<SEC-DOCUMENT>0001140361-14-046472.txt : 20141224
<SEC-HEADER>0001140361-14-046472.hdr.sgml : 20141224
<ACCEPTANCE-DATETIME>20141224194342
ACCESSION NUMBER:		0001140361-14-046472
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20130415
FILED AS OF DATE:		20141224
DATE AS OF CHANGE:		20141224

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
		CENTRAL INDEX KEY:			0000813762
		STANDARD INDUSTRIAL CLASSIFICATION:	PETROLEUM REFINING [2911]
		IRS NUMBER:				133398766
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		767 FIFTH AVENUE
		STREET 2:		SUITE 4600
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE PARTNERS L P
		DATE OF NAME CHANGE:	19920703

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ICAHN CARL C
		CENTRAL INDEX KEY:			0000921669
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09516
		FILM NUMBER:		141310509

	BUSINESS ADDRESS:	
		STREET 1:		C/O ICAHN ASSOCIATES HOLDING LLC
		STREET 2:		767 FIFTH AVE., SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153
		BUSINESS PHONE:		212-702-4300

	MAIL ADDRESS:	
		STREET 1:		C/O ICAHN ASSOCIATES HOLDING LLC
		STREET 2:		767 FIFTH AVE., SUITE 4700
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10153

	FORMER NAME:	
		FORMER CONFORMED NAME:	ICAHN CARL C ET AL
		DATE OF NAME CHANGE:	19950612
</SEC-HEADER>
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    <footnotes>
        <footnote id="F1">Depository Units representing limited partner interests in Icahn Enterprises L.P. (the &quot;Issuer&quot;).</footnote>
        <footnote id="F2">Comprised of Depositary Units held indirectly through Barberry Corp., CCI Offshore LLC, CCI Onshore LLC, Gascon Partners, High Coast Limited Partnership, Highcrest Investors Corp., Tramore LLC, Modal LLC and Thornwood Associates Limited Partnership.</footnote>
        <footnote id="F3">Represents the date on which dividend amounts are determined based on the election of each holder and the volume weighted average trading price of units on NASDAQ during ten consecutive trading days following the election date.</footnote>
        <footnote id="F4">Represents the amount foregone in exchange for each Depository Unit received as a dividend.</footnote>
        <footnote id="F5">The reporting person received 1,449,573 Depositary Units as payment-in-kind dividend on 97,764,251 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F6">The reporting person received 1,222,582 Depositary Units as payment-in-kind dividend on 99,213,824 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F7">The reporting person received 1,436,503 Depositary Units as payment-in-kind dividend on 100,436,406 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F8">The reporting person received 984,742 Depositary Units as payment-in-kind dividend on 101,872,909 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F9">The reporting person received 1,519,256 Depositary Units as payment-in-kind dividend on 102,857,651 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F10">The reporting person received 1,465,535 Depositary Units as payment-in-kind dividend on 104,376,907 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F11">The reporting person received 1,370,212 Depositary Units as payment-in-kind dividend on 105,842,442 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F12">The reporting person received 1,598,191 Depositary Units as payment-in-kind dividend on 107,212,654 Depositary Units owned on the dividend record date.</footnote>
        <footnote id="F13">Barberry Corp. (&quot;Barberry&quot;) beneficially owns 3,633,958 Depository Units. Carl C. Icahn beneficially owns 100% of Barberry. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Barberry) may be deemed to indirectly beneficially own the Depository Units which Barberry owns. Mr. Icahn disclaims beneficial ownership of such Depository Units except to the extent of his pecuniary interest therein.</footnote>
        <footnote id="F14">CCI Offshore LLC (&quot;CCI Offshore&quot;) beneficially owns 2,307,044 Depository Units. Barberry is the sole member of CCI Offshore. Carl C. Icahn beneficially owns 100% of Barberry. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Barberry (by virtue of their relationships to CCI Offshore) may be deemed to indirectly beneficially own the Depository Units which CCI Offshore owns. Each of Mr. Icahn and Barberry disclaims beneficial ownership of such Depository Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F15">CCI Onshore LLC (&quot;CCI Onshore&quot;) beneficially owns 18,274,289 Depository Units. High Coast Limited Partnership (&quot;High Coast&quot;) is the sole member of CCI Onshore. Little Meadow Corp. (&quot;Little Meadow&quot;) is the general partner of High Coast. Carl C. Icahn beneficially owns 100% of Little Meadow. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn, Little Meadow and High Coast (by virtue of their relationships to CCI Onshore) may be deemed to indirectly beneficially own the Depository Units which CCI Onshore owns. Each of Mr. Icahn, Little Meadow and High Coast disclaims beneficial ownership of such Depository Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F16">Gascon Partners (&quot;Gascon&quot;) beneficially owns 16,075,148 Depository Units. Little Meadow is the managing general partner of Gascon. Carl C. Icahn beneficially owns 100% of Little Meadow. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Little Meadow (by virtue of their relationships to Gascon) may be deemed to indirectly beneficially own the Depository Units which Gascon owns. Each of Mr. Icahn and Little Meadow disclaims beneficial ownership of such Depository Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F17">High Coast Limited Partnership (&quot;High Coast&quot;) beneficially owns 41,909,667 Depository Units. Little Meadow is the general partner of High Coast. Carl C. Icahn beneficially owns 100% of Little Meadow. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Little Meadow (by virtue of their relationships to High Coast) may be deemed to indirectly beneficially own the Depository Units which High Coast owns. Each of Mr. Icahn and Little Meadow disclaims beneficial ownership of such Depository Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F18">Highcrest Investors Corp. (&quot;Highcrest&quot;) beneficially owns 12,485,714 Depository Units. Starfire Holding Corporation (&quot;Starfire&quot;) beneficially owns 99.5% of Highcrest. Carl C. Icahn beneficially owns 100% of Starfire. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Starfire (by virtue of their relationships to Highcrest) may be deemed to indirectly beneficially own the Depository Units which Highcrest owns. Each of Mr. Icahn and Starfire disclaims beneficial ownership of such Depository Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F19">Tramore LLC (&quot;Tramore&quot;) beneficially owns 8,172,944 Depository Units. Carl C. Icahn beneficially owns 100% of Tramore. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Tramore) may be deemed to indirectly beneficially own the Depository Units which Tramore owns. Mr. Icahn disclaims beneficial ownership of such Depository Units except to the extent of his pecuniary interest therein.</footnote>
        <footnote id="F20">Modal LLC (&quot;Modal&quot;) beneficially owns 720,495 Depository Units. Carl C. Icahn beneficially owns 100% of Modal. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Modal) may be deemed to indirectly beneficially own the Depository Units which Modal owns. Mr. Icahn disclaims beneficial ownership of such Depository Units except to the extent of his pecuniary interest therein.</footnote>
        <footnote id="F21">Thornwood Associates Limited Partnership (&quot;Thornwood&quot;) beneficially owns 5,231,586 Depository Units. Barberry is the general partner of Thornwood. Carl C. Icahn beneficially owns 100% of Barberry. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, each of Mr. Icahn and Barberry (by virtue of their relationships to Thornwood) may be deemed to indirectly beneficially own the Depository Units which Thornwood owns. Each of Mr. Icahn and Barberry disclaims beneficial ownership of such Depository Units except to the extent of their pecuniary interest therein.</footnote>
        <footnote id="F22">Gail Golden, the spouse of Mr. Icahn, received 217 Depositary Units as payment-in-kind dividend on 15,900 Depositary Units owned on the dividend record date. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Gail Golden) may be deemed to indirectly beneficially own the Depository Units which Gail Golden owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units for all purposes.</footnote>
        <footnote id="F23">Gail Golden, the spouse of Mr. Icahn, received 249 Depositary Units as payment-in-kind dividend on 16,117 Depositary Units owned on the dividend record date. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Gail Golden) may be deemed to indirectly beneficially own the Depository Units which Gail Golden owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units for all purposes.</footnote>
        <footnote id="F24">Gail Golden, the spouse of Mr. Icahn, received 172 Depositary Units as payment-in-kind dividend on 16,366 Depositary Units owned on the dividend record date. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Gail Golden) may be deemed to indirectly beneficially own the Depository Units which Gail Golden owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units for all purposes.</footnote>
        <footnote id="F25">Gail Golden, the spouse of Mr. Icahn, received 260 Depositary Units as payment-in-kind dividend on 16,538 Depositary Units owned on the dividend record date. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Gail Golden) may be deemed to indirectly beneficially own the Depository Units which Gail Golden owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units for all purposes.</footnote>
        <footnote id="F26">Gail Golden, the spouse of Mr. Icahn, received 251 Depositary Units as payment-in-kind dividend on 16,798 Depositary Units owned on the dividend record date. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Gail Golden) may be deemed to indirectly beneficially own the Depository Units which Gail Golden owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units for all purposes.</footnote>
        <footnote id="F27">Gail Golden, the spouse of Mr. Icahn, received 235 Depositary Units as payment-in-kind dividend on 17,049 Depositary Units owned on the dividend record date. Pursuant to Rule 16a-1(a)(2) under the Exchange Act, Mr. Icahn (by virtue of his relationship to Gail Golden) may be deemed to indirectly beneficially own the Depository Units which Gail Golden owns. Mr. Icahn disclaims beneficial ownership of such Depositary Units for all purposes.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>CARL C. ICAHN</signatureName>
        <signatureDate>2014-12-24</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
