Income Taxes	3 Months Ended
Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	(8) Income Taxes CVR is a member of the consolidated federal tax group of American Entertainment Properties Corporation ("AEPC"), an affiliate of IEP, and is party to a tax allocation agreement with AEPC (the "Tax Allocation Agreement"). The Tax Allocation Agreement provides that AEPC will pay all consolidated federal income taxes on behalf of the consolidated tax group. CVR is required to make payments to AEPC in an amount equal to the tax liability, if any, that it would have paid if it were to file as a consolidated group separate and apart from AEPC. As of March 31, 2018, the Company's Condensed Consolidated Balance Sheet reflected a payable of $14.3 million for federal income taxes due to AEPC. During the three months ended March 31, 2018 and 2017, no payments were made to AEPC under the Tax Allocation Agreement. The Company recognizes liabilities, interest and penalties for potential tax issues based on its estimate of whether, and the extent to which, additional taxes may be due as determined under FASB ASC Topic 740 — Income Taxes. As of March 31, 2018, the Company had unrecognized tax benefits of approximately $28.7 million, of which $22.7 million, if recognized, would impact the Company’s effective tax rate. Approximately $25.8 million of unrecognized tax benefits were netted with deferred tax asset carryforwards. The remaining unrecognized tax benefits are included in other long-term liabilities in the Condensed Consolidated Balance Sheets. The Company has accrued interest of $1.1 million related to uncertain tax positions. The Company's accounting policy with respect to interest and penalties related to tax uncertainties is to classify these amounts as income taxes. The Company's effective tax rate for the three months ended March 31, 2018 and 2017 was 16.7% and 27.9%, respectively, as compared to the Company's combined federal and state expected statutory tax rate of 26.1% and 39.3% for each of the three months ended March 31, 2018 and 2017, respectively. The Company's effective tax rate for the three months ended March 31, 2018 and 2017 varies from the statutory rate primarily due to the reduction of income subject to tax associated with the noncontrolling ownership interests of CVR Refining's and CVR Partners' earnings (loss) and state income tax credits. The effective tax rate for the three months ended March 31, 2018 varies from the three months ended March 31, 2017 due to the reduction of the federal income tax rate from 35% to 21% as a result of the Tax Cuts and Jobs Act legislation that was signed into law in December 2017.

(8) Income Taxes

CVR is a member of the consolidated federal tax group of American Entertainment Properties Corporation ("AEPC"), an affiliate of IEP, and is party to a tax allocation agreement with AEPC (the "Tax Allocation Agreement"). The Tax Allocation Agreement provides that AEPC will pay all consolidated federal income taxes on behalf of the consolidated tax group. CVR is required to make payments to AEPC in an amount equal to the tax liability, if any, that it would have paid if it were to file as a consolidated group separate and apart from AEPC. As of March 31, 2018, the Company's Condensed Consolidated Balance Sheet reflected a payable of $14.3 million for federal income taxes due to AEPC. During the three months ended March 31, 2018 and 2017, no payments were made to AEPC under the Tax Allocation Agreement.

The Company recognizes liabilities, interest and penalties for potential tax issues based on its estimate of whether, and the extent to which, additional taxes may be due as determined under FASB ASC Topic 740 — Income Taxes. As of March 31, 2018, the Company had unrecognized tax benefits of approximately $28.7 million, of which $22.7 million, if recognized, would impact the Company’s effective tax rate. Approximately $25.8 million of unrecognized tax benefits were netted with deferred tax asset carryforwards. The remaining unrecognized tax benefits are included in other long-term liabilities in the Condensed Consolidated Balance Sheets. The Company has accrued interest of $1.1 million related to uncertain tax positions. The Company's accounting policy with respect to interest and penalties related to tax uncertainties is to classify these amounts as income taxes.

The Company's effective tax rate for the three months ended March 31, 2018 and 2017 was 16.7% and 27.9%, respectively, as compared to the Company's combined federal and state expected statutory tax rate of 26.1% and 39.3% for each of the three months ended March 31, 2018 and 2017, respectively. The Company's effective tax rate for the three months ended March 31, 2018 and 2017 varies from the statutory rate primarily due to the reduction of income subject to tax associated with the noncontrolling ownership interests of CVR Refining's and CVR Partners' earnings (loss) and state income tax credits. The effective tax rate for the three months ended March 31, 2018 varies from the three months ended March 31, 2017 due to the reduction of the federal income tax rate from 35% to 21% as a result of the Tax Cuts and Jobs Act legislation that was signed into law in December 2017.