Income Taxes	6 Months Ended
Jun. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes. For the three months ended June 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $113 million on pre-tax income of $654 million compared to an income tax expense of $82 million on pre-tax income of $1,205 million for the three months ended June 30, 2014. Our effective income tax rate was 17.3% and 6.8% for the three months ended June 30, 2015 and 2014, respectively. For each of the three months ended June 30, 2015 and 2014, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners. For the six months ended June 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $162 million on pre-tax income of $1,125 million compared to an income tax expense of $185 million on pre-tax income of $1,385 million for the six months ended June 30, 2014. Our effective income tax rate was 14.4% and 13.4% for the six months ended June 30, 2015 and 2014, respectively. For each of the six months ended June 30, 2015 and 2014, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners.

Income Taxes

6 Months Ended

Jun. 30, 2015

Income Taxes.

For the three months ended June 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $113 million on pre-tax income of $654 million compared to an income tax expense of $82 million on pre-tax income of $1,205 million for the three months ended June 30, 2014. Our effective income tax rate was 17.3% and 6.8% for the three months ended June 30, 2015 and 2014, respectively.

For each of the three months ended June 30, 2015 and 2014, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners.

For the six months ended June 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $162 million on pre-tax income of $1,125 million compared to an income tax expense of $185 million on pre-tax income of $1,385 million for the six months ended June 30, 2014. Our effective income tax rate was 14.4% and 13.4% for the six months ended June 30, 2015 and 2014, respectively.

For each of the six months ended June 30, 2015 and 2014, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners.