Income Taxes	6 Months Ended
Jun. 30, 2014
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes. For the three months ended June 30, 2014, both Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $82 million on pre-tax income of $1,205 million compared to an income tax expense of $97 million on pre-tax income of $190 million for the three months ended June 30, 2013. Our effective income tax rate was 6.8% and 51.1% for the three months ended June 30, 2014 and 2013, respectively. For the three months ended June 30, 2014, the difference between the effective tax rate and statutory federal rate of 35% is primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners. For the three months ended June 30, 2013, the difference between the effective tax rate and the statutory federal rate of 35% is 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, 2014, both Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $185 million on pre-tax income of $1,385 million compared to an income tax expense of $217 million on pre-tax income of $1,020 million for the six months ended June 30, 2013. Our effective income tax rate was 13.4% and 21.3% for the six months ended June 30, 2014 and 2013, respectively. For the six months ended June 30, 2014, the difference between the effective tax rate and statutory federal rate of 35% is 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, 2013, the difference between the effective tax rate and the statutory federal rate of 35% is 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, 2014

Income Taxes.

For the three months ended June 30, 2014, both Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $82 million on pre-tax income of $1,205 million compared to an income tax expense of $97 million on pre-tax income of $190 million for the three months ended June 30, 2013. Our effective income tax rate was 6.8% and 51.1% for the three months ended June 30, 2014 and 2013, respectively.

For the three months ended June 30, 2014, the difference between the effective tax rate and statutory federal rate of 35% is primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners. For the three months ended June 30, 2013, the difference between the effective tax rate and the statutory federal rate of 35% is 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, 2014, both Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $185 million on pre-tax income of $1,385 million compared to an income tax expense of $217 million on pre-tax income of $1,020 million for the six months ended June 30, 2013. Our effective income tax rate was 13.4% and 21.3% for the six months ended June 30, 2014 and 2013, respectively.

For the six months ended June 30, 2014, the difference between the effective tax rate and statutory federal rate of 35% is 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, 2013, the difference between the effective tax rate and the statutory federal rate of 35% is primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners.