Income Taxes	9 Months Ended
Sep. 30, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes. For the three months ended September 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $22 million on pre-tax loss of $918 million compared to an income tax benefit of $19 million on pre-tax loss of $646 million for the three months ended September 30, 2014. Our effective income tax rate was (2.4)% and 2.9% for the three months ended September 30, 2015 and 2014, respectively. For each of the three months ended September 30, 2015 and 2014, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership losses not subject to taxation, as such taxes are the responsibility of the partners. For the nine months ended September 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings (except as noted) recorded an income tax expense of $184 million on pre-tax income of $207 million (in the case of Icahn Enterprises Holdings, on pre-tax income of $208 million) compared to an income tax expense of $166 million on pre-tax income of $739 million (in the case of Icahn Enterprises Holdings, on pre-tax income of $740 million) for the nine months ended September 30, 2014. The effective income tax rate was 88.9% and 22.5% for Icahn Enterprises for the nine months ended September 30, 2015 and 2014, respectively, and 88.5% and 22.4% for Icahn Enterprises Holdings for the nine months ended September 30, 2015 and 2014, respectively). For the nine months ended September 30, 2015 the effective tax rate was higher than the statutory federal rate of 35%, primarily due to partnership losses not subject to taxation. For the nine months ended September 30, 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

9 Months Ended

Sep. 30, 2015

Income Taxes.

For the three months ended September 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $22 million on pre-tax loss of $918 million compared to an income tax benefit of $19 million on pre-tax loss of $646 million for the three months ended September 30, 2014. Our effective income tax rate was (2.4)% and 2.9% for the three months ended September 30, 2015 and 2014, respectively.

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

For the nine months ended September 30, 2015, each of Icahn Enterprises and Icahn Enterprises Holdings (except as noted) recorded an income tax expense of $184 million on pre-tax income of $207 million (in the case of Icahn Enterprises Holdings, on pre-tax income of $208 million) compared to an income tax expense of $166 million on pre-tax income of $739 million (in the case of Icahn Enterprises Holdings, on pre-tax income of $740 million) for the nine months ended September 30, 2014. The effective income tax rate was 88.9% and 22.5% for Icahn Enterprises for the nine months ended September 30, 2015 and 2014, respectively, and 88.5% and 22.4% for Icahn Enterprises Holdings for the nine months ended September 30, 2015 and 2014, respectively).

For the nine months ended September 30, 2015 the effective tax rate was higher than the statutory federal rate of 35%, primarily due to partnership losses not subject to taxation. For the nine months ended September 30, 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.