XML 98 R84.htm IDEA: XBRL DOCUMENT v3.8.0.1
Income Taxes Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Dec. 31, 2014
Income Tax Contingency [Line Items]        
Book basis of net assets $ 5,106 $ 2,154    
Book/tax basis difference (450) 1,888    
Tax basis of net assets 4,656 4,042    
Domestic income (loss) from continuing operations before taxes 1,933 (2,370) $ (1,870)  
Foreign income (loss) from continuing operations before taxes 220 186 (189)  
Income before income tax benefit (expense) 2,153 (2,184) (2,059)  
Current income tax (expense) benefit (73) (141) (72)  
Deferred income tax (expense) benefit 511 105 4  
Income tax benefit (expense) 438 (36) (68)  
Deferred tax assets, Property, pland and equipment 261 312    
Deferred tax asset, net operating loss 1,158 1,981    
deferred tax asset, Tax credits 141 139    
Deferred tax asset, Post-employment benefits, including pensions 263 334    
Deferred tax asset, Reoganization costs 3 7    
Deferred tax asset, Other 398 430    
Deferred tax assets, gross 2,224 3,203    
Deferred Tax Assets, Valuation Allowance 1,293 1,821    
Deferred Tax Assets, Net of Valuation Allowance 931 1,382    
Deferred tax liabilities, Property, plant and equipment (467) (592)    
Deferred tax liabilities, Intangible assets (157) (195)    
Deferred tax liability, Investment in partnerships (775) (1,495)    
Deferred tax liabilities, Investment in U.S. subsidiaries (184) (307)    
Deferred tax liabilities, Other (138) (101)    
Deferred Tax Liabilities, Gross (1,721) (2,690)    
Deferred tax liabilities, net of deferred tax assets 790 1,308    
Deferred tax asset 134 305    
Deferred tax liability 924 1,613    
Increase (decrease) in deferred tax asset valuation amount $ (528)      
U.S. Federal statutory corporate income tax rate 35.00%      
Provisional remeasurement of deferred tax assets and liabilities based on rates at which they are expected to reverse $ 496      
Provisional amount related to one-time transition tax on the mandatory deemed repatriation of foreign earnings 2      
Unrecognized tax benefits balance 129 101 94 $ 113
Unrecognized Tax Benefits that Would Impact Effective Tax Rate 29 68 76  
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued 6 15 19  
Income tax expense related to interest and penalties related to unrecognized tax benefits (9) (4) (11)  
ARI        
Income Tax Contingency [Line Items]        
Undistributed earnings of foreign subsidiaries 6 3    
Icahn Enterprises Holdings        
Income Tax Contingency [Line Items]        
Book basis of net assets 5,133 2,179    
Book/tax basis difference (450) 1,888    
Tax basis of net assets 4,683 4,067    
Income before income tax benefit (expense) 2,155 (2,183) (2,058)  
Income tax benefit (expense) 438 (36) (68)  
Deferred tax liability 924 1,613    
Federal-Mogul        
Income Tax Contingency [Line Items]        
Undistributed earnings of foreign subsidiaries 784      
Unrecognized Tax Benefits that Would Impact Effective Tax Rate 2      
Significant Change in Unrecognized Tax Benefits is Reasonably Possible, Amount of Unrecorded Benefit 5      
American Entertainment Properties Corp.        
Income Tax Contingency [Line Items]        
Deferred tax assets, Operating loss carryforwards, Subject to expiration 1,000      
Viskase        
Income Tax Contingency [Line Items]        
Undistributed earnings of foreign subsidiaries 46      
United Kingdom | American Entertainment Properties Corp.        
Income Tax Contingency [Line Items]        
Operating loss carryforwards 47      
Other Foreign countries | American Entertainment Properties Corp.        
Income Tax Contingency [Line Items]        
Operating loss carryforwards 287      
State and Local Jurisdiction | ARI        
Income Tax Contingency [Line Items]        
Operating loss carryforwards 31      
Kansas | CVR Energy        
Income Tax Contingency [Line Items]        
Tax credits 9      
United States | ARI        
Income Tax Contingency [Line Items]        
Operating loss carryforwards 54      
United States | American Entertainment Properties Corp.        
Income Tax Contingency [Line Items]        
Operating loss carryforwards 684      
United States | Viskase        
Income Tax Contingency [Line Items]        
Operating loss carryforwards 86      
Domestic tax authority        
Income Tax Contingency [Line Items]        
Current income tax (expense) benefit (21) (40) (17)  
Deferred income tax (expense) benefit 525 73 (15)  
Foreign tax authority        
Income Tax Contingency [Line Items]        
Current income tax (expense) benefit (52) (101) (55)  
Deferred income tax (expense) benefit (14) 32 19  
Oklahoma | CVR Energy        
Income Tax Contingency [Line Items]        
Tax credits 30      
Automotive Segment        
Income Tax Contingency [Line Items]        
Income before income tax benefit (expense) (48) 117 (302)  
Income tax benefit (expense) (674) 40 50  
Automotive Segment | Federal-Mogul        
Income Tax Contingency [Line Items]        
Increase (decrease) in deferred tax asset valuation amount (491)      
Gaming Segment        
Income Tax Contingency [Line Items]        
Income before income tax benefit (expense) 145 (71) 65  
Income tax benefit (expense) 93 24 27  
Increase (decrease) in deferred tax asset valuation amount (77)      
Mining Segment        
Income Tax Contingency [Line Items]        
Income before income tax benefit (expense) 13 (22) (194)  
Income tax benefit (expense) 3 $ 2 $ 1  
Increase (decrease) in deferred tax asset valuation amount (13)      
Automotive segment and Holding Company        
Income Tax Contingency [Line Items]        
Increase (decrease) in deferred tax asset valuation amount 53      
Minimum | Other Foreign countries | Viskase        
Income Tax Contingency [Line Items]        
Operating loss carryforwards $ 9      
Minimum | State and Local Jurisdiction | ARI        
Income Tax Contingency [Line Items]        
Operating Loss carryforward, year of expiration 2037      
Minimum | Kansas | CVR Energy        
Income Tax Contingency [Line Items]        
Operating Loss carryforward, year of expiration 2032      
Minimum | United States | American Entertainment Properties Corp.        
Income Tax Contingency [Line Items]        
Operating Loss carryforward, year of expiration 2027      
Minimum | United States | Viskase        
Income Tax Contingency [Line Items]        
Operating Loss carryforward, year of expiration 2024      
Maximum | Other Foreign countries | Viskase        
Income Tax Contingency [Line Items]        
Operating loss carryforwards $ 13      
Maximum | United States | American Entertainment Properties Corp.        
Income Tax Contingency [Line Items]        
Operating Loss carryforward, year of expiration 2037