<?xml version="1.0" encoding="US-ASCII"?>
<!--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: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-20180630.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesNotes" xlink:href="iep-20180630.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesNotes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:href="iep-20180630.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:href="iep-20180630.xsd#BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLoss" xlink:href="iep-20180630.xsd#ChangesInAccumulatedOtherComprehensiveLoss" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossDetails" xlink:href="iep-20180630.xsd#ChangesInAccumulatedOtherComprehensiveLossDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossTables" xlink:href="iep-20180630.xsd#ChangesInAccumulatedOtherComprehensiveLossTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CommitmentsAndContingencies" xlink:href="iep-20180630.xsd#CommitmentsAndContingencies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CommitmentsAndContingenciesDetails" xlink:href="iep-20180630.xsd#CommitmentsAndContingenciesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedBalanceSheetsByReportingSegmentDetails" xlink:href="iep-20180630.xsd#CondensedBalanceSheetsByReportingSegmentDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedBalanceSheets" xlink:href="iep-20180630.xsd#CondensedConsolidatedBalanceSheets" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedBalanceSheetsParentheticals" xlink:href="iep-20180630.xsd#CondensedConsolidatedBalanceSheetsParentheticals" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:href="iep-20180630.xsd#CondensedConsolidatedStatementsOfCashFlows" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfChangesInEquity" xlink:href="iep-20180630.xsd#CondensedConsolidatedStatementsOfChangesInEquity" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:href="iep-20180630.xsd#CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:href="iep-20180630.xsd#CondensedConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedConsolidatedStatementsOfOperations" xlink:href="iep-20180630.xsd#CondensedConsolidatedStatementsOfOperations" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/CondensedStatementOfOperationsByReportingSegmentDetails" xlink:href="iep-20180630.xsd#CondensedStatementOfOperationsByReportingSegmentDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/Debt" xlink:href="iep-20180630.xsd#Debt" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DebtDetails" xlink:href="iep-20180630.xsd#DebtDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DebtTables" xlink:href="iep-20180630.xsd#DebtTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DescriptionOfBusiness" xlink:href="iep-20180630.xsd#DescriptionOfBusiness" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/Details" xlink:href="iep-20180630.xsd#Details" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DiscontinuedOperationsAssetsAndLiabilitiesHeldForSaleDetails" xlink:href="iep-20180630.xsd#DiscontinuedOperationsAssetsAndLiabilitiesHeldForSaleDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DiscontinuedOperationsIncomeFromDiscontinuedOperationsDetails" xlink:href="iep-20180630.xsd#DiscontinuedOperationsIncomeFromDiscontinuedOperationsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DiscontinuedOperationsNotes" xlink:href="iep-20180630.xsd#DiscontinuedOperationsNotes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DiscontinuedOperationsTables" xlink:href="iep-20180630.xsd#DiscontinuedOperationsTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/DocumentAndEntityInformationDocument" xlink:href="iep-20180630.xsd#DocumentAndEntityInformationDocument" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurements" xlink:href="iep-20180630.xsd#FairValueMeasurements" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsChangesInFairValueLevel3Details" xlink:href="iep-20180630.xsd#FairValueMeasurementsChangesInFairValueLevel3Details" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsFairValueMeasurementDetails" xlink:href="iep-20180630.xsd#FairValueMeasurementsFairValueMeasurementDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsNarrativeDetails" xlink:href="iep-20180630.xsd#FairValueMeasurementsNarrativeDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsPolicies" xlink:href="iep-20180630.xsd#FairValueMeasurementsPolicies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FairValueMeasurementsTables" xlink:href="iep-20180630.xsd#FairValueMeasurementsTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FinancialInstruments" xlink:href="iep-20180630.xsd#FinancialInstruments" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FinancialInstrumentsDerivativeActivitiesTableDetails" xlink:href="iep-20180630.xsd#FinancialInstrumentsDerivativeActivitiesTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FinancialInstrumentsDerivativesNotDesignatedAsHedgingFairValueTableDetails" xlink:href="iep-20180630.xsd#FinancialInstrumentsDerivativesNotDesignatedAsHedgingFairValueTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FinancialInstrumentsGainLossRecognizedOnDerivativesNotDesignatedAsHedgingTableDetails" xlink:href="iep-20180630.xsd#FinancialInstrumentsGainLossRecognizedOnDerivativesNotDesignatedAsHedgingTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FinancialInstrumentsNarrativeDetails" xlink:href="iep-20180630.xsd#FinancialInstrumentsNarrativeDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FinancialInstrumentsNonDerivativeFinancialInstrumentsDesignatedAsHedgingDetails" xlink:href="iep-20180630.xsd#FinancialInstrumentsNonDerivativeFinancialInstrumentsDesignatedAsHedgingDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/FinancialInstrumentsTables" xlink:href="iep-20180630.xsd#FinancialInstrumentsTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNet" xlink:href="iep-20180630.xsd#GoodwillAndIntangibleAssetsNet" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetDefiniteLivedAndIndefiniteLivedIntangibleAssetsTableDetails" xlink:href="iep-20180630.xsd#GoodwillAndIntangibleAssetsNetDefiniteLivedAndIndefiniteLivedIntangibleAssetsTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetGoodwillTableDetails" xlink:href="iep-20180630.xsd#GoodwillAndIntangibleAssetsNetGoodwillTableDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetNarrativeDetails" xlink:href="iep-20180630.xsd#GoodwillAndIntangibleAssetsNetNarrativeDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetTables" xlink:href="iep-20180630.xsd#GoodwillAndIntangibleAssetsNetTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/IncomeTaxes" xlink:href="iep-20180630.xsd#IncomeTaxes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/IncomeTaxesIncomeTaxesDetails" xlink:href="iep-20180630.xsd#IncomeTaxesIncomeTaxesDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InventoriesNetDetails" xlink:href="iep-20180630.xsd#InventoriesNetDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InventoriesNetNotes" xlink:href="iep-20180630.xsd#InventoriesNetNotes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InventoriesNetTables" xlink:href="iep-20180630.xsd#InventoriesNetTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMatters" xlink:href="iep-20180630.xsd#InvestmentsAndRelatedMatters" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMattersInvestmentSegmentDetails" xlink:href="iep-20180630.xsd#InvestmentsAndRelatedMattersInvestmentSegmentDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMattersOtherSegmentsDetails" xlink:href="iep-20180630.xsd#InvestmentsAndRelatedMattersOtherSegmentsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/InvestmentsAndRelatedMattersTables" xlink:href="iep-20180630.xsd#InvestmentsAndRelatedMattersTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/NetIncomePerLpUnit" xlink:href="iep-20180630.xsd#NetIncomePerLpUnit" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/NetIncomePerLpUnitDetails" xlink:href="iep-20180630.xsd#NetIncomePerLpUnitDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/NetIncomePerLpUnitTables" xlink:href="iep-20180630.xsd#NetIncomePerLpUnitTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/OtherIncomeLossNet" xlink:href="iep-20180630.xsd#OtherIncomeLossNet" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/OtherIncomeLossNetDetails" xlink:href="iep-20180630.xsd#OtherIncomeLossNetDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/OtherIncomeLossNetTables" xlink:href="iep-20180630.xsd#OtherIncomeLossNetTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/RelatedPartyTransactions" xlink:href="iep-20180630.xsd#RelatedPartyTransactions" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/RelatedPartyTransactionsDetails" xlink:href="iep-20180630.xsd#RelatedPartyTransactionsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SegmentReporting" xlink:href="iep-20180630.xsd#SegmentReporting" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SegmentReportingDisaggregationOfRevenueDetails" xlink:href="iep-20180630.xsd#SegmentReportingDisaggregationOfRevenueDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SegmentReportingPolicies" xlink:href="iep-20180630.xsd#SegmentReportingPolicies" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SegmentReportingTables" xlink:href="iep-20180630.xsd#SegmentReportingTables" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SubsequentEvents" xlink:href="iep-20180630.xsd#SubsequentEvents" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SubsequentEventsDetails" xlink:href="iep-20180630.xsd#SubsequentEventsDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SupplementalCashFlowInformationDetails" xlink:href="iep-20180630.xsd#SupplementalCashFlowInformationDetails" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SupplementalCashFlowInformationNotes" xlink:href="iep-20180630.xsd#SupplementalCashFlowInformationNotes" xlink:type="simple" />
  <link:roleRef roleURI="http://www.ielp.com/role/SupplementalCashFlowInformationTables" xlink:href="iep-20180630.xsd#SupplementalCashFlowInformationTables" xlink:type="simple" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesNotes" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesPolicies" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/BasisOfPresentationAndSummaryOfSignificantAccountingPoliciesTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLoss" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/ChangesInAccumulatedOtherComprehensiveLossTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/CommitmentsAndContingencies" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/CommitmentsAndContingenciesDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedBalanceSheetsByReportingSegmentDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedBalanceSheets" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaap_LiabilitiesAndStockholdersEquity_159dcb00-b17e-17db-7098-be4159799459" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_159dcb00-b17e-17db-7098-be4159799459" xlink:to="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsPayableCurrentAndNoncurrent" xlink:label="loc_us-gaap_AccountsPayableCurrentAndNoncurrent_1e2b0488-2977-c6ae-f268-9999ac2a39ad" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_AccountsPayableCurrentAndNoncurrent_1e2b0488-2977-c6ae-f268-9999ac2a39ad" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccruedLiabilitiesCurrentAndNoncurrent" xlink:label="loc_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_70a5a430-144a-f347-4512-ce185f679438" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_AccruedLiabilitiesCurrentAndNoncurrent_70a5a430-144a-f347-4512-ce185f679438" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DeferredTaxLiabilities" xlink:label="loc_us-gaap_DeferredTaxLiabilities_644ceb1c-07ef-6a89-f014-9d7b5dfbc918" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_DeferredTaxLiabilities_644ceb1c-07ef-6a89-f014-9d7b5dfbc918" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaap_DerivativeLiabilities_a3ccd28b-d904-f2d6-d218-02006f748e50" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_DerivativeLiabilities_a3ccd28b-d904-f2d6-d218-02006f748e50" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue" xlink:label="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_96cc10d9-16e7-8284-7069-44d3b193ee19" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_FinancialInstrumentsSoldNotYetPurchasedAtFairValue_96cc10d9-16e7-8284-7069-44d3b193ee19" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DueToCorrespondentBrokers" xlink:label="loc_us-gaap_DueToCorrespondentBrokers_73f6d295-9897-e9ce-ff19-a8857cc005f8" xlink:type="locator" />
    <link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_DueToCorrespondentBrokers_73f6d295-9897-e9ce-ff19-a8857cc005f8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_364b8af4-cad8-03c2-4998-315e9240f281" xlink:type="locator" />
    <link:calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_LiabilitiesOfDisposalGroupIncludingDiscontinuedOperation_364b8af4-cad8-03c2-4998-315e9240f281" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_DebtAndCapitalLeaseObligations_c63917e8-031d-3018-e68e-e4b72c6d04b8" xlink:type="locator" />
    <link:calculationArc order="8" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Liabilities_d8bb821f-d155-9d4e-1738-736b4bf4cb19" xlink:to="loc_us-gaap_DebtAndCapitalLeaseObligations_c63917e8-031d-3018-e68e-e4b72c6d04b8" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_00443492-92dd-7fc1-13b6-792f3e163e73" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_LiabilitiesAndStockholdersEquity_159dcb00-b17e-17db-7098-be4159799459" xlink:to="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_00443492-92dd-7fc1-13b6-792f3e163e73" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaap_StockholdersEquity_4b158f76-5f04-5e4d-ead3-d80e1f9943db" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_00443492-92dd-7fc1-13b6-792f3e163e73" xlink:to="loc_us-gaap_StockholdersEquity_4b158f76-5f04-5e4d-ead3-d80e1f9943db" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_LimitedPartnersCapitalAccount" xlink:label="loc_us-gaap_LimitedPartnersCapitalAccount_f4e2dbee-a925-d4a7-4e3e-ae7d77d3bc8e" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_4b158f76-5f04-5e4d-ead3-d80e1f9943db" xlink:to="loc_us-gaap_LimitedPartnersCapitalAccount_f4e2dbee-a925-d4a7-4e3e-ae7d77d3bc8e" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GeneralPartnersCapitalAccount" xlink:label="loc_us-gaap_GeneralPartnersCapitalAccount_75eb6733-5d62-1a7d-d061-99f176e034c6" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquity_4b158f76-5f04-5e4d-ead3-d80e1f9943db" xlink:to="loc_us-gaap_GeneralPartnersCapitalAccount_75eb6733-5d62-1a7d-d061-99f176e034c6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaap_MinorityInterest_cb565c4d-35c2-d825-4672-f1619e51c133" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_00443492-92dd-7fc1-13b6-792f3e163e73" xlink:to="loc_us-gaap_MinorityInterest_cb565c4d-35c2-d825-4672-f1619e51c133" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Assets" xlink:label="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_07da1db4-2708-4446-4250-1fdd5956185e" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_CashAndCashEquivalentsAtCarryingValue_07da1db4-2708-4446-4250-1fdd5956185e" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RestrictedCashAndCashEquivalents" xlink:label="loc_us-gaap_RestrictedCashAndCashEquivalents_241c670a-403b-5d35-d316-2bd699258d33" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_RestrictedCashAndCashEquivalents_241c670a-403b-5d35-d316-2bd699258d33" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Investments" xlink:label="loc_us-gaap_Investments_b3499a0f-b913-a4fd-9d0e-0ba0eb53fbb6" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_Investments_b3499a0f-b913-a4fd-9d0e-0ba0eb53fbb6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DueFromCorrespondentBrokers" xlink:label="loc_us-gaap_DueFromCorrespondentBrokers_407dcf57-d825-a65f-5d59-f7cc8bb9e42f" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_DueFromCorrespondentBrokers_407dcf57-d825-a65f-5d59-f7cc8bb9e42f" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AccountsReceivableNet" xlink:label="loc_us-gaap_AccountsReceivableNet_41a2f583-4a5f-0e04-2aa4-fba2f86bcf7b" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_AccountsReceivableNet_41a2f583-4a5f-0e04-2aa4-fba2f86bcf7b" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_7eab44cf-1ea1-ca2a-420f-21f7b5343fc3" xlink:type="locator" />
    <link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_InventoryNet_7eab44cf-1ea1-ca2a-420f-21f7b5343fc3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaap_PropertyPlantAndEquipmentNet_1944a381-5c4e-ce3c-9111-13ccd1c639db" xlink:type="locator" />
    <link:calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_PropertyPlantAndEquipmentNet_1944a381-5c4e-ce3c-9111-13ccd1c639db" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_93a64cae-271a-5e6b-8c83-5adf9f941142" xlink:type="locator" />
    <link:calculationArc order="8" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_Goodwill_93a64cae-271a-5e6b-8c83-5adf9f941142" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_1fe06082-076b-052d-6e2e-930afe9d6b2d" xlink:type="locator" />
    <link:calculationArc order="9" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_1fe06082-076b-052d-6e2e-930afe9d6b2d" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation" xlink:label="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_fbfc68a4-7e65-a720-f5aa-5f1609a206d5" xlink:type="locator" />
    <link:calculationArc order="10" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation_fbfc68a4-7e65-a720-f5aa-5f1609a206d5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherAssets" xlink:label="loc_us-gaap_OtherAssets_cb56b01f-b9c5-ca9e-8988-e23b27fc7a20" xlink:type="locator" />
    <link:calculationArc order="11" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Assets_c6057b1d-6685-8249-2051-6c57f3a16a9e" xlink:to="loc_us-gaap_OtherAssets_cb56b01f-b9c5-ca9e-8988-e23b27fc7a20" xlink:type="arc" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedBalanceSheetsParentheticals" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfCashFlows" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_84cc24ed-d44c-2db0-9066-6b54091db5c7" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_444b1ac7-f47a-4ce3-0caa-537f7e4ab8c3" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_84cc24ed-d44c-2db0-9066-6b54091db5c7" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_444b1ac7-f47a-4ce3-0caa-537f7e4ab8c3" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations" xlink:label="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_444b1ac7-f47a-4ce3-0caa-537f7e4ab8c3" xlink:to="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GainLossOnInvestments" xlink:label="loc_us-gaap_GainLossOnInvestments_7581ce25-4be4-db3f-9321-3b7f310ad996" xlink:type="locator" />
    <link:calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_GainLossOnInvestments_7581ce25-4be4-db3f-9321-3b7f310ad996" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireMarketableSecurities" xlink:label="loc_us-gaap_PaymentsToAcquireMarketableSecurities_5151f7e0-f557-cbe6-275f-5bec3a3b329f" xlink:type="locator" />
    <link:calculationArc order="4" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_PaymentsToAcquireMarketableSecurities_5151f7e0-f557-cbe6-275f-5bec3a3b329f" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities" xlink:label="loc_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_cab3bec8-4083-d161-f1d3-963f220abc95" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_ProceedsFromSaleAndMaturityOfMarketableSecurities_cab3bec8-4083-d161-f1d3-963f220abc95" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_PurchasesToCoverSecuritiesSoldNotYetPurchased" xlink:label="loc_iep_PurchasesToCoverSecuritiesSoldNotYetPurchased_cd98d0e2-2831-6c9f-9454-8829ba0cfee7" xlink:type="locator" />
    <link:calculationArc order="6" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_iep_PurchasesToCoverSecuritiesSoldNotYetPurchased_cd98d0e2-2831-6c9f-9454-8829ba0cfee7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InvestmentSoldNotYetPurchasedSaleProceeds" xlink:label="loc_us-gaap_InvestmentSoldNotYetPurchasedSaleProceeds_87c09362-4882-0cb2-aab7-9ba3fedd78ca" xlink:type="locator" />
    <link:calculationArc order="7" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_InvestmentSoldNotYetPurchasedSaleProceeds_87c09362-4882-0cb2-aab7-9ba3fedd78ca" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet" xlink:label="loc_us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet_409b9c7f-f987-7cef-37ff-25d05e4baf3c" xlink:type="locator" />
    <link:calculationArc order="8" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_IncreaseDecreaseInBrokerDealerRelatedReceivablesPayablesNet_409b9c7f-f987-7cef-37ff-25d05e4baf3c" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GainLossOnDispositionOfAssets1" xlink:label="loc_us-gaap_GainLossOnDispositionOfAssets1_d5dace7e-16a2-02a1-4993-85329c91fc1e" xlink:type="locator" />
    <link:calculationArc order="9" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_GainLossOnDispositionOfAssets1_d5dace7e-16a2-02a1-4993-85329c91fc1e" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_DepreciationAndAmortizationIncludingNonCashInterestExpense" xlink:label="loc_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_8b29314f-51ad-e81c-9d24-8829b8a5cba0" xlink:type="locator" />
    <link:calculationArc order="10" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_iep_DepreciationAndAmortizationIncludingNonCashInterestExpense_8b29314f-51ad-e81c-9d24-8829b8a5cba0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaap_AssetImpairmentCharges_922befcd-b5b1-7112-2dca-80fbde69a2fe" xlink:type="locator" />
    <link:calculationArc order="11" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_AssetImpairmentCharges_922befcd-b5b1-7112-2dca-80fbde69a2fe" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInDeferredIncomeTaxes" xlink:label="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_37df9202-d5d1-1363-9956-7b4402bf22d6" xlink:type="locator" />
    <link:calculationArc order="12" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_IncreaseDecreaseInDeferredIncomeTaxes_37df9202-d5d1-1363-9956-7b4402bf22d6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherOperatingActivitiesCashFlowStatement" xlink:label="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_e044e8e2-5c45-7b11-95e2-5c6b268cc854" xlink:type="locator" />
    <link:calculationArc order="13" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_OtherOperatingActivitiesCashFlowStatement_e044e8e2-5c45-7b11-95e2-5c6b268cc854" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet" xlink:label="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_962cfc51-230d-a221-126b-1d12af7a5921" xlink:type="locator" />
    <link:calculationArc order="14" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations_9ead1b94-5c78-ce9f-379f-74649d16d2bc" xlink:to="loc_us-gaap_IncreaseDecreaseInOtherOperatingCapitalNet_962cfc51-230d-a221-126b-1d12af7a5921" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_41d34a64-5135-57ad-661a-9f86a4fee4f7" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInOperatingActivities_444b1ac7-f47a-4ce3-0caa-537f7e4ab8c3" xlink:to="loc_us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations_41d34a64-5135-57ad-661a-9f86a4fee4f7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_70319186-e7bd-7189-88d2-eba26fb93350" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_84cc24ed-d44c-2db0-9066-6b54091db5c7" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_70319186-e7bd-7189-88d2-eba26fb93350" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations" xlink:label="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_2be04cf9-8ceb-0f9e-f8fc-88519ffff574" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_70319186-e7bd-7189-88d2-eba26fb93350" xlink:to="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_2be04cf9-8ceb-0f9e-f8fc-88519ffff574" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireProductiveAssets" xlink:label="loc_us-gaap_PaymentsToAcquireProductiveAssets_fcdc0031-632d-d703-c30b-13d96fda604e" xlink:type="locator" />
    <link:calculationArc order="1" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_2be04cf9-8ceb-0f9e-f8fc-88519ffff574" xlink:to="loc_us-gaap_PaymentsToAcquireProductiveAssets_fcdc0031-632d-d703-c30b-13d96fda604e" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_9d35c912-5b2d-89f7-eeb3-812a0511db5e" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_2be04cf9-8ceb-0f9e-f8fc-88519ffff574" xlink:to="loc_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_9d35c912-5b2d-89f7-eeb3-812a0511db5e" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries" xlink:label="loc_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_5f7d7f74-45c4-afb3-6117-ea0cc133d19b" xlink:type="locator" />
    <link:calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_2be04cf9-8ceb-0f9e-f8fc-88519ffff574" xlink:to="loc_us-gaap_PaymentsToAcquireAdditionalInterestInSubsidiaries_5f7d7f74-45c4-afb3-6117-ea0cc133d19b" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets" xlink:label="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_192d13fb-dcdd-2bba-e81b-5fd345a20078" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_2be04cf9-8ceb-0f9e-f8fc-88519ffff574" xlink:to="loc_us-gaap_ProceedsFromSalesOfBusinessAffiliateAndProductiveAssets_192d13fb-dcdd-2bba-e81b-5fd345a20078" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsForProceedsFromOtherInvestingActivities" xlink:label="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_5eaab9ea-3795-2871-0d80-72b9662e37e6" xlink:type="locator" />
    <link:calculationArc order="5" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations_2be04cf9-8ceb-0f9e-f8fc-88519ffff574" xlink:to="loc_us-gaap_PaymentsForProceedsFromOtherInvestingActivities_5eaab9ea-3795-2871-0d80-72b9662e37e6" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_c2c196d6-13d0-2f1a-74ee-f582ca75b52c" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInInvestingActivities_70319186-e7bd-7189-88d2-eba26fb93350" xlink:to="loc_us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations_c2c196d6-13d0-2f1a-74ee-f582ca75b52c" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_deb49b68-c030-7624-a39d-ea301caa5dbf" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_84cc24ed-d44c-2db0-9066-6b54091db5c7" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_deb49b68-c030-7624-a39d-ea301caa5dbf" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations" xlink:label="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_deb49b68-c030-7624-a39d-ea301caa5dbf" xlink:to="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_ProceedsfromInvestmentsegmentcontributions" xlink:label="loc_iep_ProceedsfromInvestmentsegmentcontributions_f4616d56-6bed-143e-8cce-8829ba0cd4d7" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_iep_ProceedsfromInvestmentsegmentcontributions_f4616d56-6bed-143e-8cce-8829ba0cd4d7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromPartnershipContribution" xlink:label="loc_us-gaap_ProceedsFromPartnershipContribution_00c24246-01a3-ffba-0a34-0340fbdbc02a" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_ProceedsFromPartnershipContribution_00c24246-01a3-ffba-0a34-0340fbdbc02a" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DistributionMadeToLimitedPartnerCashDistributionsPaid" xlink:label="loc_us-gaap_DistributionMadeToLimitedPartnerCashDistributionsPaid_030754dc-b775-2808-7029-38ed6ed31a1c" xlink:type="locator" />
    <link:calculationArc order="3" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_DistributionMadeToLimitedPartnerCashDistributionsPaid_030754dc-b775-2808-7029-38ed6ed31a1c" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Proceedsfromsubsidiaryequityissuance" xlink:label="loc_iep_Proceedsfromsubsidiaryequityissuance_e98d4d51-0115-4d8b-c6c6-8829b9aee44d" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_iep_Proceedsfromsubsidiaryequityissuance_e98d4d51-0115-4d8b-c6c6-8829b9aee44d" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_PaymentsToMinorityShareholders" xlink:label="loc_us-gaap_PaymentsToMinorityShareholders_f5111bee-d5f6-1852-97c9-8d4d4881d906" xlink:type="locator" />
    <link:calculationArc order="5" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_PaymentsToMinorityShareholders_f5111bee-d5f6-1852-97c9-8d4d4881d906" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromIssuanceOfUnsecuredDebt" xlink:label="loc_us-gaap_ProceedsFromIssuanceOfUnsecuredDebt_33bd0431-2908-ca41-ab37-56a1e6cb5a0c" xlink:type="locator" />
    <link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_ProceedsFromIssuanceOfUnsecuredDebt_33bd0431-2908-ca41-ab37-56a1e6cb5a0c" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RepaymentsOfUnsecuredDebt" xlink:label="loc_us-gaap_RepaymentsOfUnsecuredDebt_f0eaa8b8-4eea-326d-003a-1d9c4a3d10fb" xlink:type="locator" />
    <link:calculationArc order="7" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_RepaymentsOfUnsecuredDebt_f0eaa8b8-4eea-326d-003a-1d9c4a3d10fb" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaap_ProceedsFromOtherDebt_2980b553-3b17-cce6-795f-fe0dff3f281a" xlink:type="locator" />
    <link:calculationArc order="8" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_ProceedsFromOtherDebt_2980b553-3b17-cce6-795f-fe0dff3f281a" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations" xlink:label="loc_us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations_60290fac-47b0-5b99-e556-f7aa5502ccc2" xlink:type="locator" />
    <link:calculationArc order="9" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_RepaymentsOfDebtAndCapitalLeaseObligations_60290fac-47b0-5b99-e556-f7aa5502ccc2" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProceedsFromPaymentsForOtherFinancingActivities" xlink:label="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_9c4e2a5c-e841-39a2-fcf8-f80cfa44af11" xlink:type="locator" />
    <link:calculationArc order="10" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations_ef560d3a-690c-ef17-1fe6-55654352e2f7" xlink:to="loc_us-gaap_ProceedsFromPaymentsForOtherFinancingActivities_9c4e2a5c-e841-39a2-fcf8-f80cfa44af11" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations" xlink:label="loc_us-gaap_CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations_1250a129-7059-13df-3c61-0ce58f6c0edb" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetCashProvidedByUsedInFinancingActivities_deb49b68-c030-7624-a39d-ea301caa5dbf" xlink:to="loc_us-gaap_CashProvidedByUsedInFinancingActivitiesDiscontinuedOperations_1250a129-7059-13df-3c61-0ce58f6c0edb" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents" xlink:label="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_8629a772-7004-5d77-9980-0f501e29c5c8" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_84cc24ed-d44c-2db0-9066-6b54091db5c7" xlink:to="loc_us-gaap_EffectOfExchangeRateOnCashAndCashEquivalents_8629a772-7004-5d77-9980-0f501e29c5c8" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_NetChangeInCashOfAssetsHeldForSale" xlink:label="loc_iep_NetChangeInCashOfAssetsHeldForSale_a07b3a02-5d94-1aea-ea53-8829b8f317ec" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_84cc24ed-d44c-2db0-9066-6b54091db5c7" xlink:to="loc_iep_NetChangeInCashOfAssetsHeldForSale_a07b3a02-5d94-1aea-ea53-8829b8f317ec" xlink:type="arc" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfChangesInEquity" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncome" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTax_499015ce-2160-aed2-85a3-080e8c4c6cdf" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_dd69e307-3cf6-284a-5315-8fa7ac464283" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_499015ce-2160-aed2-85a3-080e8c4c6cdf" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_dd69e307-3cf6-284a-5315-8fa7ac464283" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_dd69e307-3cf6-284a-5315-8fa7ac464283" xlink:to="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_2a6e77d2-a694-61f8-1c68-085fd849c780" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_dd69e307-3cf6-284a-5315-8fa7ac464283" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_2a6e77d2-a694-61f8-1c68-085fd849c780" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_2652b636-1a3b-e639-2800-d9ed5b9b4fc0" xlink:type="locator" />
    <link:calculationArc order="1" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_2a6e77d2-a694-61f8-1c68-085fd849c780" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossPensionAndOtherPostretirementBenefitPlansAdjustmentNetOfTax_2652b636-1a3b-e639-2800-d9ed5b9b4fc0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax" xlink:label="loc_us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax_cc7c59d2-21ac-163e-0898-1c1f212ef02b" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_2a6e77d2-a694-61f8-1c68-085fd849c780" xlink:to="loc_us-gaap_OtherComprehensiveIncomeLossDerivativesQualifyingAsHedgesNetOfTax_cc7c59d2-21ac-163e-0898-1c1f212ef02b" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome" xlink:label="loc_iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome_2eb3ab4c-57bc-f45c-9c26-8829b8c4a48f" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_OtherComprehensiveIncomeLossNetOfTax_2a6e77d2-a694-61f8-1c68-085fd849c780" xlink:to="loc_iep_OtherComprehensiveIncomeTranslationAdjustmentsAndOtherChangesInOtherComprehensiveIncome_2eb3ab4c-57bc-f45c-9c26-8829b8c4a48f" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_7908f590-67cb-1122-d422-880e24cad7ce" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ComprehensiveIncomeNetOfTax_499015ce-2160-aed2-85a3-080e8c4c6cdf" xlink:to="loc_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_7908f590-67cb-1122-d422-880e24cad7ce" xlink:type="arc" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfComprehensiveIncomeParenthetical" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedConsolidatedStatementsOfOperations" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaap_NetIncomeLoss_641b1cab-a2b3-2e0e-8389-1455ff3f8581" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_ProfitLoss" xlink:label="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_641b1cab-a2b3-2e0e-8389-1455ff3f8581" xlink:to="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_33076493-4882-6413-5de3-7bb85b9df3b7" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_33076493-4882-6413-5de3-7bb85b9df3b7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a53f52a4-7a54-3283-f734-95683c76ebff" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_33076493-4882-6413-5de3-7bb85b9df3b7" xlink:to="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a53f52a4-7a54-3283-f734-95683c76ebff" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Revenues" xlink:label="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a53f52a4-7a54-3283-f734-95683c76ebff" xlink:to="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_SalesRevenueGoodsNet" xlink:label="loc_us-gaap_SalesRevenueGoodsNet_318cebec-2b05-42bf-a988-02b2e99cecfb" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:to="loc_us-gaap_SalesRevenueGoodsNet_318cebec-2b05-42bf-a988-02b2e99cecfb" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherSalesRevenueNet" xlink:label="loc_us-gaap_OtherSalesRevenueNet_e7cc3a47-5261-0c18-da28-7de072dc978b" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:to="loc_us-gaap_OtherSalesRevenueNet_e7cc3a47-5261-0c18-da28-7de072dc978b" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments" xlink:label="loc_us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments_cfa591fa-e83c-f320-5531-b148c46db5e7" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:to="loc_us-gaap_GainLossOnInvestmentsExcludingOtherThanTemporaryImpairments_cfa591fa-e83c-f320-5531-b148c46db5e7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InterestAndDividendIncomeOperating" xlink:label="loc_us-gaap_InterestAndDividendIncomeOperating_4477516e-3843-f1b4-8a61-de669ff8f0e0" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:to="loc_us-gaap_InterestAndDividendIncomeOperating_4477516e-3843-f1b4-8a61-de669ff8f0e0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GainLossOnDispositionOfAssets1" xlink:label="loc_us-gaap_GainLossOnDispositionOfAssets1_d5dace7e-16a2-02a1-4993-85329c91fc1e" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:to="loc_us-gaap_GainLossOnDispositionOfAssets1_d5dace7e-16a2-02a1-4993-85329c91fc1e" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaap_OtherNonoperatingIncomeExpense_250c3b2f-7db5-7088-68cc-1dd831a2c2d7" xlink:type="locator" />
    <link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Revenues_33f76b65-31cf-be04-0849-25af345446d5" xlink:to="loc_us-gaap_OtherNonoperatingIncomeExpense_250c3b2f-7db5-7088-68cc-1dd831a2c2d7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CostsAndExpenses" xlink:label="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_a53f52a4-7a54-3283-f734-95683c76ebff" xlink:to="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_CostOfGoodsSold" xlink:label="loc_us-gaap_CostOfGoodsSold_23c68b7c-81fb-cba2-1814-b7ab4991d5d0" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:to="loc_us-gaap_CostOfGoodsSold_23c68b7c-81fb-cba2-1814-b7ab4991d5d0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_OtherCostAndExpenseOperating" xlink:label="loc_us-gaap_OtherCostAndExpenseOperating_b0184ecc-12ea-c485-85c0-5fa141798e88" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:to="loc_us-gaap_OtherCostAndExpenseOperating_b0184ecc-12ea-c485-85c0-5fa141798e88" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_SellingGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_SellingGeneralAndAdministrativeExpense_29ad42f4-24c5-90ea-4492-fdb757d66249" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:to="loc_us-gaap_SellingGeneralAndAdministrativeExpense_29ad42f4-24c5-90ea-4492-fdb757d66249" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_RestructuringCharges" xlink:label="loc_us-gaap_RestructuringCharges_78594f6e-0c1a-d6f6-6a22-c95b7bf56846" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:to="loc_us-gaap_RestructuringCharges_78594f6e-0c1a-d6f6-6a22-c95b7bf56846" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_AssetImpairmentCharges" xlink:label="loc_us-gaap_AssetImpairmentCharges_922befcd-b5b1-7112-2dca-80fbde69a2fe" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:to="loc_us-gaap_AssetImpairmentCharges_922befcd-b5b1-7112-2dca-80fbde69a2fe" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaap_InterestExpense_7c9599ab-2a77-022c-c720-63fecff6a62c" xlink:type="locator" />
    <link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_CostsAndExpenses_0d9ff7d0-e871-5bdf-adbd-21d7dbf57556" xlink:to="loc_us-gaap_InterestExpense_7c9599ab-2a77-022c-c720-63fecff6a62c" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaap_IncomeTaxExpenseBenefit_78b7d85e-8366-fe6d-cb1f-faac5a041b79" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest_33076493-4882-6413-5de3-7bb85b9df3b7" xlink:to="loc_us-gaap_IncomeTaxExpenseBenefit_78b7d85e-8366-fe6d-cb1f-faac5a041b79" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_ProfitLoss_adacf05e-7e15-bd60-3e53-87432885dc29" xlink:to="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_baabbf0a-644b-708a-c310-1211f9af2775" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_NetIncomeLoss_641b1cab-a2b3-2e0e-8389-1455ff3f8581" xlink:to="loc_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_baabbf0a-644b-708a-c310-1211f9af2775" xlink:type="arc" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/CondensedStatementOfOperationsByReportingSegmentDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/Debt" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/DebtDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/DebtTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/DescriptionOfBusiness" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/Details" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/DiscontinuedOperationsAssetsAndLiabilitiesHeldForSaleDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/DiscontinuedOperationsIncomeFromDiscontinuedOperationsDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity" xlink:label="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_b9914cca-4860-d701-8b49-ae2910ad372f" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax" xlink:label="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_b9914cca-4860-d701-8b49-ae2910ad372f" xlink:to="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax" xlink:label="loc_us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_32c54ca2-f88f-2005-cf94-b5bd005ce559" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:to="loc_us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_32c54ca2-f88f-2005-cf94-b5bd005ce559" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_baf1e750-e749-4289-93f6-efc39cd01e57" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_32c54ca2-f88f-2005-cf94-b5bd005ce559" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_baf1e750-e749-4289-93f6-efc39cd01e57" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Disposalgroupincludingdiscontinuedoperationnetsales" xlink:label="loc_iep_Disposalgroupincludingdiscontinuedoperationnetsales_3F7831C95EBAC0C657899404F07ADD93" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_baf1e750-e749-4289-93f6-efc39cd01e57" xlink:to="loc_iep_Disposalgroupincludingdiscontinuedoperationnetsales_3F7831C95EBAC0C657899404F07ADD93" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Disposalgroupincludingdiscontinuedoperationotherrevenuesfromoperations" xlink:label="loc_iep_Disposalgroupincludingdiscontinuedoperationotherrevenuesfromoperations_C14D7844879190F76FC994046ABAE883" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_baf1e750-e749-4289-93f6-efc39cd01e57" xlink:to="loc_iep_Disposalgroupincludingdiscontinuedoperationotherrevenuesfromoperations_C14D7844879190F76FC994046ABAE883" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestIncome" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestIncome_ab2320c8-a8b7-92ea-e650-fae01dd64230" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_baf1e750-e749-4289-93f6-efc39cd01e57" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestIncome_ab2320c8-a8b7-92ea-e650-fae01dd64230" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Disposalgroupincludingdiscontinuedoperationgainlossondispositionofassets" xlink:label="loc_iep_Disposalgroupincludingdiscontinuedoperationgainlossondispositionofassets_7456D117A4A71D812AD79402E13C81B9" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_baf1e750-e749-4289-93f6-efc39cd01e57" xlink:to="loc_iep_Disposalgroupincludingdiscontinuedoperationgainlossondispositionofassets_7456D117A4A71D812AD79402E13C81B9" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_DisposalGroupIncludingDiscontinuedOperationOtherIncomeLoss" xlink:label="loc_iep_DisposalGroupIncludingDiscontinuedOperationOtherIncomeLoss_38ABEA328A55CD7B0E8BFB2973F9FA8E" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationRevenue_baf1e750-e749-4289-93f6-efc39cd01e57" xlink:to="loc_iep_DisposalGroupIncludingDiscontinuedOperationOtherIncomeLoss_38ABEA328A55CD7B0E8BFB2973F9FA8E" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses" xlink:label="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_DiscontinuedOperationIncomeLossFromDiscontinuedOperationBeforeIncomeTax_32c54ca2-f88f-2005-cf94-b5bd005ce559" xlink:to="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_6ed3198a-b6ad-452b-3292-82b8bec39b76" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationCostsOfGoodsSold_6ed3198a-b6ad-452b-3292-82b8bec39b76" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Disposalgroupincludingdiscontinuedoperationsotherexpensesfromoperations" xlink:label="loc_iep_Disposalgroupincludingdiscontinuedoperationsotherexpensesfromoperations_B53CE938078AA59A106390591D51CB55" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:to="loc_iep_Disposalgroupincludingdiscontinuedoperationsotherexpensesfromoperations_B53CE938078AA59A106390591D51CB55" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_c10bbf63-5a9f-384f-4caa-d5545860682e" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationGeneralAndAdministrativeExpense_c10bbf63-5a9f-384f-4caa-d5545860682e" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Disposalgroupincludingdiscontinuedoperationrestructuringnet" xlink:label="loc_iep_Disposalgroupincludingdiscontinuedoperationrestructuringnet_BD58DA6674B6D1460B019405AD6BD76B" xlink:type="locator" />
    <link:calculationArc order="4" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:to="loc_iep_Disposalgroupincludingdiscontinuedoperationrestructuringnet_BD58DA6674B6D1460B019405AD6BD76B" xlink:type="arc" />
    <link:loc xlink:href="iep-20180630.xsd#iep_Disposalgroupincludingdiscontinuedoperationimpairment" xlink:label="loc_iep_Disposalgroupincludingdiscontinuedoperationimpairment_C18DE5E09B311164184294075F5225A7" xlink:type="locator" />
    <link:calculationArc order="5" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:to="loc_iep_Disposalgroupincludingdiscontinuedoperationimpairment_C18DE5E09B311164184294075F5225A7" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestExpense" xlink:label="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestExpense_9f5a9fa0-5b60-5f6f-e91f-7eb4f0f17498" xlink:type="locator" />
    <link:calculationArc order="6" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_iep_Disposalgroupincludingdiscontinuedoperationcostsandexpenses_E147CBF03EE4056629E1940831694824" xlink:to="loc_us-gaap_DisposalGroupIncludingDiscontinuedOperationInterestExpense_9f5a9fa0-5b60-5f6f-e91f-7eb4f0f17498" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation" xlink:label="loc_us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation_64dfb8a3-e793-00fc-3cb3-ad8751b1d684" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax_3499d6fa-02b9-de09-04ba-5055e28f27a0" xlink:to="loc_us-gaap_DiscontinuedOperationTaxEffectOfDiscontinuedOperation_64dfb8a3-e793-00fc-3cb3-ad8751b1d684" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest_19b0300c-5ef7-9579-41fb-29a12360b0e1" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToReportingEntity_b9914cca-4860-d701-8b49-ae2910ad372f" xlink:to="loc_us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTaxAttributableToNoncontrollingInterest_19b0300c-5ef7-9579-41fb-29a12360b0e1" xlink:type="arc" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/DiscontinuedOperationsNotes" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/DiscontinuedOperationsTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/DocumentAndEntityInformationDocument" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FairValueMeasurements" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsChangesInFairValueLevel3Details" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsFairValueMeasurementDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsNarrativeDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsPolicies" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FairValueMeasurementsTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FinancialInstruments" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FinancialInstrumentsDerivativeActivitiesTableDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FinancialInstrumentsDerivativesNotDesignatedAsHedgingFairValueTableDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FinancialInstrumentsGainLossRecognizedOnDerivativesNotDesignatedAsHedgingTableDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FinancialInstrumentsNarrativeDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FinancialInstrumentsNonDerivativeFinancialInstrumentsDesignatedAsHedgingDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/FinancialInstrumentsTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNet" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetDefiniteLivedAndIndefiniteLivedIntangibleAssetsTableDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsNet_49187b45-82fd-7060-b114-79ff249a4331" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsGross" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsGross_5d62e128-f1a1-954f-82e2-1936cb67d793" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_49187b45-82fd-7060-b114-79ff249a4331" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsGross_5d62e128-f1a1-954f-82e2-1936cb67d793" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization" xlink:label="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_c3ed8a56-abe0-6418-c541-e6b647d6318a" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_FiniteLivedIntangibleAssetsNet_49187b45-82fd-7060-b114-79ff249a4331" xlink:to="loc_us-gaap_FiniteLivedIntangibleAssetsAccumulatedAmortization_c3ed8a56-abe0-6418-c541-e6b647d6318a" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_IntangibleAssetsNetExcludingGoodwill" xlink:label="loc_us-gaap_IntangibleAssetsNetExcludingGoodwill_1fe06082-076b-052d-6e2e-930afe9d6b2d" xlink:type="locator" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetGoodwillTableDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaap_Goodwill_93a64cae-271a-5e6b-8c83-5adf9f941142" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GoodwillGross" xlink:label="loc_us-gaap_GoodwillGross_f8468382-b91b-4f7a-57af-96a105896e89" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Goodwill_93a64cae-271a-5e6b-8c83-5adf9f941142" xlink:to="loc_us-gaap_GoodwillGross_f8468382-b91b-4f7a-57af-96a105896e89" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_e0e68795-51b1-5a3b-8be1-d04779347384" xlink:type="locator" />
    <link:calculationArc order="2" weight="-1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_Goodwill_93a64cae-271a-5e6b-8c83-5adf9f941142" xlink:to="loc_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_e0e68795-51b1-5a3b-8be1-d04779347384" xlink:type="arc" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetNarrativeDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/GoodwillAndIntangibleAssetsNetTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/IncomeTaxes" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/IncomeTaxesIncomeTaxesDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/InventoriesNetDetails" xlink:type="extended">
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaap_InventoryNet_7eab44cf-1ea1-ca2a-420f-21f7b5343fc3" xlink:type="locator" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryRawMaterialsNetOfReserves" xlink:label="loc_us-gaap_InventoryRawMaterialsNetOfReserves_d8866e11-7330-6a9a-9ba0-56d88707d8ec" xlink:type="locator" />
    <link:calculationArc order="1" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_7eab44cf-1ea1-ca2a-420f-21f7b5343fc3" xlink:to="loc_us-gaap_InventoryRawMaterialsNetOfReserves_d8866e11-7330-6a9a-9ba0-56d88707d8ec" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryWorkInProcessNetOfReserves" xlink:label="loc_us-gaap_InventoryWorkInProcessNetOfReserves_a3451b87-a72a-9fff-128b-969b95aecb3a" xlink:type="locator" />
    <link:calculationArc order="2" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_7eab44cf-1ea1-ca2a-420f-21f7b5343fc3" xlink:to="loc_us-gaap_InventoryWorkInProcessNetOfReserves_a3451b87-a72a-9fff-128b-969b95aecb3a" xlink:type="arc" />
    <link:loc xlink:href="http://xbrl.fasb.org/us-gaap/2017/elts/us-gaap-2017-01-31.xsd#us-gaap_InventoryFinishedGoodsNetOfReserves" xlink:label="loc_us-gaap_InventoryFinishedGoodsNetOfReserves_b077ba6e-d590-fd28-6cc4-ab52e924ed70" xlink:type="locator" />
    <link:calculationArc order="3" weight="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaap_InventoryNet_7eab44cf-1ea1-ca2a-420f-21f7b5343fc3" xlink:to="loc_us-gaap_InventoryFinishedGoodsNetOfReserves_b077ba6e-d590-fd28-6cc4-ab52e924ed70" xlink:type="arc" />
  </link:calculationLink>
  <link:calculationLink xlink:role="http://www.ielp.com/role/InventoriesNetNotes" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/InventoriesNetTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMatters" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMattersInvestmentSegmentDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMattersOtherSegmentsDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/InvestmentsAndRelatedMattersTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/NetIncomePerLpUnit" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/NetIncomePerLpUnitDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/NetIncomePerLpUnitTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/OtherIncomeLossNet" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/OtherIncomeLossNetDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/OtherIncomeLossNetTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/RelatedPartyTransactions" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/RelatedPartyTransactionsDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SegmentReporting" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SegmentReportingDisaggregationOfRevenueDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SegmentReportingPolicies" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SegmentReportingTables" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SubsequentEvents" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SubsequentEventsDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SupplementalCashFlowInformationDetails" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SupplementalCashFlowInformationNotes" xlink:type="extended" />
  <link:calculationLink xlink:role="http://www.ielp.com/role/SupplementalCashFlowInformationTables" xlink:type="extended" />
</link:linkbase>
