Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax Disclosure [Abstract]

difference in book basis and tax basis of net assets not subject to income taxes [Table Text Block]

	Icahn Enterprises						Icahn Enterprises Holdings
	December 31,						December 31,
	2018			2017			2018			2017
	(in millions)						(in millions)
Book basis of net assets	$	6,529		$	5,106		$	6,557		$	5,133
Book/tax basis difference	(1,940		)	(450		)	(1,940		)	(450		)
Tax basis of net assets	$	4,589		$	4,656		$	4,617		$	4,683

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

	Year Ended December 31,
	2018			2017		2016
	(in millions)
Domestic	$	290		$	1,798	$	(2,370	)
International	(12		)	30		(3		)
	$	278		$	1,828	$	(2,373	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	Year Ended December 31,
	2018			2017			2016
	(in millions)
Current:
Domestic	$	(11	)	$	(15	)	$	(28	)
International	(4		)	(13		)	(18		)
Total current	(15		)	(28		)	(46		)
Deferred:
Domestic	20			544			131
International	(1		)	13			3
Total deferred	19			557			134
	$	4		$	529		$	88

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	Year Ended December 31,
	2018			2017			2016
	(in millions)
Income tax benefit (expense) at U.S. statutory rate	$	(58	)	$	(640	)	$	831
Tax effect from:
Valuation allowance	(4		)	529			(46		)
Non-controlling interest	26			(6		)	(6		)
Goodwill impairment	(18		)	—			(226		)
Stock dispositions	69			—			—
Income not subject to taxation	14			220			(440		)
Enactment of U.S. tax legislation, net of valuation allowance	—			392			—
Other	(25		)	34			(25		)
Income tax benefit (expense)	$	4		$	529		$	88

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	December 31,
	2018			2017
	(in millions)
Deferred tax assets:
Property, plant and equipment	$	17		$	61
Net operating loss	791			711
Tax credits	46			71
Capital loss	50			—
Post-retirement benefits, including pensions	—			162
Other	82			248
Total deferred tax assets	986			1,253
Less: Valuation allowance	(518		)	(483		)
Net deferred tax assets	$	468		$	770
Deferred tax liabilities:
Property, plant and equipment	$	(129	)	$	(235	)
Intangible assets	(33		)	(115		)
Investment in partnerships	(681		)	(774		)
Investment in U.S. subsidiaries	(184		)	(184		)
Other	(80		)	(119		)
Total deferred tax liabilities	(1,107		)	(1,427		)
	$	(639	)	$	(657	)

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward [Table Text Block]

	Year Ended December 31,
	2018			2017			2016
	(in millions)
Balance at January 1	$	34		$	52		$	56
Addition based on tax positions related to the current year	—			—			2
Increase for tax positions of prior years	6			—			—
Decrease for tax positions of prior years	—			(3		)	(1		)
Decrease for statute of limitation expiration	(6		)	(15		)	(5		)
Balance at December 31	$	34		$	34		$	52