(12) Related Party Transactions

Icahn Enterprises

The following is a summary of dividends paid to the Company's stockholders, including IEP, for the respective quarters to which the distributions relate:



	December 31, 2017		March 31, 2018		Total Dividends Paid in 2018
	(in millions, except per unit data)
Amount paid to IEP	$	36	$	36	$	72
Amount paid to public stockholders	7		8		15
Total amount paid	$	43	$	44	$	87

Per common share	$	0.50	$	0.50	$	1.00
Shares outstanding	86.8		86.8

There have been no new related party agreements entered into during 2018 or changes to existing related party agreements disclosed in the 2017 Form 10-K. Activity associated with the Company's related party arrangements for the three and six month periods ending June 30, 2018 and 2017 is summarized below:



Expenses from related parties
	Three Months Ended June 30,				Six Months Ended June 30,
	2018		2017		2018		2017
	(in millions)
Payments made
Tax Allocation Agreement:
American Entertainment Properties Corporation	$	8	$	10	$	8	$	10



Amounts due to/from related parties
	June 30, 2018			December 31, 2017
	(in millions)
Accounts Receivable (Payable)
Tax Allocation Agreement:
American Entertainment Properties Corporation ("AEPC")	$	(16	)	$	5

Tax Allocation Agreement

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.