAxis_EEC707E4650F347BA651634B67431630" xlink:to="loc_us-gaap_EnergyDomain_07570B8FB7B1C1CA4CDE634B6743A71A_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EnergyDomain" xlink:label="loc_us-gaap_EnergyDomain_07570B8FB7B1C1CA4CDE634B6743A71A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_EnergyAxis_EEC707E4650F347BA651634B67431630" xlink:to="loc_us-gaap_EnergyDomain_07570B8FB7B1C1CA4CDE634B6743A71A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_VariableRateAxis" xlink:label="loc_us-gaap_VariableRateAxis_9744057A00B5B14A57BB634B674394C8" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_42D6546D3EA316CE6700634B674364A7" xlink:to="loc_us-gaap_VariableRateAxis_9744057A00B5B14A57BB634B674394C8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="loc_us-gaap_VariableRateDomain_613FC34BAEC6E25C82DE634B6743097F_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_VariableRateAxis_9744057A00B5B14A57BB634B674394C8" xlink:to="loc_us-gaap_VariableRateDomain_613FC34BAEC6E25C82DE634B6743097F_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_VariableRateDomain" xlink:label="loc_us-gaap_VariableRateDomain_613FC34BAEC6E25C82DE634B6743097F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_VariableRateAxis_9744057A00B5B14A57BB634B674394C8" xlink:to="loc_us-gaap_VariableRateDomain_613FC34BAEC6E25C82DE634B6743097F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeInstrumentRiskAxis" xlink:label="loc_us-gaap_DerivativeInstrumentRiskAxis_31B82F1B22E7FAB42EA4634B67438694" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_42D6546D3EA316CE6700634B674364A7" xlink:to="loc_us-gaap_DerivativeInstrumentRiskAxis_31B82F1B22E7FAB42EA4634B67438694" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_1FE579D1700070A11A5A634B6743D251_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_31B82F1B22E7FAB42EA4634B67438694" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_1FE579D1700070A11A5A634B6743D251_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeContractTypeDomain" xlink:label="loc_us-gaap_DerivativeContractTypeDomain_1FE579D1700070A11A5A634B6743D251" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DerivativeInstrumentRiskAxis_31B82F1B22E7FAB42EA4634B67438694" xlink:to="loc_us-gaap_DerivativeContractTypeDomain_1FE579D1700070A11A5A634B6743D251" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PositionAxis" xlink:label="loc_us-gaap_PositionAxis_7234DFDED9E4DDDC54E7634B6743AC29" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_42D6546D3EA316CE6700634B674364A7" xlink:to="loc_us-gaap_PositionAxis_7234DFDED9E4DDDC54E7634B6743AC29" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PositionDomain" xlink:label="loc_us-gaap_PositionDomain_E4E1B73E0C6C58608F4E634B674326B8_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_PositionAxis_7234DFDED9E4DDDC54E7634B6743AC29" xlink:to="loc_us-gaap_PositionDomain_E4E1B73E0C6C58608F4E634B674326B8_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PositionDomain" xlink:label="loc_us-gaap_PositionDomain_E4E1B73E0C6C58608F4E634B674326B8" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_PositionAxis_7234DFDED9E4DDDC54E7634B6743AC29" xlink:to="loc_us-gaap_PositionDomain_E4E1B73E0C6C58608F4E634B674326B8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RangeAxis" xlink:label="loc_us-gaap_RangeAxis_AD4387C708E2487165EC634B674313EF" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DerivativeTable_42D6546D3EA316CE6700634B674364A7" xlink:to="loc_us-gaap_RangeAxis_AD4387C708E2487165EC634B674313EF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RangeMember" xlink:label="loc_us-gaap_RangeMember_FF5BCD35747AB5FBFEE2634B6743D330_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RangeAxis_AD4387C708E2487165EC634B674313EF" xlink:to="loc_us-gaap_RangeMember_FF5BCD35747AB5FBFEE2634B6743D330_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RangeMember" xlink:label="loc_us-gaap_RangeMember_FF5BCD35747AB5FBFEE2634B6743D330" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RangeAxis_AD4387C708E2487165EC634B674313EF" xlink:to="loc_us-gaap_RangeMember_FF5BCD35747AB5FBFEE2634B6743D330" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfOtherDerivativesNotDesignatedAsHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfOtherDerivativesNotDesignatedAsHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock_A8247ABDB106FAEF7C9D634B674333B8" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_3105376F5E07B5BA4435634B6743047D" xlink:to="loc_us-gaap_ScheduleOfOtherDerivativesNotDesignatedAsHedgingInstrumentsStatementsOfFinancialPerformanceAndFinancialPositionLocationTableTextBlock_A8247ABDB106FAEF7C9D634B674333B8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock" xlink:label="loc_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock_BAF588F3B0E0986BDD18634B67433CF7" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DerivativeLineItems_3105376F5E07B5BA4435634B6743047D" xlink:to="loc_us-gaap_ScheduleOfNotionalAmountsOfOutstandingDerivativePositionsTableTextBlock_BAF588F3B0E0986BDD18634B67433CF7" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DescriptionOfBusiness" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/DescriptionOfBusinessTables" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems" xlink:label="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_653AF9FDEC64C4015ADBE93BB9C944A9" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OrganizationConsolidationandPresentationofFinancialStatementsTable" xlink:label="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_DBDD9D1BA664739E7E1AE93BB9C8177F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_653AF9FDEC64C4015ADBE93BB9C944A9" xlink:to="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_DBDD9D1BA664739E7E1AE93BB9C8177F" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_A0B163632F3EC2BF5D18E93BB9C864C7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsTable_DBDD9D1BA664739E7E1AE93BB9C8177F" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_A0B163632F3EC2BF5D18E93BB9C864C7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_D3B0ED9DCDBD974F21B5E93BB9C8EE5A_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_A0B163632F3EC2BF5D18E93BB9C864C7" xlink:to="loc_us-gaap_SegmentDomain_D3B0ED9DCDBD974F21B5E93BB9C8EE5A_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_D3B0ED9DCDBD974F21B5E93BB9C8EE5A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_A0B163632F3EC2BF5D18E93BB9C864C7" xlink:to="loc_us-gaap_SegmentDomain_D3B0ED9DCDBD974F21B5E93BB9C8EE5A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_3931E2F96C7328C95BD6E93BB9C9F0B9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_D3B0ED9DCDBD974F21B5E93BB9C8EE5A" xlink:to="loc_iep_RailcarSegmentMember_3931E2F96C7328C95BD6E93BB9C9F0B9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisclosureOfLongLivedAssetsHeldForSaleTextBlock" xlink:label="loc_us-gaap_DisclosureOfLongLivedAssetsHeldForSaleTextBlock_8F85D1136B720C775223E93BB9C9D855" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_OrganizationConsolidationandPresentationofFinancialStatementsLineItems_653AF9FDEC64C4015ADBE93BB9C944A9" xlink:to="loc_us-gaap_DisclosureOfLongLivedAssetsHeldForSaleTextBlock_8F85D1136B720C775223E93BB9C9D855" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/Details" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_DescriptionofBusinessLineItems" xlink:label="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_DescriptionofBusinessTable" xlink:label="loc_iep_DescriptionofBusinessTable_BF0653F7F48BBC238ECDA6151D9930C4" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_DescriptionofBusinessTable_BF0653F7F48BBC238ECDA6151D9930C4" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_9D804F74AC17D9DF6EF9A6151D998224" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_DescriptionofBusinessTable_BF0653F7F48BBC238ECDA6151D9930C4" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_9D804F74AC17D9DF6EF9A6151D998224" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_9D804F74AC17D9DF6EF9A6151D998224" xlink:to="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_9D804F74AC17D9DF6EF9A6151D998224" xlink:to="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_2380DE114C014FD09E0EA63A9949A8F4" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD" xlink:to="loc_iep_AutomotiveSegmentMember_2380DE114C014FD09E0EA63A9949A8F4" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_D259230CBD4212398AB5A6151D998EE7" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD" xlink:to="loc_iep_EnergySegmentMember_D259230CBD4212398AB5A6151D998EE7" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_336BCA713D4A6259340EA6151D997607" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD" xlink:to="loc_iep_RailcarSegmentMember_336BCA713D4A6259340EA6151D997607" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GamingSegmentMember" xlink:label="loc_iep_GamingSegmentMember_71976A2AC754269AF689A6151D994C80" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_D7001175E111408C6FEBA6151D990AFD" xlink:to="loc_iep_GamingSegmentMember_71976A2AC754269AF689A6151D994C80" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MembersOrPartnersAxis" xlink:label="loc_iep_MembersOrPartnersAxis_B98D0F03A9CCA298FE44A6151D994363" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_DescriptionofBusinessTable_BF0653F7F48BBC238ECDA6151D9930C4" xlink:to="loc_iep_MembersOrPartnersAxis_B98D0F03A9CCA298FE44A6151D994363" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PartnerNameDomain" xlink:label="loc_iep_PartnerNameDomain_9B3203CEC68471426976A6151D994447_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_iep_MembersOrPartnersAxis_B98D0F03A9CCA298FE44A6151D994363" xlink:to="loc_iep_PartnerNameDomain_9B3203CEC68471426976A6151D994447_default" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PartnerNameDomain" xlink:label="loc_iep_PartnerNameDomain_9B3203CEC68471426976A6151D994447" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_iep_MembersOrPartnersAxis_B98D0F03A9CCA298FE44A6151D994363" xlink:to="loc_iep_PartnerNameDomain_9B3203CEC68471426976A6151D994447" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesGPMember" xlink:label="loc_iep_IcahnEnterprisesGPMember_718D5AC3FD1DC237DEA6A6151D993BF5" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_PartnerNameDomain_9B3203CEC68471426976A6151D994447" xlink:to="loc_iep_IcahnEnterprisesGPMember_718D5AC3FD1DC237DEA6A6151D993BF5" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PrincipalOwnersAndAffiliatesMember" xlink:label="loc_iep_PrincipalOwnersAndAffiliatesMember_8595338698215D1E22CFA6151D99D3A8" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_PartnerNameDomain_9B3203CEC68471426976A6151D994447" xlink:to="loc_iep_PrincipalOwnersAndAffiliatesMember_8595338698215D1E22CFA6151D99D3A8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_CECBFB0B222DCEB7ADF0A6151D99F327" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_DescriptionofBusinessTable_BF0653F7F48BBC238ECDA6151D9930C4" xlink:to="loc_dei_LegalEntityAxis_CECBFB0B222DCEB7ADF0A6151D99F327" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_CECBFB0B222DCEB7ADF0A6151D99F327" xlink:to="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_CECBFB0B222DCEB7ADF0A6151D99F327" xlink:to="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_54F4C2ECE5AFB3DB8939A6151D99D88B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_54F4C2ECE5AFB3DB8939A6151D99D88B" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesGPMember" xlink:label="loc_iep_IcahnEnterprisesGPMember_9516B1CC28513DA23F6CA6151D9911DA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_IcahnEnterprisesGPMember_9516B1CC28513DA23F6CA6151D9911DA" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentFundsMember" xlink:label="loc_iep_InvestmentFundsMember_018950FED65F1170B376A6151D99372C" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_InvestmentFundsMember_018950FED65F1170B376A6151D99372C" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FederalMogulMember" xlink:label="loc_iep_FederalMogulMember_030DA635F04C4D0B5F62A63A048B3A1F" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_FederalMogulMember_030DA635F04C4D0B5F62A63A048B3A1F" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_CvrRefiningLpMember" xlink:label="loc_iep_CvrRefiningLpMember_E1AE1A45036910EFC035A6151DA9D666" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_CvrRefiningLpMember_E1AE1A45036910EFC035A6151DA9D666" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_CvrPartnersLpMember" xlink:label="loc_iep_CvrPartnersLpMember_4F5BE9BC2C99178F58D1A6151DA97308" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_CvrPartnersLpMember_4F5BE9BC2C99178F58D1A6151DA97308" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_CvrEnergyIncMember" xlink:label="loc_iep_CvrEnergyIncMember_1420BCC3A467B95B6FB1A6151DA977E5" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_CvrEnergyIncMember_1420BCC3A467B95B6FB1A6151DA977E5" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AriMember" xlink:label="loc_iep_AriMember_C2103C281E85812AEE96A6151DA9EFE9" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_AriMember_C2103C281E85812AEE96A6151DA9EFE9" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_TropicanaMember" xlink:label="loc_iep_TropicanaMember_76A7E81BD4E316845B25A6151DA91785" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_TropicanaMember_76A7E81BD4E316845B25A6151DA91785" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FerrousResourcesMember" xlink:label="loc_iep_FerrousResourcesMember_2D107D89E6749FED4C4FA6151DA92694" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_FerrousResourcesMember_2D107D89E6749FED4C4FA6151DA92694" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ViskaseMember" xlink:label="loc_iep_ViskaseMember_D5AAFEC9E7562BC17FF8A6151DA90540" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_B8E1A172D86CD87743E3A6151D99625E" xlink:to="loc_iep_ViskaseMember_D5AAFEC9E7562BC17FF8A6151DA90540" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_6E7438A3CD76DD24AD24A6151DA9D43F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_6E7438A3CD76DD24AD24A6151DA9D43F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries" xlink:label="loc_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_C4F9D048D44023C63009A61A1AB9B12D" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_C4F9D048D44023C63009A61A1AB9B12D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_D661ED9E0CD4C1244EB8A6151DA96E32" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPManagingMemberOrGeneralPartnerOwnershipInterest_D661ED9E0CD4C1244EB8A6151DA96E32" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B2DAD0785726A63AFD9FA6151DA9953D" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_SubsidiaryOfLimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerOwnershipInterest_B2DAD0785726A63AFD9FA6151DA9953D" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries" xlink:label="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_29E0F2FDE7B27F12F309A6151DA973E7" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_LimitedLiabilityCompanyLlcOrLimitedPartnershipLpManagingMemberOrGeneralPartnerAggregateOwnershipInterestOfParentAndHoldingCompanySubsidiaries_29E0F2FDE7B27F12F309A6151DA973E7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest" xlink:label="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_BC8A9AA0517254EA2690A6151DA98A6A" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_LimitedLiabilityCompanyLLCOrLimitedPartnershipLPMembersOrLimitedPartnersOwnershipInterest_BC8A9AA0517254EA2690A6151DA98A6A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue" xlink:label="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_B940A25CF68CB2E983D6A6151DA9B84E" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterestFairValue_B940A25CF68CB2E983D6A6151DA9B84E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Valueofbusinesstobedisposedof" xlink:label="loc_iep_Valueofbusinesstobedisposedof_1E19EF3674ACE5A47A71A6151DA94F62" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_Valueofbusinesstobedisposedof_1E19EF3674ACE5A47A71A6151DA94F62" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars" xlink:label="loc_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_E69D2C4CC9F4504EEA2AA6151DA99DF5" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_Estimatednumberofrailcarstobedisposedofnumberofrailcars_E69D2C4CC9F4504EEA2AA6151DA99DF5" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Estimatednumberofadditionalrailcarswithoptiontosellnumberofrailcars" xlink:label="loc_iep_Estimatednumberofadditionalrailcarswithoptiontosellnumberofrailcars_F3AC708AC1AAF6A564DCA6151DA97F61" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_Estimatednumberofadditionalrailcarswithoptiontosellnumberofrailcars_F3AC708AC1AAF6A564DCA6151DA97F61" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationCash" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationCash_B6FB4F9078338E33720CA6151DA9B21C" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationCash_B6FB4F9078338E33720CA6151DA9B21C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_3FB95A4F37C3D83DBB70A6151DA9FEA0" xlink:type="locator" />
    <link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationPropertyPlantAndEquipment_3FB95A4F37C3D83DBB70A6151DA9FEA0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherAssets" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherAssets_199CDA4EC1A3B4CD14A2A6151DA92B48" xlink:type="locator" />
    <link:definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherAssets_199CDA4EC1A3B4CD14A2A6151DA92B48" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_B8817F776F71FCC233A1A6151DA93D10" xlink:type="locator" />
    <link:definitionArc order="14" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_B8817F776F71FCC233A1A6151DA93D10" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherLiabilities" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherLiabilities_B08C8E56121F8E57FBCCA6151DA97ED0" xlink:type="locator" />
    <link:definitionArc order="15" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationOtherLiabilities_B08C8E56121F8E57FBCCA6151DA97ED0" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Debtheldforsale" xlink:label="loc_iep_Debtheldforsale_FC0D53A508980366E215A6151DA99B17" xlink:type="locator" />
    <link:definitionArc order="16" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_iep_Debtheldforsale_FC0D53A508980366E215A6151DA99B17" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_F1E9CB01B0DB05CFA8C7A6151DA9A64B" xlink:type="locator" />
    <link:definitionArc order="17" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_DescriptionofBusinessLineItems_15C63A1C4B6C3A169965A6151DA91DBD" xlink:to="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_F1E9CB01B0DB05CFA8C7A6151DA9A64B" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/DocumentAndEntityInformationDocument" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityInformationLineItems" xlink:label="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntitiesTable" xlink:label="loc_dei_EntitiesTable_5406BC1B272AADE464FA1B6585D6DDBB" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_EntitiesTable_5406BC1B272AADE464FA1B6585D6DDBB" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_711EA7E25334E72225E21B6585D618E6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_dei_EntitiesTable_5406BC1B272AADE464FA1B6585D6DDBB" xlink:to="loc_dei_LegalEntityAxis_711EA7E25334E72225E21B6585D618E6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_7B819D926844DC93FD5B1B6585D6DDF1_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_711EA7E25334E72225E21B6585D618E6" xlink:to="loc_dei_EntityDomain_7B819D926844DC93FD5B1B6585D6DDF1_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_7B819D926844DC93FD5B1B6585D6DDF1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_711EA7E25334E72225E21B6585D618E6" xlink:to="loc_dei_EntityDomain_7B819D926844DC93FD5B1B6585D6DDF1" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IcahnEnterprisesHoldingsMember" xlink:label="loc_iep_IcahnEnterprisesHoldingsMember_A217932BCF40C31609AB1B6585D68234" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_7B819D926844DC93FD5B1B6585D6DDF1" xlink:to="loc_iep_IcahnEnterprisesHoldingsMember_A217932BCF40C31609AB1B6585D68234" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityRegistrantName" xlink:label="loc_dei_EntityRegistrantName_BDC0EE3A4B76E48116111B6585D6CFDE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_EntityRegistrantName_BDC0EE3A4B76E48116111B6585D6CFDE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_TradingSymbol" xlink:label="loc_dei_TradingSymbol_30E12F2E6932DC82C2A91B6585D67867" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_TradingSymbol_30E12F2E6932DC82C2A91B6585D67867" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="loc_dei_EntityCentralIndexKey_0C1F61E5691E38D5C8661B6585D6358A" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_EntityCentralIndexKey_0C1F61E5691E38D5C8661B6585D6358A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_dei_CurrentFiscalYearEndDate_94AB79BF6E7F7D533ED31B6585D60F8B" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_CurrentFiscalYearEndDate_94AB79BF6E7F7D533ED31B6585D60F8B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityFilerCategory" xlink:label="loc_dei_EntityFilerCategory_0A3AF4494F1BB9C091F81B6585D6B453" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_EntityFilerCategory_0A3AF4494F1BB9C091F81B6585D6B453" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentType" xlink:label="loc_dei_DocumentType_32A9DF40CBB7669B0FCA1B6585D64DE8" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_DocumentType_32A9DF40CBB7669B0FCA1B6585D64DE8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_dei_DocumentPeriodEndDate_2E9612E9D255C43FBA441B6585D69B1D" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_DocumentPeriodEndDate_2E9612E9D255C43FBA441B6585D69B1D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_dei_DocumentFiscalYearFocus_655036DDFC1E4164B9A31B6585D6EB8F" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_DocumentFiscalYearFocus_655036DDFC1E4164B9A31B6585D6EB8F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_dei_DocumentFiscalPeriodFocus_240066099D0DE85D50401B6585D6D521" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_DocumentFiscalPeriodFocus_240066099D0DE85D50401B6585D6D521" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_AmendmentFlag" xlink:label="loc_dei_AmendmentFlag_9381BCF1668394F1E5231B6585D64CEF" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_AmendmentFlag_9381BCF1668394F1E5231B6585D64CEF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_dei_EntityCommonStockSharesOutstanding_5B28FA08D0C2649F91831B6585D6438E" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_EntityCommonStockSharesOutstanding_5B28FA08D0C2649F91831B6585D6438E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_dei_EntityWellKnownSeasonedIssuer_565AAA767572B7FC3BBA1B6585D64E52" xlink:type="locator" />
    <link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_EntityWellKnownSeasonedIssuer_565AAA767572B7FC3BBA1B6585D64E52" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_dei_EntityCurrentReportingStatus_A51AEDD00C8FA8A1BE691B6585D6AC67" xlink:type="locator" />
    <link:definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityInformationLineItems_6779C7613106D97CC4B71B6585D6A8C8" xlink:to="loc_dei_EntityCurrentReportingStatus_A51AEDD00C8FA8A1BE691B6585D6AC67" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/FairValueMeasurements" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsChangesInFairValueLevel3Details" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_C05B45DC98923A13739A6DF1693B93A1" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_CDB4E788950AC61414166DF169398BCA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_C05B45DC98923A13739A6DF1693B93A1" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_CDB4E788950AC61414166DF169398BCA" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_7C2EF685C783A2C6869F6DF169396771" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_CDB4E788950AC61414166DF169398BCA" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_7C2EF685C783A2C6869F6DF169396771" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_078AE022E3BDCD628D306DF16939B091_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_7C2EF685C783A2C6869F6DF169396771" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_078AE022E3BDCD628D306DF16939B091_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_078AE022E3BDCD628D306DF16939B091" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_7C2EF685C783A2C6869F6DF169396771" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_078AE022E3BDCD628D306DF16939B091" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsRecurringMember" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_711BDC1BA812EC52CB0B6DF16939B564" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_078AE022E3BDCD628D306DF16939B091" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_711BDC1BA812EC52CB0B6DF16939B564" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_E7AF3399A97A4FF2E8846DF1693BE833" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTable_CDB4E788950AC61414166DF169398BCA" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_E7AF3399A97A4FF2E8846DF1693BE833" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_66844BCE9ED65AB49CE16DF1693B2207_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_E7AF3399A97A4FF2E8846DF1693BE833" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_66844BCE9ED65AB49CE16DF1693B2207_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_66844BCE9ED65AB49CE16DF1693B2207" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_E7AF3399A97A4FF2E8846DF1693BE833" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_66844BCE9ED65AB49CE16DF1693B2207" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_8C20CF8EA2E884C875546DF1693BD387" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_66844BCE9ED65AB49CE16DF1693B2207" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_8C20CF8EA2E884C875546DF1693BD387" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_C05B45DC98923A13739A6DF1693B93A1" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_F2E9C7C72CD7FFDFF8F76DF1693BDEAB" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_F2E9C7C72CD7FFDFF8F76DF1693BDEAB" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1_DD7DF691016C39AE580F6DF1693B52FF" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetGainLossIncludedInEarnings1_DD7DF691016C39AE580F6DF1693B52FF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_17B3C41624AB801A91FB6DF1693B0118" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetPurchases_17B3C41624AB801A91FB6DF1693B0118" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3_3721DF65ABE7057E0C6C6DF17C4C502A" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3_3721DF65ABE7057E0C6C6DF17C4C502A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersIntoLevel3" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersIntoLevel3_EE298EF500A5048C10926DF2E9D2BD67" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersIntoLevel3_EE298EF500A5048C10926DF2E9D2BD67" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss" xlink:label="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_D2F76ABF020DF64BE0EB6DF1693B0179" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationCalculationRollForward_76722BC417A461FF5A746DF1693B7BBE" xlink:to="loc_us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss_D2F76ABF020DF64BE0EB6DF1693B0179" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsFairValueMeasurementDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_EF87B44F3E330EF326F425CE97C5A6B7" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6CFE743D83D10FD3F41925CE97C5DB4D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_EF87B44F3E330EF326F425CE97C5A6B7" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6CFE743D83D10FD3F41925CE97C5DB4D" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_498E25431519E787A09625CEBED7A662" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6CFE743D83D10FD3F41925CE97C5DB4D" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_498E25431519E787A09625CEBED7A662" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_EA29B59CD22788C3732025CEC104548C_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_498E25431519E787A09625CEBED7A662" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_EA29B59CD22788C3732025CEC104548C_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_EA29B59CD22788C3732025CEC104548C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_498E25431519E787A09625CEBED7A662" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_EA29B59CD22788C3732025CEC104548C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsRecurringMember" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_EE2751867E44F843648B25CF14A500E3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_EA29B59CD22788C3732025CEC104548C" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_EE2751867E44F843648B25CF14A500E3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_9F34FAEBBDA64B0CD8DD25CE97C567CE" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_6CFE743D83D10FD3F41925CE97C5DB4D" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_9F34FAEBBDA64B0CD8DD25CE97C567CE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_EE63B2F6E732DB9D36E825CE97C56996_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_9F34FAEBBDA64B0CD8DD25CE97C567CE" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_EE63B2F6E732DB9D36E825CE97C56996_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_EE63B2F6E732DB9D36E825CE97C56996" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_9F34FAEBBDA64B0CD8DD25CE97C567CE" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_EE63B2F6E732DB9D36E825CE97C56996" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueInputsLevel1Member" xlink:label="loc_us-gaap_FairValueInputsLevel1Member_727058D350A4D8CB83B525CE97C53E2F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_EE63B2F6E732DB9D36E825CE97C56996" xlink:to="loc_us-gaap_FairValueInputsLevel1Member_727058D350A4D8CB83B525CE97C53E2F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueInputsLevel2Member" xlink:label="loc_us-gaap_FairValueInputsLevel2Member_A8F2A908098C55A3D1E125CE97C5F8B4" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_EE63B2F6E732DB9D36E825CE97C56996" xlink:to="loc_us-gaap_FairValueInputsLevel2Member_A8F2A908098C55A3D1E125CE97C5F8B4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_2D5BC897615EE6457EBE25CE97C5AE18" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_EE63B2F6E732DB9D36E825CE97C56996" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_2D5BC897615EE6457EBE25CE97C5AE18" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaap_AssetsAbstract_A8582F092EA47DEA0B0225CE97C5B78C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_EF87B44F3E330EF326F425CE97C5A6B7" xlink:to="loc_us-gaap_AssetsAbstract_A8582F092EA47DEA0B0225CE97C5B78C" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Investmentsmeasuredatfairvalue" xlink:label="loc_iep_Investmentsmeasuredatfairvalue_E4E4CC6E886B4C88BEF525CE97C5947C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_A8582F092EA47DEA0B0225CE97C5B78C" xlink:to="loc_iep_Investmentsmeasuredatfairvalue_E4E4CC6E886B4C88BEF525CE97C5947C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeAssets" xlink:label="loc_us-gaap_DerivativeAssets_346FF787CA48CEEC352125CE97C5093A" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_A8582F092EA47DEA0B0225CE97C5B78C" xlink:to="loc_us-gaap_DerivativeAssets_346FF787CA48CEEC352125CE97C5093A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AssetsFairValueDisclosure" xlink:label="loc_us-gaap_AssetsFairValueDisclosure_AFBAA84FE6C015B3DCA325CE97C5543E" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_AssetsAbstract_A8582F092EA47DEA0B0225CE97C5B78C" xlink:to="loc_us-gaap_AssetsFairValueDisclosure_AFBAA84FE6C015B3DCA325CE97C5543E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaap_LiabilitiesAbstract_D87B38D1B0241AD9BA3A25CE97C5AAA2" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems_EF87B44F3E330EF326F425CE97C5A6B7" xlink:to="loc_us-gaap_LiabilitiesAbstract_D87B38D1B0241AD9BA3A25CE97C5AAA2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue" xlink:label="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_F80D5A4A9CF71D2204DC25CE97C5DF3D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_D87B38D1B0241AD9BA3A25CE97C5AAA2" xlink:to="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_F80D5A4A9CF71D2204DC25CE97C5DF3D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherLiabilitiesFairValueDisclosure" xlink:label="loc_us-gaap_OtherLiabilitiesFairValueDisclosure_88B693EE31FF925EDBBF25CE97C5B9BA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_D87B38D1B0241AD9BA3A25CE97C5AAA2" xlink:to="loc_us-gaap_OtherLiabilitiesFairValueDisclosure_88B693EE31FF925EDBBF25CE97C5B9BA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaap_DerivativeLiabilities_5924948E9F8FFB74361D25CE97C50689" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_D87B38D1B0241AD9BA3A25CE97C5AAA2" xlink:to="loc_us-gaap_DerivativeLiabilities_5924948E9F8FFB74361D25CE97C50689" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LiabilitiesFairValueDisclosure" xlink:label="loc_us-gaap_LiabilitiesFairValueDisclosure_8FAD23F10CC6D58C6E1825CE97C5C265" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_LiabilitiesAbstract_D87B38D1B0241AD9BA3A25CE97C5AAA2" xlink:to="loc_us-gaap_LiabilitiesFairValueDisclosure_8FAD23F10CC6D58C6E1825CE97C5C265" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems" xlink:label="loc_us-gaap_FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_A68C70776EAE456E90BFE94DC744C841" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable" xlink:label="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_3FF93C2620E9114E1BE4E94DC744B743" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_A68C70776EAE456E90BFE94DC744C841" xlink:to="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_3FF93C2620E9114E1BE4E94DC744B743" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_EAB4358AA0BFBFAD4355E94DC74468BA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_3FF93C2620E9114E1BE4E94DC744B743" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_EAB4358AA0BFBFAD4355E94DC74468BA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_2A30217B72941E3FEE4AE94DC744F417_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_EAB4358AA0BFBFAD4355E94DC74468BA" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_2A30217B72941E3FEE4AE94DC744F417_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_2A30217B72941E3FEE4AE94DC744F417" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_EAB4358AA0BFBFAD4355E94DC74468BA" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_2A30217B72941E3FEE4AE94DC744F417" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsRecurringMember" xlink:label="loc_us-gaap_FairValueMeasurementsRecurringMember_6B5089C43E3201B50B15E94DC744D1F9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_2A30217B72941E3FEE4AE94DC744F417" xlink:to="loc_us-gaap_FairValueMeasurementsRecurringMember_6B5089C43E3201B50B15E94DC744D1F9" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsNonrecurringMember" xlink:label="loc_us-gaap_FairValueMeasurementsNonrecurringMember_E79E0709D092B4849AD7E94DC7440970" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_2A30217B72941E3FEE4AE94DC744F417" xlink:to="loc_us-gaap_FairValueMeasurementsNonrecurringMember_E79E0709D092B4849AD7E94DC7440970" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_A43DAB7F58FB090B39E5E94DC744C4A5" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_3FF93C2620E9114E1BE4E94DC744B743" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_A43DAB7F58FB090B39E5E94DC744C4A5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_DC518B8ADCD759ADEEAAE94DC744A647_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_A43DAB7F58FB090B39E5E94DC744C4A5" xlink:to="loc_us-gaap_SegmentDomain_DC518B8ADCD759ADEEAAE94DC744A647_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_DC518B8ADCD759ADEEAAE94DC744A647" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_A43DAB7F58FB090B39E5E94DC744C4A5" xlink:to="loc_us-gaap_SegmentDomain_DC518B8ADCD759ADEEAAE94DC744A647" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GamingSegmentMember" xlink:label="loc_iep_GamingSegmentMember_5224DBDF9FA1B582BD1DE94DC7443CAF" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_DC518B8ADCD759ADEEAAE94DC744A647" xlink:to="loc_iep_GamingSegmentMember_5224DBDF9FA1B582BD1DE94DC7443CAF" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HoldingCompanyMember" xlink:label="loc_iep_HoldingCompanyMember_FBB6F3C32B152D236A83E94DC7445033" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_DC518B8ADCD759ADEEAAE94DC744A647" xlink:to="loc_iep_HoldingCompanyMember_FBB6F3C32B152D236A83E94DC7445033" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeAxis" xlink:label="loc_us-gaap_InvestmentTypeAxis_FAF038F60B44FB419598E94DC744405A" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_3FF93C2620E9114E1BE4E94DC744B743" xlink:to="loc_us-gaap_InvestmentTypeAxis_FAF038F60B44FB419598E94DC744405A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_6B515BABF24DF30FFAE6E94DC7446925_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_InvestmentTypeAxis_FAF038F60B44FB419598E94DC744405A" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_6B515BABF24DF30FFAE6E94DC7446925_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_6B515BABF24DF30FFAE6E94DC7446925" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_InvestmentTypeAxis_FAF038F60B44FB419598E94DC744405A" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_6B515BABF24DF30FFAE6E94DC7446925" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CorporateDebtSecuritiesMember" xlink:label="loc_us-gaap_CorporateDebtSecuritiesMember_7A3F64BD48D95C3D7C4CE94DC74410CC" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_6B515BABF24DF30FFAE6E94DC7446925" xlink:to="loc_us-gaap_CorporateDebtSecuritiesMember_7A3F64BD48D95C3D7C4CE94DC74410CC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TradingAccountAssetsMember" xlink:label="loc_us-gaap_TradingAccountAssetsMember_53EFE6E5A936C56C884EE94DC7445687" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_6B515BABF24DF30FFAE6E94DC7446925" xlink:to="loc_us-gaap_TradingAccountAssetsMember_53EFE6E5A936C56C884EE94DC7445687" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueByFairValueHierarchyLevelAxis" xlink:label="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_76B58F61915B70638325E94DC7442927" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTable_3FF93C2620E9114E1BE4E94DC744B743" xlink:to="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_76B58F61915B70638325E94DC7442927" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_B1CDD11486B26784324EE94DC744121F_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_76B58F61915B70638325E94DC7442927" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_B1CDD11486B26784324EE94DC744121F_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsFairValueHierarchyDomain" xlink:label="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_B1CDD11486B26784324EE94DC744121F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByFairValueHierarchyLevelAxis_76B58F61915B70638325E94DC7442927" xlink:to="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_B1CDD11486B26784324EE94DC744121F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueInputsLevel3Member" xlink:label="loc_us-gaap_FairValueInputsLevel3Member_FC1ABC2E2FECC5FD0894E94DC7446507" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementsFairValueHierarchyDomain_B1CDD11486B26784324EE94DC744121F" xlink:to="loc_us-gaap_FairValueInputsLevel3Member_FC1ABC2E2FECC5FD0894E94DC7446507" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3_021ABDB409BA17D17F54E94DC744115B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_A68C70776EAE456E90BFE94DC744C841" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetTransfersOutOfLevel3_021ABDB409BA17D17F54E94DC744115B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue" xlink:label="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_1CE6378278AAA9CBED4EE94DC7448010" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_A68C70776EAE456E90BFE94DC744C841" xlink:to="loc_us-gaap_FairValueMeasurementWithUnobservableInputsReconciliationRecurringBasisAssetValue_1CE6378278AAA9CBED4EE94DC7448010" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ImpairmentOfLongLivedAssetsHeldForUse" xlink:label="loc_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse_902DE505C2B75E341022E94DC744CF97" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueInstrumentsClassifiedInShareholdersEquityMeasuredOnRecurringBasisUnobservableInputReconciliationLineItems_A68C70776EAE456E90BFE94DC744C841" xlink:to="loc_us-gaap_ImpairmentOfLongLivedAssetsHeldForUse_902DE505C2B75E341022E94DC744CF97" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsPolicies" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNet" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetDefiniteLivedAndIndefiniteLivedIntangibleAssetsTableDetails" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_FiniteLivedAndInfiniteLivedIntangibleAssetsBySegmentLineItems" xlink:label="loc_iep_FiniteLivedAndInfiniteLivedIntangibleAssetsBySegmentLineItems_C6EE1EC20639B20011FB1BC95C4565E8" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ScheduleOfFiniteLivedAndIndefiniteLivedIntangibleAssetsBySegmentTable" xlink:label="loc_iep_ScheduleOfFiniteLivedAndIndefiniteLivedIntangibleAssetsBySegmentTable_37518AFFD897A7140EC31BC95C426D88" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_FiniteLivedAndInfiniteLivedIntangibleAssetsBySegmentLineItems_C6EE1EC20639B20011FB1BC95C4565E8" xlink:to="loc_iep_ScheduleOfFiniteLivedAndIndefiniteLivedIntangibleAssetsBySegmentTable_37518AFFD897A7140EC31BC95C426D88" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_16F520BC4DADD11DF68A1BC95C421D79" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_ScheduleOfFiniteLivedAndIndefiniteLivedIntangibleAssetsBySegmentTable_37518AFFD897A7140EC31BC95C426D88" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_16F520BC4DADD11DF68A1BC95C421D79" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_16F520BC4DADD11DF68A1BC95C421D79" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis_16F520BC4DADD11DF68A1BC95C421D79" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_CustomerRelationshipsMember" xlink:label="loc_us-gaap_CustomerRelationshipsMember_C3EBE9A6017EDE87FEEB1BC95C4397BB" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2" xlink:to="loc_us-gaap_CustomerRelationshipsMember_C3EBE9A6017EDE87FEEB1BC95C4397BB" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DevelopedTechnologyRightsMember" xlink:label="loc_us-gaap_DevelopedTechnologyRightsMember_7E0C4BE48C0D75BF3A111BC95C4324E6" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2" xlink:to="loc_us-gaap_DevelopedTechnologyRightsMember_7E0C4BE48C0D75BF3A111BC95C4324E6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_LeasesAcquiredInPlaceMember" xlink:label="loc_us-gaap_LeasesAcquiredInPlaceMember_3FC49C8FAAD3C385834E1BC95C439C57" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2" xlink:to="loc_us-gaap_LeasesAcquiredInPlaceMember_3FC49C8FAAD3C385834E1BC95C439C57" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GasificationTechnologyMember" xlink:label="loc_iep_GasificationTechnologyMember_06B75046906D38C3D4B91BC95C4311C4" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2" xlink:to="loc_iep_GasificationTechnologyMember_06B75046906D38C3D4B91BC95C4311C4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_UnclassifiedIndefinitelivedIntangibleAssetsMember" xlink:label="loc_us-gaap_UnclassifiedIndefinitelivedIntangibleAssetsMember_2EAE4E26F8226C8AC9CE1BC95C43A9FE" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsMajorClassNameDomain_733BB8D1BEEBB85BB49C1BC95C4369B2" xlink:to="loc_us-gaap_UnclassifiedIndefinitelivedIntangibleAssetsMember_2EAE4E26F8226C8AC9CE1BC95C43A9FE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_E535F0FDBC93DCCAEA941BC95C45DAB7" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_ScheduleOfFiniteLivedAndIndefiniteLivedIntangibleAssetsBySegmentTable_37518AFFD897A7140EC31BC95C426D88" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_E535F0FDBC93DCCAEA941BC95C45DAB7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_4765ECA70229423DED931BC95C4547C3_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_E535F0FDBC93DCCAEA941BC95C45DAB7" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_4765ECA70229423DED931BC95C4547C3_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_4765ECA70229423DED931BC95C4547C3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsByMajorClassAxis_E535F0FDBC93DCCAEA941BC95C45DAB7" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_4765ECA70229423DED931BC95C4547C3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TrademarksAndTradeNamesMember" xlink:label="loc_us-gaap_TrademarksAndTradeNamesMember_9728DCCC218D5DCEAA9F1BC95C45BA02" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_4765ECA70229423DED931BC95C4547C3" xlink:to="loc_us-gaap_TrademarksAndTradeNamesMember_9728DCCC218D5DCEAA9F1BC95C45BA02" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GamingLicenseMember" xlink:label="loc_iep_GamingLicenseMember_CB110A2F5817021A5FD81BC95C457C39" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_IndefiniteLivedIntangibleAssetsMajorClassNameDomain_4765ECA70229423DED931BC95C4547C3" xlink:to="loc_iep_GamingLicenseMember_CB110A2F5817021A5FD81BC95C457C39" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FiniteLivedIntangibleAssetsGrossAndNetAbstract" xlink:label="loc_iep_FiniteLivedIntangibleAssetsGrossAndNetAbstract_DC6ECCD11F5876707F851BC95C45E934" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_FiniteLivedAndInfiniteLivedIntangibleAssetsBySegmentLineItems_C6EE1EC20639B20011FB1BC95C4565E8" xlink:to="loc_iep_FiniteLivedIntangibleAssetsGrossAndNetAbstract_DC6ECCD11F5876707F851BC95C45E934" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_C2D07385DB27641E00AE1BC95C458957" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_FiniteLivedIntangibleAssetsGrossAndNetAbstract_DC6ECCD11F5876707F851BC95C45E934" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_C2D07385DB27641E00AE1BC95C458957" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_075A73C60363AC74F4141BC95C45EB85" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_FiniteLivedIntangibleAssetsGrossAndNetAbstract_DC6ECCD11F5876707F851BC95C45E934" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_075A73C60363AC74F4141BC95C45EB85" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_C31BD5DD0D81D40AD7CE1BC95C45AFFB" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_FiniteLivedIntangibleAssetsGrossAndNetAbstract_DC6ECCD11F5876707F851BC95C45E934" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsNet_C31BD5DD0D81D40AD7CE1BC95C45AFFB" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IndefiniteLivedIntangibleAssetsGrossAndNetAbstract" xlink:label="loc_iep_IndefiniteLivedIntangibleAssetsGrossAndNetAbstract_1E48288D1A8232F748011BC95C45EE32" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_FiniteLivedAndInfiniteLivedIntangibleAssetsBySegmentLineItems_C6EE1EC20639B20011FB1BC95C4565E8" xlink:to="loc_iep_IndefiniteLivedIntangibleAssetsGrossAndNetAbstract_1E48288D1A8232F748011BC95C45EE32" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill" xlink:label="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_999B45FB938242C26E3F1BC95C457B9F" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_IndefiniteLivedIntangibleAssetsGrossAndNetAbstract_1E48288D1A8232F748011BC95C45EE32" xlink:to="loc_us-gaap_IndefiniteLivedIntangibleAssetsExcludingGoodwill_999B45FB938242C26E3F1BC95C457B9F" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetGoodwillTableDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GoodwillLineItems" xlink:label="loc_us-gaap_GoodwillLineItems_B15BF773E44D7D774884E932A261ADA7" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfGoodwillTable" xlink:label="loc_us-gaap_ScheduleOfGoodwillTable_2B8A55A87F2285075C9AE932A261FAF9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_GoodwillLineItems_B15BF773E44D7D774884E932A261ADA7" xlink:to="loc_us-gaap_ScheduleOfGoodwillTable_2B8A55A87F2285075C9AE932A261FAF9" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_CE8E4767992AD9258213E932A261F979" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfGoodwillTable_2B8A55A87F2285075C9AE932A261FAF9" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_CE8E4767992AD9258213E932A261F979" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_F8285285FEC87F4DC28EE932A26138FD_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_CE8E4767992AD9258213E932A261F979" xlink:to="loc_us-gaap_SegmentDomain_F8285285FEC87F4DC28EE932A26138FD_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_F8285285FEC87F4DC28EE932A26138FD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_CE8E4767992AD9258213E932A261F979" xlink:to="loc_us-gaap_SegmentDomain_F8285285FEC87F4DC28EE932A26138FD" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_236F56943B7A36DA56EBE932A261963D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_F8285285FEC87F4DC28EE932A26138FD" xlink:to="loc_iep_AutomotiveSegmentMember_236F56943B7A36DA56EBE932A261963D" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarSegmentMember" xlink:label="loc_iep_RailcarSegmentMember_577B7B41694C807A9DF5E932A261BDEB" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_F8285285FEC87F4DC28EE932A26138FD" xlink:to="loc_iep_RailcarSegmentMember_577B7B41694C807A9DF5E932A261BDEB" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FoodPackagingSegmentMember" xlink:label="loc_iep_FoodPackagingSegmentMember_3DF6D5B91079CE18845FE932A261F3C0" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_F8285285FEC87F4DC28EE932A26138FD" xlink:to="loc_iep_FoodPackagingSegmentMember_3DF6D5B91079CE18845FE932A261F3C0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GoodwillGross" xlink:label="loc_us-gaap_GoodwillGross_17BECAE148DE4FCCDB53E932A261EEB4" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_B15BF773E44D7D774884E932A261ADA7" xlink:to="loc_us-gaap_GoodwillGross_17BECAE148DE4FCCDB53E932A261EEB4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_EA32398AE1A4CE295815E932A2616817" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_B15BF773E44D7D774884E932A261ADA7" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_EA32398AE1A4CE295815E932A2616817" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_03BC0B21ED83CDC03BA1E932A261B15A" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_GoodwillLineItems_B15BF773E44D7D774884E932A261ADA7" xlink:to="loc_us-gaap_Goodwill_03BC0B21ED83CDC03BA1E932A261B15A" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetNarrativeDetails" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_GoodwillAndIntangibleAssetsLineItems" xlink:label="loc_iep_GoodwillAndIntangibleAssetsLineItems_A894245423FD937761B6AB134D48C046" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GoodwillAndIntangibleAssetsTable" xlink:label="loc_iep_GoodwillAndIntangibleAssetsTable_64AE3DED2FB07B384F76AB134D410EF0" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_GoodwillAndIntangibleAssetsLineItems_A894245423FD937761B6AB134D48C046" xlink:to="loc_iep_GoodwillAndIntangibleAssetsTable_64AE3DED2FB07B384F76AB134D410EF0" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueByMeasurementFrequencyAxis" xlink:label="loc_us-gaap_FairValueByMeasurementFrequencyAxis_09BC79025C6C471B33DDAB134D463085" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_GoodwillAndIntangibleAssetsTable_64AE3DED2FB07B384F76AB134D410EF0" xlink:to="loc_us-gaap_FairValueByMeasurementFrequencyAxis_09BC79025C6C471B33DDAB134D463085" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_5E54A03F5C065D30FECBAB134D486362_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_09BC79025C6C471B33DDAB134D463085" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_5E54A03F5C065D30FECBAB134D486362_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementFrequencyDomain" xlink:label="loc_us-gaap_FairValueMeasurementFrequencyDomain_5E54A03F5C065D30FECBAB134D486362" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_FairValueByMeasurementFrequencyAxis_09BC79025C6C471B33DDAB134D463085" xlink:to="loc_us-gaap_FairValueMeasurementFrequencyDomain_5E54A03F5C065D30FECBAB134D486362" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FairValueMeasurementsNonrecurringMember" xlink:label="loc_us-gaap_FairValueMeasurementsNonrecurringMember_F37CE3DD420E7434D909AB134D4866FA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_FairValueMeasurementFrequencyDomain_5E54A03F5C065D30FECBAB134D486362" xlink:to="loc_us-gaap_FairValueMeasurementsNonrecurringMember_F37CE3DD420E7434D909AB134D4866FA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_142B8E69E71846EC81DAAB134D48923B" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_GoodwillAndIntangibleAssetsTable_64AE3DED2FB07B384F76AB134D410EF0" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_142B8E69E71846EC81DAAB134D48923B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_E17DB03D2F42EA1CE56AAB134D48B3C1_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_142B8E69E71846EC81DAAB134D48923B" xlink:to="loc_us-gaap_SegmentDomain_E17DB03D2F42EA1CE56AAB134D48B3C1_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_E17DB03D2F42EA1CE56AAB134D48B3C1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_142B8E69E71846EC81DAAB134D48923B" xlink:to="loc_us-gaap_SegmentDomain_E17DB03D2F42EA1CE56AAB134D48B3C1" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AutomotiveSegmentMember" xlink:label="loc_iep_AutomotiveSegmentMember_7AB353175F3E15E9043CAB134D48D4DB" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_E17DB03D2F42EA1CE56AAB134D48B3C1" xlink:to="loc_iep_AutomotiveSegmentMember_7AB353175F3E15E9043CAB134D48D4DB" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FoodPackagingSegmentMember" xlink:label="loc_iep_FoodPackagingSegmentMember_12A47049933FEED8676BAB134D48FD44" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_E17DB03D2F42EA1CE56AAB134D48B3C1" xlink:to="loc_iep_FoodPackagingSegmentMember_12A47049933FEED8676BAB134D48FD44" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_EnergySegmentMember" xlink:label="loc_iep_EnergySegmentMember_861B5C59574B0D85352CAB134D48D0BE" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_E17DB03D2F42EA1CE56AAB134D48B3C1" xlink:to="loc_iep_EnergySegmentMember_861B5C59574B0D85352CAB134D48D0BE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="loc_us-gaap_AmortizationOfIntangibleAssets_A578D78D13CA1ED80BFFAB134D4898D4" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_GoodwillAndIntangibleAssetsLineItems_A894245423FD937761B6AB134D48C046" xlink:to="loc_us-gaap_AmortizationOfIntangibleAssets_A578D78D13CA1ED80BFFAB134D4898D4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GoodwillAcquiredDuringPeriod" xlink:label="loc_us-gaap_GoodwillAcquiredDuringPeriod_45521486CFDA774ABBD2AB134D48EE82" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_GoodwillAndIntangibleAssetsLineItems_A894245423FD937761B6AB134D48C046" xlink:to="loc_us-gaap_GoodwillAcquiredDuringPeriod_45521486CFDA774ABBD2AB134D48EE82" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FinitelivedIntangibleAssetsAcquired1" xlink:label="loc_us-gaap_FinitelivedIntangibleAssetsAcquired1_3D48C7CAE90B3FB1CD5EAB15C2717DE4" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_GoodwillAndIntangibleAssetsLineItems_A894245423FD937761B6AB134D48C046" xlink:to="loc_us-gaap_FinitelivedIntangibleAssetsAcquired1_3D48C7CAE90B3FB1CD5EAB15C2717DE4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_GoodwillImpairmentLoss" xlink:label="loc_us-gaap_GoodwillImpairmentLoss_F2032B171385745C4D01AB134D482D6C" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_GoodwillAndIntangibleAssetsLineItems_A894245423FD937761B6AB134D48C046" xlink:to="loc_us-gaap_GoodwillImpairmentLoss_F2032B171385745C4D01AB134D482D6C" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/IncomeTaxes" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/IncomeTaxesIncomeTaxesDetails" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/InventoriesNetDetails" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/InventoriesNetNotes" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/InventoriesNetTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMatters" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMattersInvestmentSegmentDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfInvestmentsLineItems" xlink:label="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfInvestmentsTable" xlink:label="loc_us-gaap_ScheduleOfInvestmentsTable_3F480AAEF2A3C77518E0E92B2258B6A2" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:to="loc_us-gaap_ScheduleOfInvestmentsTable_3F480AAEF2A3C77518E0E92B2258B6A2" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis" xlink:label="loc_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_0D7631DADB3B89A9A2F7E92B2258EC05" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfInvestmentsTable_3F480AAEF2A3C77518E0E92B2258B6A2" xlink:to="loc_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_0D7631DADB3B89A9A2F7E92B2258EC05" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="loc_us-gaap_EquityMethodInvesteeNameDomain_725816C8E666CEB53B1BE92B2258CD3C_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_0D7631DADB3B89A9A2F7E92B2258EC05" xlink:to="loc_us-gaap_EquityMethodInvesteeNameDomain_725816C8E666CEB53B1BE92B2258CD3C_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityMethodInvesteeNameDomain" xlink:label="loc_us-gaap_EquityMethodInvesteeNameDomain_725816C8E666CEB53B1BE92B2258CD3C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis_0D7631DADB3B89A9A2F7E92B2258EC05" xlink:to="loc_us-gaap_EquityMethodInvesteeNameDomain_725816C8E666CEB53B1BE92B2258CD3C" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HertzMember" xlink:label="loc_iep_HertzMember_AFC8EE1C23AA38E4D30BE92B22588C4E" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvesteeNameDomain_725816C8E666CEB53B1BE92B2258CD3C" xlink:to="loc_iep_HertzMember_AFC8EE1C23AA38E4D30BE92B22588C4E" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_HerbalifeMember" xlink:label="loc_iep_HerbalifeMember_7A64837256E8A9C32E43E92B22581943" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_EquityMethodInvesteeNameDomain_725816C8E666CEB53B1BE92B2258CD3C" xlink:to="loc_iep_HerbalifeMember_7A64837256E8A9C32E43E92B22581943" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_CEFEED54918BDF272D7BE92B2258F7C7" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfInvestmentsTable_3F480AAEF2A3C77518E0E92B2258B6A2" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_CEFEED54918BDF272D7BE92B2258F7C7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_B3BFAAA0A8DC99AD22BCE92B22588F29_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_CEFEED54918BDF272D7BE92B2258F7C7" xlink:to="loc_us-gaap_SegmentDomain_B3BFAAA0A8DC99AD22BCE92B22588F29_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_B3BFAAA0A8DC99AD22BCE92B22588F29" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_CEFEED54918BDF272D7BE92B2258F7C7" xlink:to="loc_us-gaap_SegmentDomain_B3BFAAA0A8DC99AD22BCE92B22588F29" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentSegmentMember" xlink:label="loc_iep_InvestmentSegmentMember_6DB0658AB562018BCBFBE92B22584A26" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_B3BFAAA0A8DC99AD22BCE92B22588F29" xlink:to="loc_iep_InvestmentSegmentMember_6DB0658AB562018BCBFBE92B22584A26" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentSectorAxis" xlink:label="loc_invest_InvestmentSectorAxis_7E816EE1271E37AA67ACE92B2267B7D7" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfInvestmentsTable_3F480AAEF2A3C77518E0E92B2258B6A2" xlink:to="loc_invest_InvestmentSectorAxis_7E816EE1271E37AA67ACE92B2267B7D7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentSectorDomain" xlink:label="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_invest_InvestmentSectorAxis_7E816EE1271E37AA67ACE92B2267B7D7" xlink:to="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentSectorDomain" xlink:label="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_invest_InvestmentSectorAxis_7E816EE1271E37AA67ACE92B2267B7D7" xlink:to="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_BasicMaterialsMember" xlink:label="loc_iep_BasicMaterialsMember_8C8A5907CC29E7461C9EE92B22678D5B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_BasicMaterialsMember_8C8A5907CC29E7461C9EE92B22678D5B" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ConsumerNonCyclicalMember" xlink:label="loc_iep_ConsumerNonCyclicalMember_EB5E0096E5DBB41FFFA0E92B2267AEE8" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_ConsumerNonCyclicalMember_EB5E0096E5DBB41FFFA0E92B2267AEE8" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ConsumerCyclicalMember" xlink:label="loc_iep_ConsumerCyclicalMember_0E30F2ED1C0DE5BB8BD6E92B226791E5" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_ConsumerCyclicalMember_0E30F2ED1C0DE5BB8BD6E92B226791E5" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_EnergySectorMember" xlink:label="loc_iep_EnergySectorMember_96652744967F0EE78E88E92B22678532" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_EnergySectorMember_96652744967F0EE78E88E92B22678532" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FinancialMember" xlink:label="loc_iep_FinancialMember_95751A196CB5D678F838E92B2267D077" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_FinancialMember_95751A196CB5D678F838E92B2267D077" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IndustrialMember" xlink:label="loc_iep_IndustrialMember_27242D748E208E463C37E92B226788D9" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_IndustrialMember_27242D748E208E463C37E92B226788D9" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_TechnologyMember" xlink:label="loc_iep_TechnologyMember_6C819ED07DE80D5A2E07E92B2267C9AB" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_TechnologyMember_6C819ED07DE80D5A2E07E92B2267C9AB" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OtherMember" xlink:label="loc_iep_OtherMember_93C00406956C8A245D17E92B226720FC" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_invest_InvestmentSectorDomain_A2224DDF2D727877B464E92B22672289" xlink:to="loc_iep_OtherMember_93C00406956C8A245D17E92B226720FC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeAxis" xlink:label="loc_us-gaap_InvestmentTypeAxis_57348567364B15C53F9BE92B22671E20" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfInvestmentsTable_3F480AAEF2A3C77518E0E92B2258B6A2" xlink:to="loc_us-gaap_InvestmentTypeAxis_57348567364B15C53F9BE92B22671E20" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_9DFEFAB9A9005FD7089CE92B2267B9F8_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_InvestmentTypeAxis_57348567364B15C53F9BE92B22671E20" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_9DFEFAB9A9005FD7089CE92B2267B9F8_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_9DFEFAB9A9005FD7089CE92B2267B9F8" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_InvestmentTypeAxis_57348567364B15C53F9BE92B22671E20" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_9DFEFAB9A9005FD7089CE92B2267B9F8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquitySecuritiesMember" xlink:label="loc_us-gaap_EquitySecuritiesMember_82D885111E66DEBF3278E92B226737A6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_9DFEFAB9A9005FD7089CE92B2267B9F8" xlink:to="loc_us-gaap_EquitySecuritiesMember_82D885111E66DEBF3278E92B226737A6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DebtSecuritiesMember" xlink:label="loc_us-gaap_DebtSecuritiesMember_4867C094026EDFD9B59CE92B2267CC20" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_9DFEFAB9A9005FD7089CE92B2267B9F8" xlink:to="loc_us-gaap_DebtSecuritiesMember_4867C094026EDFD9B59CE92B2267CC20" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Investments" xlink:label="loc_us-gaap_Investments_7BD10020475987E4EA6AE92B2267AF69" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:to="loc_us-gaap_Investments_7BD10020475987E4EA6AE92B2267AF69" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue" xlink:label="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_FA5511F69BB672855AFFE92B2267D0BF" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:to="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_FA5511F69BB672855AFFE92B2267D0BF" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_TradingSecuritiesUnrealizedHoldingGainLoss" xlink:label="loc_us-gaap_TradingSecuritiesUnrealizedHoldingGainLoss_004623235F7BCAA5B8AEE92B226739D3" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:to="loc_us-gaap_TradingSecuritiesUnrealizedHoldingGainLoss_004623235F7BCAA5B8AEE92B226739D3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityMethodInvestmentOwnershipPercentage" xlink:label="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_37507E44069F50939C24E92B226719BC" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:to="loc_us-gaap_EquityMethodInvestmentOwnershipPercentage_37507E44069F50939C24E92B226719BC" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_Unrealizedgainonequitymethodinvestmentsunderfairvalueoption" xlink:label="loc_iep_Unrealizedgainonequitymethodinvestmentsunderfairvalueoption_B447B6215BF5224E272EE92B226794AF" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:to="loc_iep_Unrealizedgainonequitymethodinvestmentsunderfairvalueoption_B447B6215BF5224E272EE92B226794AF" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_FairValueOfEquityMethodInvestmentUnderFairValueOption" xlink:label="loc_iep_FairValueOfEquityMethodInvestmentUnderFairValueOption_B33F9CF5EE5EA260081DE92B2267F2CF" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_48BF076E3C34600B0F47E92B22675C26" xlink:to="loc_iep_FairValueOfEquityMethodInvestmentUnderFairValueOption_B33F9CF5EE5EA260081DE92B2267F2CF" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMattersOtherSegmentsDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfInvestmentsLineItems" xlink:label="loc_us-gaap_ScheduleOfInvestmentsLineItems_F3B00581055A4A4A2E0B635370FDB42D" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfInvestmentsTable" xlink:label="loc_us-gaap_ScheduleOfInvestmentsTable_C6FAB73A97277DE25998635370FD2948" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_F3B00581055A4A4A2E0B635370FDB42D" xlink:to="loc_us-gaap_ScheduleOfInvestmentsTable_C6FAB73A97277DE25998635370FD2948" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_42BEC831BBDD1C9E18CE635370FDC335" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfInvestmentsTable_C6FAB73A97277DE25998635370FD2948" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_42BEC831BBDD1C9E18CE635370FDC335" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_4739AE6060E23287D39A635370FDB944_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_42BEC831BBDD1C9E18CE635370FDC335" xlink:to="loc_us-gaap_SegmentDomain_4739AE6060E23287D39A635370FDB944_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_4739AE6060E23287D39A635370FDB944" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_42BEC831BBDD1C9E18CE635370FDC335" xlink:to="loc_us-gaap_SegmentDomain_4739AE6060E23287D39A635370FDB944" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AllOtherSegmentsMember" xlink:label="loc_us-gaap_AllOtherSegmentsMember_683158A01CDB9F556559635370FDC15E" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_4739AE6060E23287D39A635370FDB944" xlink:to="loc_us-gaap_AllOtherSegmentsMember_683158A01CDB9F556559635370FDC15E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeAxis" xlink:label="loc_us-gaap_InvestmentTypeAxis_0109A0EA6FD34CF65BD7635370FDBC58" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfInvestmentsTable_C6FAB73A97277DE25998635370FD2948" xlink:to="loc_us-gaap_InvestmentTypeAxis_0109A0EA6FD34CF65BD7635370FDBC58" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_8B1A1C66E7FD8F7CBE67635370FD91AD_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_InvestmentTypeAxis_0109A0EA6FD34CF65BD7635370FDBC58" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_8B1A1C66E7FD8F7CBE67635370FD91AD_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_InvestmentTypeCategorizationMember" xlink:label="loc_us-gaap_InvestmentTypeCategorizationMember_8B1A1C66E7FD8F7CBE67635370FD91AD" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_InvestmentTypeAxis_0109A0EA6FD34CF65BD7635370FDBC58" xlink:to="loc_us-gaap_InvestmentTypeCategorizationMember_8B1A1C66E7FD8F7CBE67635370FD91AD" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_EquityMethodInvestmentsMember" xlink:label="loc_us-gaap_EquityMethodInvestmentsMember_A23436F117F264D3942C635370FDE318" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_8B1A1C66E7FD8F7CBE67635370FD91AD" xlink:to="loc_us-gaap_EquityMethodInvestmentsMember_A23436F117F264D3942C635370FDE318" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherInvestmentsMember" xlink:label="loc_us-gaap_OtherInvestmentsMember_5A7D462CD97638D00AE7635370FDD8EA" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_InvestmentTypeCategorizationMember_8B1A1C66E7FD8F7CBE67635370FD91AD" xlink:to="loc_us-gaap_OtherInvestmentsMember_5A7D462CD97638D00AE7635370FDD8EA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_Investments" xlink:label="loc_us-gaap_Investments_6A989E42B7F422565C8C635370FDA591" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_ScheduleOfInvestmentsLineItems_F3B00581055A4A4A2E0B635370FDB42D" xlink:to="loc_us-gaap_Investments_6A989E42B7F422565C8C635370FDA591" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMattersTables" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentAndRelatedMattersLineItems" xlink:label="loc_iep_InvestmentAndRelatedMattersLineItems_89DA7B3256979FEAAAA6635371196EEE" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentAndRelatedMatterTable" xlink:label="loc_iep_InvestmentAndRelatedMatterTable_93BFA2EDCDD8B965F3A76353711756EE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_InvestmentAndRelatedMattersLineItems_89DA7B3256979FEAAAA6635371196EEE" xlink:to="loc_iep_InvestmentAndRelatedMatterTable_93BFA2EDCDD8B965F3A76353711756EE" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaap_StatementBusinessSegmentsAxis_46B1D4A75246EC1169E563537117E08D" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_InvestmentAndRelatedMatterTable_93BFA2EDCDD8B965F3A76353711756EE" xlink:to="loc_us-gaap_StatementBusinessSegmentsAxis_46B1D4A75246EC1169E563537117E08D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_245155D9F145C84E660863537117B4F9_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_46B1D4A75246EC1169E563537117E08D" xlink:to="loc_us-gaap_SegmentDomain_245155D9F145C84E660863537117B4F9_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaap_SegmentDomain_245155D9F145C84E660863537117B4F9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_StatementBusinessSegmentsAxis_46B1D4A75246EC1169E563537117E08D" xlink:to="loc_us-gaap_SegmentDomain_245155D9F145C84E660863537117B4F9" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentSegmentMember" xlink:label="loc_iep_InvestmentSegmentMember_5517A4D264194A1C7F2263537118EB77" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_245155D9F145C84E660863537117B4F9" xlink:to="loc_iep_InvestmentSegmentMember_5517A4D264194A1C7F2263537118EB77" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AllOtherSegmentsMember" xlink:label="loc_us-gaap_AllOtherSegmentsMember_6AB1AB2D33B77139DF4B63537118571E" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SegmentDomain_245155D9F145C84E660863537117B4F9" xlink:to="loc_us-gaap_AllOtherSegmentsMember_6AB1AB2D33B77139DF4B63537118571E" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_InvestmentTableTextBlock" xlink:label="loc_invest_InvestmentTableTextBlock_570A013B6089972141B263537119B9C9" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_InvestmentAndRelatedMattersLineItems_89DA7B3256979FEAAAA6635371196EEE" xlink:to="loc_invest_InvestmentTableTextBlock_570A013B6089972141B263537119B9C9" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/NetIncomePerLpUnit" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/NetIncomePerLpUnitDetails" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_EarningsPerLpUnitLineItems" xlink:label="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ScheduleOfEarningsPerLpUnitTable" xlink:label="loc_iep_ScheduleOfEarningsPerLpUnitTable_68C48D3DBD4810A3BC7BE94DC66E01B0" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_iep_ScheduleOfEarningsPerLpUnitTable_68C48D3DBD4810A3BC7BE94DC66E01B0" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="loc_us-gaap_SubsequentEventTypeAxis_F4BDA0BD1E6A428446F1E94DC66E1C70" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_ScheduleOfEarningsPerLpUnitTable_68C48D3DBD4810A3BC7BE94DC66E01B0" xlink:to="loc_us-gaap_SubsequentEventTypeAxis_F4BDA0BD1E6A428446F1E94DC66E1C70" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_975D3A867A1F66C8EA10E94DC66E83DC_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_F4BDA0BD1E6A428446F1E94DC66E1C70" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_975D3A867A1F66C8EA10E94DC66E83DC_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_975D3A867A1F66C8EA10E94DC66E83DC" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_F4BDA0BD1E6A428446F1E94DC66E1C70" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_975D3A867A1F66C8EA10E94DC66E83DC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="loc_us-gaap_SubsequentEventMember_6D4BE456E356323B2D2CE94DC66E8F25" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SubsequentEventTypeDomain_975D3A867A1F66C8EA10E94DC66E83DC" xlink:to="loc_us-gaap_SubsequentEventMember_6D4BE456E356323B2D2CE94DC66E8F25" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_MembersOrPartnersAxis" xlink:label="loc_iep_MembersOrPartnersAxis_0A9CDFDC41AC6799BEEAE94DC66E5B74" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_ScheduleOfEarningsPerLpUnitTable_68C48D3DBD4810A3BC7BE94DC66E01B0" xlink:to="loc_iep_MembersOrPartnersAxis_0A9CDFDC41AC6799BEEAE94DC66E5B74" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PartnerNameDomain" xlink:label="loc_iep_PartnerNameDomain_CF9E5E93ED255E0E22C2E94DC66ED130_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_iep_MembersOrPartnersAxis_0A9CDFDC41AC6799BEEAE94DC66E5B74" xlink:to="loc_iep_PartnerNameDomain_CF9E5E93ED255E0E22C2E94DC66ED130_default" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PartnerNameDomain" xlink:label="loc_iep_PartnerNameDomain_CF9E5E93ED255E0E22C2E94DC66ED130" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_iep_MembersOrPartnersAxis_0A9CDFDC41AC6799BEEAE94DC66E5B74" xlink:to="loc_iep_PartnerNameDomain_CF9E5E93ED255E0E22C2E94DC66ED130" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PrincipalOwnersAndAffiliatesMember" xlink:label="loc_iep_PrincipalOwnersAndAffiliatesMember_234E5CA38856BA5050EAE94DC66E74B3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_PartnerNameDomain_CF9E5E93ED255E0E22C2E94DC66ED130" xlink:to="loc_iep_PrincipalOwnersAndAffiliatesMember_234E5CA38856BA5050EAE94DC66E74B3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_9D5511FA25A51B4D448FE94DC66E64D6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_NetIncomeLoss_9D5511FA25A51B4D448FE94DC66E64D6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossAllocatedToLimitedPartners" xlink:label="loc_us-gaap_NetIncomeLossAllocatedToLimitedPartners_56D697E8776314E7E288E94DC66E333F" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_NetIncomeLossAllocatedToLimitedPartners_56D697E8776314E7E288E94DC66E333F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax" xlink:label="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax_CBAE8BD9532EF5BAABBAE94DC66E17FE" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_NetIncomeLossPerOutstandingLimitedPartnershipUnitBasicNetOfTax_CBAE8BD9532EF5BAABBAE94DC66E17FE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_3F98C80DDD142534D30BE94DC66EBDEE" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstanding_3F98C80DDD142534D30BE94DC66EBDEE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted" xlink:label="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_F951CB4035915BC11FCAE94DC66E50DA" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_NetIncomeLossNetOfTaxPerOutstandingLimitedPartnershipUnitDiluted_F951CB4035915BC11FCAE94DC66E50DA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted" xlink:label="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_188D5DF57CEB26273252E94DC66E1912" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_WeightedAverageLimitedPartnershipUnitsOutstandingDiluted_188D5DF57CEB26273252E94DC66E1912" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount" xlink:label="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_E68CEE7EF35556A92C70E94DC66E9FCE" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount_E68CEE7EF35556A92C70E94DC66E9FCE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_D27E13D9B2A3ECAFE716E94DC66E3112" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_StockIssuedDuringPeriodSharesNewIssues_D27E13D9B2A3ECAFE716E94DC66E3112" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_StockIssuedDuringPeriodValueNewIssues" xlink:label="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_D6E3E2DF49A5C03FEE02E94DC66EBE7C" xlink:type="locator" />
    <link:definitionArc order="9" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_StockIssuedDuringPeriodValueNewIssues_D6E3E2DF49A5C03FEE02E94DC66EBE7C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit" xlink:label="loc_us-gaap_DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit_921B73EBA73AE5B90884E94DC66EEBB7" xlink:type="locator" />
    <link:definitionArc order="10" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit_921B73EBA73AE5B90884E94DC66EEBB7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DistributionMadeToLimitedPartnerUnitDistribution" xlink:label="loc_us-gaap_DistributionMadeToLimitedPartnerUnitDistribution_14304289DB8E15DB835CE94DC66E22B2" xlink:type="locator" />
    <link:definitionArc order="11" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_DistributionMadeToLimitedPartnerUnitDistribution_14304289DB8E15DB835CE94DC66E22B2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DividendsPayableCurrentAndNoncurrent" xlink:label="loc_us-gaap_DividendsPayableCurrentAndNoncurrent_8F35F08DFA228A28187AE94DC66E179B" xlink:type="locator" />
    <link:definitionArc order="12" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_DividendsPayableCurrentAndNoncurrent_8F35F08DFA228A28187AE94DC66E179B" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod" xlink:label="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_A2B6BF40C2E4545CAE93E94DC66EED8D" xlink:type="locator" />
    <link:definitionArc order="13" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_EarningsPerLpUnitLineItems_3905B3319DF14F66894DE94DC66E3554" xlink:to="loc_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_A2B6BF40C2E4545CAE93E94DC66EED8D" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/NetIncomePerLpUnitTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/OtherIncomeLossNet" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/OtherIncomeLossNetDetails" xlink:type="extended">
    <link:loc xlink:href="iep-20170331.xsd#iep_ComponentOfOtherIncomeLossNetLineItems" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetLineItems_659874ADF671F17826E6923D6C56B1CC" xlink:type="locator" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ComponentOfOtherIncomeLossNeTable" xlink:label="loc_iep_ComponentOfOtherIncomeLossNeTable_A53D42909AB601518141923D6C560A2B" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetLineItems_659874ADF671F17826E6923D6C56B1CC" xlink:to="loc_iep_ComponentOfOtherIncomeLossNeTable_A53D42909AB601518141923D6C560A2B" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ComponentOfOtherIncomeLossNetAxis" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetAxis_21DEF28ABF91560FECCF923D6C568812" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_iep_ComponentOfOtherIncomeLossNeTable_A53D42909AB601518141923D6C560A2B" xlink:to="loc_iep_ComponentOfOtherIncomeLossNetAxis_21DEF28ABF91560FECCF923D6C568812" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ComponentOfOtherIncomeLossNetNameDomain" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetAxis_21DEF28ABF91560FECCF923D6C568812" xlink:to="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3_default" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ComponentOfOtherIncomeLossNetNameDomain" xlink:label="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetAxis_21DEF28ABF91560FECCF923D6C568812" xlink:to="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_UnrealizedgainlossonderivativesMember" xlink:label="loc_iep_UnrealizedgainlossonderivativesMember_41E37A1A0C8B41984FF7923D6C562E13" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:to="loc_iep_UnrealizedgainlossonderivativesMember_41E37A1A0C8B41984FF7923D6C562E13" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OtherderivativegainMember" xlink:label="loc_iep_OtherderivativegainMember_5FF2931CC907116E63BB923D6C568AA7" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:to="loc_iep_OtherderivativegainMember_5FF2931CC907116E63BB923D6C568AA7" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_GainlossondispositionsofassetsMember" xlink:label="loc_iep_GainlossondispositionsofassetsMember_38B86A09E3B7C08BBEA5923D6C565DA2" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:to="loc_iep_GainlossondispositionsofassetsMember_38B86A09E3B7C08BBEA5923D6C565DA2" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_LossOnDebtExtinguishmentMember" xlink:label="loc_iep_LossOnDebtExtinguishmentMember_583D1C4AE7DCCE82B1BD923D6C56EC6D" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:to="loc_iep_LossOnDebtExtinguishmentMember_583D1C4AE7DCCE82B1BD923D6C56EC6D" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_IncomelossfromnonconsolidatedaffiliatesMember" xlink:label="loc_iep_IncomelossfromnonconsolidatedaffiliatesMember_DB943B987C2A6BC32F25923D6C569263" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:to="loc_iep_IncomelossfromnonconsolidatedaffiliatesMember_DB943B987C2A6BC32F25923D6C569263" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ForeignCurrencyGainLossMember" xlink:label="loc_us-gaap_ForeignCurrencyGainLossMember_27AF965485083F9D6B8F923D6C561561" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:to="loc_us-gaap_ForeignCurrencyGainLossMember_27AF965485083F9D6B8F923D6C561561" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_OtherIncomeLossNotSpecifiedMember" xlink:label="loc_iep_OtherIncomeLossNotSpecifiedMember_7D2B99ADC8CF5BC8D731923D6C565801" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetNameDomain_C7D8B23FFFEDD4B7B6AE923D6C5688E3" xlink:to="loc_iep_OtherIncomeLossNotSpecifiedMember_7D2B99ADC8CF5BC8D731923D6C565801" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_D7008D3277305A9E9E5C923D6C56AC34" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_iep_ComponentOfOtherIncomeLossNetLineItems_659874ADF671F17826E6923D6C56B1CC" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_D7008D3277305A9E9E5C923D6C56AC34" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/OtherIncomeLossNetTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlans" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlansDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable" xlink:label="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_DD5154C8104CEEC71C74AADA1D06F6D3" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:to="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_DD5154C8104CEEC71C74AADA1D06F6D3" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis" xlink:label="loc_us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis_99B64F04373528C58A2CAADA1D06BF29" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansDisclosuresTable_DD5154C8104CEEC71C74AADA1D06F6D3" xlink:to="loc_us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis_99B64F04373528C58A2CAADA1D06BF29" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlansDomain" xlink:label="loc_us-gaap_DefinedBenefitPlansDomain_6F7BD93C4E2A1F2FADD7AADA1D0662ED_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis_99B64F04373528C58A2CAADA1D06BF29" xlink:to="loc_us-gaap_DefinedBenefitPlansDomain_6F7BD93C4E2A1F2FADD7AADA1D0662ED_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlansDomain" xlink:label="loc_us-gaap_DefinedBenefitPlansDomain_6F7BD93C4E2A1F2FADD7AADA1D0662ED" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_DefinedBenefitPlansDisclosuresDefinedBenefitPlansAxis_99B64F04373528C58A2CAADA1D06BF29" xlink:to="loc_us-gaap_DefinedBenefitPlansDomain_6F7BD93C4E2A1F2FADD7AADA1D0662ED" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_PensionPlansDefinedBenefitMember" xlink:label="loc_us-gaap_PensionPlansDefinedBenefitMember_BC6BD10909DC893F7CC9AADA1D06A8CA" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansDomain_6F7BD93C4E2A1F2FADD7AADA1D0662ED" xlink:to="loc_us-gaap_PensionPlansDefinedBenefitMember_BC6BD10909DC893F7CC9AADA1D06A8CA" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember" xlink:label="loc_us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember_741D8F1DAF89EFFDBBB3AADA1D064237" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansDomain_6F7BD93C4E2A1F2FADD7AADA1D0662ED" xlink:to="loc_us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember_741D8F1DAF89EFFDBBB3AADA1D064237" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlanServiceCost" xlink:label="loc_us-gaap_DefinedBenefitPlanServiceCost_915A1DD4D97A93DF8B0DAADA1D060DDE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:to="loc_us-gaap_DefinedBenefitPlanServiceCost_915A1DD4D97A93DF8B0DAADA1D060DDE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlanInterestCost" xlink:label="loc_us-gaap_DefinedBenefitPlanInterestCost_F27C181246D4D148907EAADA1D06B574" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:to="loc_us-gaap_DefinedBenefitPlanInterestCost_F27C181246D4D148907EAADA1D06B574" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets" xlink:label="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_39CC8A560B3F6726A1FBAADA1D063840" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:to="loc_us-gaap_DefinedBenefitPlanExpectedReturnOnPlanAssets_39CC8A560B3F6726A1FBAADA1D063840" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_BF2284A0A24EA0E491DBAADA1D06800A" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:to="loc_us-gaap_DefinedBenefitPlanAmortizationOfGainsLosses_BF2284A0A24EA0E491DBAADA1D06800A" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit" xlink:label="loc_us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit_D808F0D28D0CF8514A88AADA1D06B5F4" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:to="loc_us-gaap_DefinedBenefitPlanAmortizationOfPriorServiceCostCredit_D808F0D28D0CF8514A88AADA1D06B5F4" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost" xlink:label="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_5734A22C607DABD4880CAADA1D06BF96" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_DefinedBenefitPlansAndOtherPostretirementBenefitPlansTableTextBlockLineItems_4FC868B4D03E462A4411AADA1D06F257" xlink:to="loc_us-gaap_DefinedBenefitPlanNetPeriodicBenefitCost_5734A22C607DABD4880CAADA1D06BF96" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/PensionsOtherPostEmploymentBenefitsAndEmployeeBenefitPlansTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/RelatedPartyTransactions" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/RelatedPartyTransactionsDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable" xlink:label="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_462B3BF139E7022C1A53C46974B761D0" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_462B3BF139E7022C1A53C46974B761D0" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RelatedpartyagreementAxis" xlink:label="loc_iep_RelatedpartyagreementAxis_1A17A60D6EB5A7059ACEC46974B7EE82" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_462B3BF139E7022C1A53C46974B761D0" xlink:to="loc_iep_RelatedpartyagreementAxis_1A17A60D6EB5A7059ACEC46974B7EE82" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RelatedpartyagreementDomain" xlink:label="loc_iep_RelatedpartyagreementDomain_9E2A53AC292DA65DE38FC46974B706DE_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_iep_RelatedpartyagreementAxis_1A17A60D6EB5A7059ACEC46974B7EE82" xlink:to="loc_iep_RelatedpartyagreementDomain_9E2A53AC292DA65DE38FC46974B706DE_default" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RelatedpartyagreementDomain" xlink:label="loc_iep_RelatedpartyagreementDomain_9E2A53AC292DA65DE38FC46974B706DE" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_iep_RelatedpartyagreementAxis_1A17A60D6EB5A7059ACEC46974B7EE82" xlink:to="loc_iep_RelatedpartyagreementDomain_9E2A53AC292DA65DE38FC46974B706DE" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_LegalEntityAxis" xlink:label="loc_dei_LegalEntityAxis_12993837AA216D309E1DC46974B7E06C" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_462B3BF139E7022C1A53C46974B761D0" xlink:to="loc_dei_LegalEntityAxis_12993837AA216D309E1DC46974B7E06C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_CBDC723151F66F743975C46974B74BE1_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_dei_LegalEntityAxis_12993837AA216D309E1DC46974B7E06C" xlink:to="loc_dei_EntityDomain_CBDC723151F66F743975C46974B74BE1_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.sec.gov/dei/2014/dei-2014-01-31.xsd#dei_EntityDomain" xlink:label="loc_dei_EntityDomain_CBDC723151F66F743975C46974B74BE1" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_dei_LegalEntityAxis_12993837AA216D309E1DC46974B7E06C" xlink:to="loc_dei_EntityDomain_CBDC723151F66F743975C46974B74BE1" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ArlMember" xlink:label="loc_iep_ArlMember_8461CEC6B73E44D3E5B5C46974B78FCB" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_dei_EntityDomain_CBDC723151F66F743975C46974B74BE1" xlink:to="loc_iep_ArlMember_8461CEC6B73E44D3E5B5C46974B78FCB" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_B9D2E0999B057FAD10C9C46974B7C4D6" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_462B3BF139E7022C1A53C46974B761D0" xlink:to="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_B9D2E0999B057FAD10C9C46974B7C4D6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_B9D2E0999B057FAD10C9C46974B7C4D6" xlink:to="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis_B9D2E0999B057FAD10C9C46974B7C4D6" xlink:to="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_AcfMember" xlink:label="loc_iep_AcfMember_BB5EEE09662295062403C46974B786A6" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733" xlink:to="loc_iep_AcfMember_BB5EEE09662295062403C46974B786A6" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PrincipalOwnersAndAffiliatesMember" xlink:label="loc_iep_PrincipalOwnersAndAffiliatesMember_F5AD32F7BA48902AA469C46974B70853" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733" xlink:to="loc_iep_PrincipalOwnersAndAffiliatesMember_F5AD32F7BA48902AA469C46974B70853" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ConsolidatedVIEMember" xlink:label="loc_iep_ConsolidatedVIEMember_A41C54E621275562894FC46974B7C885" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733" xlink:to="loc_iep_ConsolidatedVIEMember_A41C54E621275562894FC46974B7C885" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InsightPortfolioGroupLLCMember" xlink:label="loc_iep_InsightPortfolioGroupLLCMember_654ED2BA506DF1C6BEBAC46974B763F2" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyDomain_1DAC4D993DAED8F2E771C46974B7E733" xlink:to="loc_iep_InsightPortfolioGroupLLCMember_654ED2BA506DF1C6BEBAC46974B763F2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionAxis" xlink:label="loc_us-gaap_RelatedPartyTransactionAxis_9325E958E929C4B4F786C46974B72D34" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable_462B3BF139E7022C1A53C46974B761D0" xlink:to="loc_us-gaap_RelatedPartyTransactionAxis_9325E958E929C4B4F786C46974B72D34" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_9325E958E929C4B4F786C46974B72D34" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionDomain" xlink:label="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_RelatedPartyTransactionAxis_9325E958E929C4B4F786C46974B72D34" xlink:to="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentinfundsMember" xlink:label="loc_iep_InvestmentinfundsMember_A22B1F03F8D569E10599C46974B78E66" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_iep_InvestmentinfundsMember_A22B1F03F8D569E10599C46974B78E66" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_InvestmentbalanceinfundsMember" xlink:label="loc_iep_InvestmentbalanceinfundsMember_2FF69530AAC547935146C46974B74755" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_iep_InvestmentbalanceinfundsMember_2FF69530AAC547935146C46974B74755" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_ExpenseSharingAgreementMember" xlink:label="loc_iep_ExpenseSharingAgreementMember_A8F075524008D5D308EDC46974B78459" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_iep_ExpenseSharingAgreementMember_A8F075524008D5D308EDC46974B78459" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarcomponentpurchasesMember" xlink:label="loc_iep_RailcarcomponentpurchasesMember_26CA98E608671E4ACE30C46974B79388" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_iep_RailcarcomponentpurchasesMember_26CA98E608671E4ACE30C46974B79388" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarcomponentsalesMember" xlink:label="loc_iep_RailcarcomponentsalesMember_9930C175907780915551C46974B78608" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_iep_RailcarcomponentsalesMember_9930C175907780915551C46974B78608" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RailcarrepairservicesandsupportMemberMember" xlink:label="loc_iep_RailcarrepairservicesandsupportMemberMember_EB35DC0A57F6B65856F3C46985B5FC37" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_iep_RailcarrepairservicesandsupportMemberMember_EB35DC0A57F6B65856F3C46985B5FC37" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PurchaseofrailcarsMember" xlink:label="loc_iep_PurchaseofrailcarsMember_F4EDC1D082F173C7701DC46974B7581F" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_iep_PurchaseofrailcarsMember_F4EDC1D082F173C7701DC46974B7581F" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_OperatingExpenseMember" xlink:label="loc_us-gaap_OperatingExpenseMember_4FDC49A7B5B115284FB0C46974B7B0BF" xlink:type="locator" />
    <link:definitionArc order="8" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionDomain_56AB4799A27AE45BB957C46974B7CC09" xlink:to="loc_us-gaap_OperatingExpenseMember_4FDC49A7B5B115284FB0C46974B7B0BF" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_RelatedPartyTransactionBalance" xlink:label="loc_iep_RelatedPartyTransactionBalance_AD3D94CB72E470750453C46974B7E23A" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_iep_RelatedPartyTransactionBalance_AD3D94CB72E470750453C46974B7E23A" xlink:type="arc" />
    <link:loc xlink:href="iep-20170331.xsd#iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn" xlink:label="loc_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_39412C620FA6CFE198B0C46974B72B73" xlink:type="locator" />
    <link:definitionArc order="2" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_iep_PercentagefairvalueofinvestmentsinFundsthatisattributabletoMr.Icahn_39412C620FA6CFE198B0C46974B72B73" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionAmountsOfTransaction" xlink:label="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_65F6F8D36D7B83729D07C46974B7CC7D" xlink:type="locator" />
    <link:definitionArc order="3" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_us-gaap_RelatedPartyTransactionAmountsOfTransaction_65F6F8D36D7B83729D07C46974B7CC7D" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued" xlink:label="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_C1F04F5EE05552FC522EC46974B73E84" xlink:type="locator" />
    <link:definitionArc order="4" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_us-gaap_BusinessAcquisitionEquityInterestsIssuedOrIssuableNumberOfSharesIssued_C1F04F5EE05552FC522EC46974B73E84" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest" xlink:label="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A5D34FED0C82C1A958FFC46974B7D5E3" xlink:type="locator" />
    <link:definitionArc order="5" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_us-gaap_SubsidiaryOfLimitedLiabilityCompanyOrLimitedPartnershipOwnershipInterest_A5D34FED0C82C1A958FFC46974B7D5E3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_6FCFAAA60309C773B1C9C46974B76BCC" xlink:type="locator" />
    <link:definitionArc order="6" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_us-gaap_RelatedPartyTransactionExpensesFromTransactionsWithRelatedParty_6FCFAAA60309C773B1C9C46974B76BCC" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty" xlink:label="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_503B031BB7848B066916C46974B73B41" xlink:type="locator" />
    <link:definitionArc order="7" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_RelatedPartyTransactionLineItems_35712E0C120DDEF2A8DFC46974B7E2B1" xlink:to="loc_us-gaap_RelatedPartyTransactionOtherRevenuesFromTransactionsWithRelatedParty_503B031BB7848B066916C46974B73B41" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/SegmentReporting" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/SegmentReportingPolicies" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/SegmentReportingTables" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/SubsequentEvents" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/SubsequentEventsDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventLineItems" xlink:label="loc_us-gaap_SubsequentEventLineItems_D38DE4529A02AFE677A01BC95B35DF9A" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTable" xlink:label="loc_us-gaap_SubsequentEventTable_AEFC69CBA3871FD3A2E11BC95B359ED7" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xlink:from="loc_us-gaap_SubsequentEventLineItems_D38DE4529A02AFE677A01BC95B35DF9A" xlink:to="loc_us-gaap_SubsequentEventTable_AEFC69CBA3871FD3A2E11BC95B359ED7" xlink:type="arc" xbrldt:closed="true" xbrldt:contextElement="segment" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTypeAxis" xlink:label="loc_us-gaap_SubsequentEventTypeAxis_108E4DC5E0938FA692961BC95B35890C" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaap_SubsequentEventTable_AEFC69CBA3871FD3A2E11BC95B359ED7" xlink:to="loc_us-gaap_SubsequentEventTypeAxis_108E4DC5E0938FA692961BC95B35890C" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_185AAE86E28834E8A9141BC95B357D52_default" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_108E4DC5E0938FA692961BC95B35890C" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_185AAE86E28834E8A9141BC95B357D52_default" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventTypeDomain" xlink:label="loc_us-gaap_SubsequentEventTypeDomain_185AAE86E28834E8A9141BC95B357D52" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaap_SubsequentEventTypeAxis_108E4DC5E0938FA692961BC95B35890C" xlink:to="loc_us-gaap_SubsequentEventTypeDomain_185AAE86E28834E8A9141BC95B357D52" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_SubsequentEventMember" xlink:label="loc_us-gaap_SubsequentEventMember_7B47964F98311EFFF1861BC95B35D103" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SubsequentEventTypeDomain_185AAE86E28834E8A9141BC95B357D52" xlink:to="loc_us-gaap_SubsequentEventMember_7B47964F98311EFFF1861BC95B35D103" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2016/elts/us-gaap-2016-01-31.xsd#us-gaap_DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit" xlink:label="loc_us-gaap_DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit_F2D6072F28B3D104BD4B1BC95B35D2A0" xlink:type="locator" />
    <link:definitionArc order="1" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaap_SubsequentEventLineItems_D38DE4529A02AFE677A01BC95B35DF9A" xlink:to="loc_us-gaap_DistributionMadeToLimitedPartnerDistributionsDeclaredPerUnit_F2D6072F28B3D104BD4B1BC95B35D2A0" xlink:type="arc" />
  </link:definitionLink>
  <link:definitionLink xlink:role="http://www.ielp.com/role/SupplementalCashFlowInformationDetails" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/SupplementalCashFlowInformationNotes" xlink:type="extended" />
  <link:definitionLink xlink:role="http://www.ielp.com/role/SupplementalCashFlowInformationTables" xlink:type="extended" />
</link:linkbase>