    <SEC-DOCUMENT>0001104659-21-154279-index.html : 20211229
    <SEC-HEADER>0001104659-21-154279.hdr.sgml : 20211229
    <ACCEPTANCE-DATETIME>20211229160544
    ACCESSION NUMBER:		0001104659-21-154279
    CONFORMED SUBMISSION TYPE:	8-K
    PUBLIC DOCUMENT COUNT:		46
    CONFORMED PERIOD OF REPORT:	20211229
    ITEM INFORMATION:		Regulation FD Disclosure
    ITEM INFORMATION:		Financial Statements and Exhibits
    FILED AS OF DATE:		20211229
    DATE AS OF CHANGE:		20211229

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES L.P.
    		CENTRAL INDEX KEY:			0000813762
    		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
    		IRS NUMBER:				133398766
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		8-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	001-09516
    		FILM NUMBER:		211528903

    	BUSINESS ADDRESS:
    		STREET 1:		16690 COLLINS AVE,
    		STREET 2:		PH-1
    		CITY:			SUNNY ISLES BEACH
    		STATE:			FL
    		ZIP:			33160
    		BUSINESS PHONE:		(305) 422-4000

    	MAIL ADDRESS:
    		STREET 1:		16690 COLLINS AVE,
    		STREET 2:		PH-1
    		CITY:			SUNNY ISLES BEACH
    		STATE:			FL
    		ZIP:			33160

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

    FILER:

    	COMPANY DATA:
    		COMPANY CONFORMED NAME:			ICAHN ENTERPRISES HOLDINGS L.P.
    		CENTRAL INDEX KEY:			0001034563
    		STANDARD INDUSTRIAL CLASSIFICATION:	MOTOR VEHICLE PARTS & ACCESSORIES [3714]
    		IRS NUMBER:				133398767
    		STATE OF INCORPORATION:			DE
    		FISCAL YEAR END:			1231

    	FILING VALUES:
    		FORM TYPE:		8-K
    		SEC ACT:		1934 Act
    		SEC FILE NUMBER:	333-118021-01
    		FILM NUMBER:		211528904

    	BUSINESS ADDRESS:
    		STREET 1:		16690 COLLINS AVE,
    		STREET 2:		PH
    		CITY:			SUNNY ISLES
    		STATE:			FL
    		ZIP:			33160
    		BUSINESS PHONE:		(305) 422-4000

    	MAIL ADDRESS:
    		STREET 1:		16690 COLLINS AVE,
    		STREET 2:		PH
    		CITY:			SUNNY ISLES
    		STATE:			FL
    		ZIP:			33160

    	FORMER COMPANY:
    		FORMER CONFORMED NAME:	AMERICAN REAL ESTATE HOLDINGS L P
    		DATE OF NAME CHANGE:	19980311
    </SEC-HEADER>
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    <TYPE>EX-99.1
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    <FILENAME>tm2136519d1_ex99-1.htm
    <DESCRIPTION>EXHIBIT 99.1
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    <SEQUENCE>25
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    Document 26 - file: slide-20.jpg

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    Document 27 - file: slide-21.jpg

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    <SEQUENCE>28
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    Document 28 - file: slide-22.jpg

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    <SEQUENCE>32
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