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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
difference in book basis and tax basis of net assets not subject to income taxes [Table Text Block] |
| Icahn Enterprises |  | Icahn Enterprises Holdings
| December 31, |  | December 31,
| 2018 |  | 2017 |  | 2018 |  | 2017
| (in millions) |  | (in millions)
Book basis of net assets | $ | 6,529 |  |  | $ | 5,106 |  |  | $ | 6,557 |  |  | $ | 5,133 |
Book/tax basis difference | (1,940 | ) |  | (450 | ) |  | (1,940 | ) |  | (450 | )
Tax basis of net assets | $ | 4,589 |  |  | $ | 4,656 |  |  | $ | 4,617 |  |  | $ | 4,683 |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
| (in millions)
Domestic | $ | 290 |  |  | $ | 1,798 |  |  | $ | (2,370 | )
International | (12 | ) |  | 30 |  |  | (3 | )
| $ | 278 |  |  | $ | 1,828 |  |  | $ | (2,373 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
| (in millions)
Current: |  |  |  |  |  |  |  |
Domestic | $ | (11 | ) |  | $ | (15 | ) |  | $ | (28 | )
International | (4 | ) |  | (13 | ) |  | (18 | )
Total current | (15 | ) |  | (28 | ) |  | (46 | )
Deferred: |  |  |  |  |  |  |  |
Domestic | 20 |  |  | 544 |  |  | 131 |
International | (1 | ) |  | 13 |  |  | 3 |
Total deferred | 19 |  |  | 557 |  |  | 134 |
| $ | 4 |  |  | $ | 529 |  |  | $ | 88 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
| (in millions)
Income tax benefit (expense) at U.S. statutory rate | $ | (58 | ) |  | $ | (640 | ) |  | $ | 831 |
Tax effect from: |  |  |  |  |
Valuation allowance | (4 | ) |  | 529 |  |  | (46 | )
Non-controlling interest | 26 |  |  | (6 | ) |  | (6 | )
Goodwill impairment | (18 | ) |  | — |  |  | (226 | )
Stock dispositions | 69 |  |  | — |  |  | — |
Income not subject to taxation | 14 |  |  | 220 |  |  | (440 | )
Enactment of U.S. tax legislation, net of valuation allowance | — |  |  | 392 |  |  | — |
Other | (25 | ) |  | 34 |  |  | (25 | )
Income tax benefit (expense) | $ | 4 |  |  | $ | 529 |  |  | $ | 88 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| December 31,
| 2018 |  | 2017
| (in millions)
Deferred tax assets: |  |  |
Property, plant and equipment | $ | 17 |  |  | $ | 61 |
Net operating loss | 791 |  |  | 711 |
Tax credits | 46 |  |  | 71 |
Capital loss | 50 |  |  | — |
Post-retirement benefits, including pensions | — |  |  | 162 |
Other | 82 |  |  | 248 |
Total deferred tax assets | 986 |  |  | 1,253 |
Less: Valuation allowance | (518 | ) |  | (483 | )
Net deferred tax assets | $ | 468 |  |  | $ | 770 |
Deferred tax liabilities: |  |  |  |  |
Property, plant and equipment | $ | (129 | ) |  | $ | (235 | )
Intangible assets | (33 | ) |  | (115 | )
Investment in partnerships | (681 | ) |  | (774 | )
Investment in U.S. subsidiaries | (184 | ) |  | (184 | )
Other | (80 | ) |  | (119 | )
Total deferred tax liabilities | (1,107 | ) |  | (1,427 | )
| $ | (639 | ) |  | $ | (657 | )
Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward [Table Text Block] |
| Year Ended December 31,
| 2018 |  | 2017 |  | 2016
| (in millions)
Balance at January 1 | $ | 34 |  |  | $ | 52 |  |  | $ | 56 |
Addition based on tax positions related to the current year | — |  |  | — |  |  | 2 |
Increase for tax positions of prior years | 6 |  |  | — |  |  | — |
Decrease for tax positions of prior years | — |  |  | (3 | ) |  | (1 | )
Decrease for statute of limitation expiration | (6 | ) |  | (15 | ) |  | (5 | )
Balance at December 31 | $ | 34 |  |  | $ | 34 |  |  | $ | 52 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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