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Income Taxes Accounting for Uncertainty in Income Taxes (Details) (USD $) In Millions, unless otherwise specified | 12 Months Ended |
--- | --- | ---
Dec. 31, 2014 | Dec. 31, 2013 | Dec. 31, 2012 | Dec. 31, 2011
Income Tax Contingency [Line Items] |  |  |  |
Unrecognized tax benefits balance | $ 113 us-gaap_UnrecognizedTaxBenefits | $ 132 us-gaap_UnrecognizedTaxBenefits | $ 113 us-gaap_UnrecognizedTaxBenefits | $ 388 us-gaap_UnrecognizedTaxBenefits
Addition based on tax positions related to the current year | 18 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions | 23 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions | 23 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositions |
Acquisition of CVR | 0 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromAcquisition | 0 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromAcquisition | 18 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromAcquisition |
Increase for tax positions of prior years | 10 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions | 6 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions | 15 us-gaap_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositions |
Decrease for tax positions of prior years | (14)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions | (9)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions | (15)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions |
Decrease for statute of limitation expiration | (3)us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations | (1)us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations | (14)us-gaap_UnrecognizedTaxBenefitsReductionsResultingFromLapseOfApplicableStatuteOfLimitations |
Settlements | (25)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities | 1 us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities | (301)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthorities |
Impact of currency translation and other | (5)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromForeignCurrencyTranslation | (1)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromForeignCurrencyTranslation | (1)us-gaap_UnrecognizedTaxBenefitsDecreasesResultingFromForeignCurrencyTranslation |
Unrecognized tax benefits that if recognized, would affect the effective tax rate | 76 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate | 54 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate | 71 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate |
Liabilities recognized for tax related net interest and penalties | 19 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued | 27 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued | 17 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestAccrued |
Income tax expense related to interest and penalties related to unrecognized tax benefits | (11)us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense | 8 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense | 3 us-gaap_UnrecognizedTaxBenefitsIncomeTaxPenaltiesAndInterestExpense |
Federal-Mogul [Member] |  |  |  |
Income Tax Contingency [Line Items] |  |  |  |
Unrecognized tax benefits that if recognized, would affect the effective tax rate | 2 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate / dei_LegalEntityAxis = iep_FederalMogulMember |  |  |
Possibility that unrecognized tax benefits may drecrease in the next year | $ 3 us-gaap_SignificantChangeInUnrecognizedTaxBenefitsIsReasonablyPossibleAmountOfUnrecordedBenefit / dei_LegalEntityAxis = iep_FederalMogulMember |  |  |

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- Definition The amount of the unrecognized tax benefit of a position taken for which it is reasonably possible that the total amount thereof will significantly increase or decrease within twelve months of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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- Definition Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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- Definition Amount of decrease in unrecognized tax benefits resulting from foreign currency translation. + References No definition available. + Details
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- Definition Amount of decrease in unrecognized tax benefits resulting from tax positions taken in prior period tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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- Definition Amount of decrease in unrecognized tax benefits resulting from settlements with taxing authorities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(3) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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- Definition Amount accrued for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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- Definition Amount of expense for interest on an underpayment of income taxes and penalties related to a tax position claimed or expected to be claimed in the tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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- Definition Amount of increase in unrecognized tax benefits resulting from acquisitions. + References No definition available. + Details
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- Definition Amount of increase in unrecognized tax benefits resulting from tax positions that have been or will be taken in current period tax return. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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- Definition Amount of decrease in unrecognized tax benefits resulting from lapses of applicable statutes of limitations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a)(4) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
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