CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenues:
Net sales	$ 2,218	$ 1,860
Other revenues from operations	152	161
Net gain (loss) from investment activities	1,006	(2,128)
Interest and dividend income	26	64
Other (loss) income, net	(18)	(17)
Total Revenues	3,384	(60)
Expenses:
Cost of goods sold	2,139	1,810
Other expenses from operations	118	135
Selling, general and administrative	316	308
Restructuring, net	0	2
Interest expense	195	171
Total Expenses	2,768	2,426
Income (loss) before income tax (expense) benefit	616	(2,486)
Income tax (expense) benefit	(17)	180
Net income (loss)	599	(2,306)
Less: net income (loss) attributable to non-controlling interests	437	(922)
Net income (loss) attributable to Icahn Enterprises	162	(1,384)
Net income (loss) attributable to Icahn Enterprises allocated to:
Limited partners	159	(1,356)
General partner	3	(28)
Net income (loss) attributable to Icahn Enterprises	$ 162	$ (1,384)
Basic and diluted income (loss) per LP unit:
Basic income (loss) per LP unit	$ 0.66	$ (6.34)
Basic weighted average LP units outstanding	242	214
Diluted income (loss) per LP unit	$ 0.65	$ (6.34)
Diluted weighted average LP units outstanding	245	214
Cash distributions declared per LP unit	$ 2.00	$ 2.00
Icahn Enterprises Holdings
Revenues:
Net sales	$ 2,218	$ 1,860
Other revenues from operations	152	161
Net gain (loss) from investment activities	1,006	(2,128)
Interest and dividend income	26	64
Other (loss) income, net	(18)	(17)
Total Revenues	3,384	(60)
Expenses:
Cost of goods sold	2,139	1,810
Other expenses from operations	118	135
Selling, general and administrative	316	308
Restructuring, net	0	2
Interest expense	195	171
Total Expenses	2,768	2,426
Income (loss) before income tax (expense) benefit	616	(2,486)
Income tax (expense) benefit	(17)	180
Net income (loss)	599	(2,306)
Less: net income (loss) attributable to non-controlling interests	437	(922)
Net income (loss) attributable to Icahn Enterprises	162	(1,384)
Net income (loss) attributable to Icahn Enterprises allocated to:
Limited partners	160	(1,370)
General partner	2	(14)
Net income (loss) attributable to Icahn Enterprises	$ 162	$ (1,384)