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Subsequent Events	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Dividend On October 31, 2013, the board of directors of the Company declared a cash dividend for the third quarter of 2013 to the Company’s stockholders of $0.75 per share, or $65.1 million in aggregate. The dividend will be paid on November 18, 2013 to stockholders of record at the close of business on November 11, 2013. IEP will receive $53.4 million in respect of its 82% ownership interest in the Company’s shares. Nitrogen Fertilizer Partnership Distribution On October 31, 2013, the board of directors of the Nitrogen Fertilizer Partnership’s general partner declared a cash distribution for the third quarter of 2013 to the Nitrogen Fertilizer Partnership’s unitholders of $0.36 per common unit, or $26.3 million in aggregate. The cash distribution will be paid on November 18, 2013 to unitholders of record at the close of business on November 11, 2013. The Company will receive $14.0 million in respect of its Nitrogen Fertilizer Partnership common units. Refining Partnership Distribution On October 31, 2013, the board of directors of the Refining Partnership’s general partner declared a cash distribution for the third quarter of 2013 to the Refining Partnership’s unitholders of $0.30 per common unit, or $44.3 million in aggregate. The cash distribution will be paid on November 18, 2013 to unitholders of record at the close of business on November 11, 2013. The Company will receive $31.4 million in respect of its Refining Partnership common units.

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The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.

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