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<!-- Created by Merrill Corporation -->
<!-- Generated by Fujitsu Interstage XWand B0189 -->
<!--Generated by IRIS XBRL Generation Engine-->
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  <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfRaceTrackRelocated" xlink:label="penn_NumberOfRaceTrackRelocated" xlink:title="NumberOfRaceTrackRelocated" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfRaceTrackRelocated" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfRaceTrackRelocated" xml:lang="en-US" id="label_penn_NumberOfRaceTrackRelocated">Number of Race Track Relocated</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfRaceTrackRelocated" xlink:to="label_penn_NumberOfRaceTrackRelocated" xlink:title="label: NumberOfRaceTrackRelocated to label_penn_NumberOfRaceTrackRelocated" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfRaceTrackRelocated_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfRaceTrackRelocated" xml:lang="en-US" id="label_penn_NumberOfRaceTrackRelocated_1">Number of racetracks relocated</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfRaceTrackRelocated" xlink:to="label_penn_NumberOfRaceTrackRelocated_1" xlink:title="label: NumberOfRaceTrackRelocated to label_penn_NumberOfRaceTrackRelocated" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfRaceTrackRelocated_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfRaceTrackRelocated" xml:lang="en-US" id="label_penn_NumberOfRaceTrackRelocated_2">Represents the number of racetracks relocated during the period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfRaceTrackRelocated" xlink:to="label_penn_NumberOfRaceTrackRelocated_2" xlink:title="label: NumberOfRaceTrackRelocated to label_penn_NumberOfRaceTrackRelocated" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xlink:label="penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xlink:title="UnrecognizedTaxBenefitsNetTaxExpenseBenefit" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit">Unrecognized Tax Benefits Net Tax Expense Benefit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xlink:title="label: UnrecognizedTaxBenefitsNetTaxExpenseBenefit to label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_1">Net tax expense in connection with uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_1" xlink:title="label: UnrecognizedTaxBenefitsNetTaxExpenseBenefit to label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_2">Represents net tax expense (benefit) in connection with uncertain tax positions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit_2" xlink:title="label: UnrecognizedTaxBenefitsNetTaxExpenseBenefit to label_penn_UnrecognizedTaxBenefitsNetTaxExpenseBenefit" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xlink:label="penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xlink:title="TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" />
    <link:label xlink:type="resource" xlink:label="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xml:lang="en-US" id="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice">Treasury Stock Acquired Per Share Adjustment for Impact of Spin Off Transaction in Average Price</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xlink:to="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xlink:title="label: TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice to label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xml:lang="en-US" id="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice_1">Adjustment for the impact of the spin-off transaction in average price of common stock repurchased (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xlink:to="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice_1" xlink:title="label: TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice to label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xml:lang="en-US" id="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice_2">Represents the adjustment for the impact of the spin-off transaction in per share average price of common stock repurchased by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" xlink:to="label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice_2" xlink:title="label: TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice to label_penn_TreasuryStockAcquiredPerShareAdjustmentForImpactOfSpinOffTransactionInAveragePrice" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_IncomeTaxesLineItems" xlink:label="penn_IncomeTaxesLineItems" xlink:title="IncomeTaxesLineItems" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxesLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_IncomeTaxesLineItems" xml:lang="en-US" id="label_penn_IncomeTaxesLineItems">Income Taxes [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncomeTaxesLineItems" xlink:to="label_penn_IncomeTaxesLineItems" xlink:title="label: IncomeTaxesLineItems to label_penn_IncomeTaxesLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxesLineItems_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_IncomeTaxesLineItems" xml:lang="en-US" id="label_penn_IncomeTaxesLineItems_1">Income Taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncomeTaxesLineItems" xlink:to="label_penn_IncomeTaxesLineItems_1" xlink:title="label: IncomeTaxesLineItems to label_penn_IncomeTaxesLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xlink:label="penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xlink:title="ChangesInEachClassOfOutstandingPreferredStockRollForward" />
    <link:label xlink:type="resource" xlink:label="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xml:lang="en-US" id="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward">Changes in Each Class of Outstanding Preferred Stock [Roll Forward]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xlink:to="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xlink:title="label: ChangesInEachClassOfOutstandingPreferredStockRollForward to label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xml:lang="en-US" id="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward_1">Changes in each class of the Company's Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" xlink:to="label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward_1" xlink:title="label: ChangesInEachClassOfOutstandingPreferredStockRollForward to label_penn_ChangesInEachClassOfOutstandingPreferredStockRollForward" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockImpactOfExchangeTransaction" xlink:label="penn_PreferredStockImpactOfExchangeTransaction" xlink:title="PreferredStockImpactOfExchangeTransaction" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockImpactOfExchangeTransaction" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockImpactOfExchangeTransaction" xml:lang="en-US" id="label_penn_PreferredStockImpactOfExchangeTransaction">Preferred Stock Impact of Exchange Transaction</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockImpactOfExchangeTransaction" xlink:to="label_penn_PreferredStockImpactOfExchangeTransaction" xlink:title="label: PreferredStockImpactOfExchangeTransaction to label_penn_PreferredStockImpactOfExchangeTransaction" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockImpactOfExchangeTransaction_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockImpactOfExchangeTransaction" xml:lang="en-US" id="label_penn_PreferredStockImpactOfExchangeTransaction_1">Impact of exchange transaction</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockImpactOfExchangeTransaction" xlink:to="label_penn_PreferredStockImpactOfExchangeTransaction_1" xlink:title="label: PreferredStockImpactOfExchangeTransaction to label_penn_PreferredStockImpactOfExchangeTransaction" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockImpactOfExchangeTransaction_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockImpactOfExchangeTransaction" xml:lang="en-US" id="label_penn_PreferredStockImpactOfExchangeTransaction_2">Represents the impact of exchange transaction on the outstanding preferred stock of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockImpactOfExchangeTransaction" xlink:to="label_penn_PreferredStockImpactOfExchangeTransaction_2" xlink:title="label: PreferredStockImpactOfExchangeTransaction to label_penn_PreferredStockImpactOfExchangeTransaction" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/stpr/2011/stpr-2011-01-31.xsd#stpr_A6" xlink:label="stpr_A6" xlink:title="A6" />
    <link:label xlink:type="resource" xlink:label="label_stpr_A6" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_stpr_A6" xml:lang="en-US" id="label_stpr_A6">ONTARIO</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="stpr_A6" xlink:to="label_stpr_A6" xlink:title="label: A6 to label_stpr_A6" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_stpr_A6_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_stpr_A6" xml:lang="en-US" id="label_stpr_A6_1">Ontario's Ministry of Revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="stpr_A6" xlink:to="label_stpr_A6_1" xlink:title="label: A6 to label_stpr_A6" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xlink:label="penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xlink:title="ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" />
    <link:label xlink:type="resource" xlink:label="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xml:lang="en-US" id="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax">Impairment of Intangible Assets Finite Lived Net of Tax</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xlink:to="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xlink:title="label: ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax to label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xml:lang="en-US" id="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax_1">Net of tax impairment charges of goodwill and other intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xlink:to="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax_1" xlink:title="label: ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax to label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xml:lang="en-US" id="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax_2">Represents the after tax amount of impairment loss recognized in the period resulting from the write-down of the carrying amount of intangible asset to fair value.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" xlink:to="label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax_2" xlink:title="label: ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax to label_penn_ImpairmentOfIntangibleAssetsFiniteLivedNetOfTax" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xlink:label="penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xlink:title="StockIssuedDuringPeriodSharesStockOptionsExchanged" />
    <link:label xlink:type="resource" xlink:label="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xml:lang="en-US" id="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged">Exchanged (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xlink:to="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xlink:title="label: StockIssuedDuringPeriodSharesStockOptionsExchanged to label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xml:lang="en-US" id="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged_1">Number of share options (or share units) exchanged during the current period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xlink:to="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged_1" xlink:title="label: StockIssuedDuringPeriodSharesStockOptionsExchanged to label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xml:lang="en-US" id="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged_2">Stock Issued During Period Shares Stock Options Exchanged</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" xlink:to="label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged_2" xlink:title="label: StockIssuedDuringPeriodSharesStockOptionsExchanged to label_penn_StockIssuedDuringPeriodSharesStockOptionsExchanged" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" xlink:label="penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" xlink:title="PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" xml:lang="en-US" id="label_penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition">Pre Tax Earnings that Entity would have Recorded in Absence of Cumulative Pre Tax Loss Position</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" xlink:to="label_penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" xlink:title="label: PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition to label_penn_PreTaxEarningsThatEntityWouldHaveRecordedInAbsenceOfCumulativePreTaxLossPosition" use="optional" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:label="penn_PreTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:title="PreTaxImpairmentChargesOnRelocationOfRaceTracks" />
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    <link:label xlink:type="resource" xlink:label="label_penn_PreTaxImpairmentChargesOnRelocationOfRaceTracks_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreTaxImpairmentChargesOnRelocationOfRaceTracks" xml:lang="en-US" id="label_penn_PreTaxImpairmentChargesOnRelocationOfRaceTracks_2">Represents the pre-tax amount of impairment loss recognized in the period resulting relocation of racetracks.</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" xlink:title="AmendmentDescription" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xlink:label="penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xlink:title="NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xml:lang="en-US" id="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff">Number of Facilities Under Development Prior to Spin Off</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xlink:to="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xlink:title="label: NumberOfFacilitiesUnderDevelopmentPriorToSpinOff to label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xml:lang="en-US" id="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff_1">Number of facilities under development in Ohio prior to the Spin-Off</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xlink:to="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff_1" xlink:title="label: NumberOfFacilitiesUnderDevelopmentPriorToSpinOff to label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xml:lang="en-US" id="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff_2">Represents the number of facilities under development prior to the Spin-Off.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" xlink:to="label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff_2" xlink:title="label: NumberOfFacilitiesUnderDevelopmentPriorToSpinOff to label_penn_NumberOfFacilitiesUnderDevelopmentPriorToSpinOff" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" xlink:title="AmendmentFlag" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="label_dei_AmendmentFlag" xlink:title="label: AmendmentFlag to label_dei_AmendmentFlag" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" xlink:label="penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" xlink:title="HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" xml:lang="en-US" id="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember">Hollywood Casino Baton Rouge and Hollywood Casino Perryville [Member]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" xml:lang="en-US" id="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember_1">Hollywood Casino Baton Rouge and Hollywood Casino Perryville</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" xml:lang="en-US" id="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember_2">Represents information pertaining to Hollywood Casino Baton Rouge and Hollywood Casino Perryville, which are also referred to as the TRS Properties.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" xlink:to="label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember_2" xlink:title="label: HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember to label_penn_HollywoodCasinoBatonRougeAndHollywoodCasinoPerryvilleMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_HollywoodCasinoAtPennNationalRaceCourseMember" xlink:label="penn_HollywoodCasinoAtPennNationalRaceCourseMember" xlink:title="HollywoodCasinoAtPennNationalRaceCourseMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember" xml:lang="en-US" id="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember">Hollywood Casino at Penn National Race Course</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember" xml:lang="en-US" id="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember_1">Represents Hollywood Casino at Penn National Race Course, a reporting unit of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoAtPennNationalRaceCourseMember" xlink:to="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember_1" xlink:title="label: HollywoodCasinoAtPennNationalRaceCourseMember to label_penn_HollywoodCasinoAtPennNationalRaceCourseMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember" xml:lang="en-US" id="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember_2">Hollywood Casino at Penn National Race Course [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoAtPennNationalRaceCourseMember" xlink:to="label_penn_HollywoodCasinoAtPennNationalRaceCourseMember_2" xlink:title="label: HollywoodCasinoAtPennNationalRaceCourseMember to label_penn_HollywoodCasinoAtPennNationalRaceCourseMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xlink:label="penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xlink:title="AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod">Anticipated Gaming License Fees Payable in Specified Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xlink:title="label: AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod to label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod_1">Anticipated gaming license fees payable in the second quarter of 2014</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod_1" xlink:title="label: AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod to label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod_2">Represents the anticipated gaming license fees payable in the specified period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod_2" xlink:title="label: AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod to label_penn_AnticipatedGamingLicenseFeesPayableInSpecifiedPeriod" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xlink:label="penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xlink:title="AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility">Anticipated Gaming License Fees Payable Upon Opening of Each Facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xlink:title="label: AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility to label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" use="optional" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility_1" xlink:title="label: AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility to label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility_2">Represents the anticipated gaming license fees payable upon opening of each facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility_2" xlink:title="label: AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility to label_penn_AnticipatedGamingLicenseFeesPayableUponOpeningOfEachFacility" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xlink:label="penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xlink:title="AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility">Anticipated gaming license fees payable on the one year anniversary of the commencement of gaming</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xlink:title="label: AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility to label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility_1">Represents the anticipated gaming license fees payable on the one year anniversary of the commencement of gaming.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility_1" xlink:title="label: AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility to label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xml:lang="en-US" id="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility_2">Anticipated Gaming License Fees Payable on One Year Anniversary of Commencement of Gaming Facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" xlink:to="label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility_2" xlink:title="label: AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility to label_penn_AnticipatedGamingLicenseFeesPayableOnOneYearAnniversaryOfCommencementOfGamingFacility" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xlink:label="penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xlink:title="OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xml:lang="en-US" id="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet">Operating Lease Annual Escalator Percentage in Fixed Component of Rent Structure if Rent Coverage Ratio Thresholds are Met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xlink:to="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xlink:title="label: OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet to label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xml:lang="en-US" id="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_1">Annual escalator in fixed component of rent structure, if certain rent coverage ratio thresholds are met (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xlink:to="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_1" xlink:title="label: OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet to label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xml:lang="en-US" id="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_2">Represents the percentage of annual escalator in fixed component of rent structure, if certain rent coverage ratio thresholds are met under the Master Lease.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" xlink:to="label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet_2" xlink:title="label: OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet to label_penn_OperatingLeaseAnnualEscalatorPercentageInFixedComponentOfRentStructureIfRentCoverageRatioThresholdsAreMet" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PurchaseObligationAbstract" xlink:label="penn_PurchaseObligationAbstract" xlink:title="PurchaseObligationAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_PurchaseObligationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PurchaseObligationAbstract" xml:lang="en-US" id="label_penn_PurchaseObligationAbstract">Purchase Obligation [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PurchaseObligationAbstract" xlink:to="label_penn_PurchaseObligationAbstract" xlink:title="label: PurchaseObligationAbstract to label_penn_PurchaseObligationAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PurchaseObligationAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PurchaseObligationAbstract" xml:lang="en-US" id="label_penn_PurchaseObligationAbstract_1">Purchase obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PurchaseObligationAbstract" xlink:to="label_penn_PurchaseObligationAbstract_1" xlink:title="label: PurchaseObligationAbstract to label_penn_PurchaseObligationAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ConvertiblePreferredStockValue" xlink:label="penn_ConvertiblePreferredStockValue" xlink:title="ConvertiblePreferredStockValue" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConvertiblePreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ConvertiblePreferredStockValue" xml:lang="en-US" id="label_penn_ConvertiblePreferredStockValue">Convertible Preferred Stock Value</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConvertiblePreferredStockValue" xlink:to="label_penn_ConvertiblePreferredStockValue" xlink:title="label: ConvertiblePreferredStockValue to label_penn_ConvertiblePreferredStockValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConvertiblePreferredStockValue_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ConvertiblePreferredStockValue" xml:lang="en-US" id="label_penn_ConvertiblePreferredStockValue_1">Series C Preferred stock ($.01 par value, 18,500 shares authorized, 8,624 and 0 shares issued at December 31, 2013 and 2012, respectively)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConvertiblePreferredStockValue" xlink:to="label_penn_ConvertiblePreferredStockValue_1" xlink:title="label: ConvertiblePreferredStockValue to label_penn_ConvertiblePreferredStockValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConvertiblePreferredStockValue_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ConvertiblePreferredStockValue" xml:lang="en-US" id="label_penn_ConvertiblePreferredStockValue_2">Represents the aggregate par or stated value of issued convertible preferred stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConvertiblePreferredStockValue" xlink:to="label_penn_ConvertiblePreferredStockValue_2" xlink:title="label: ConvertiblePreferredStockValue to label_penn_ConvertiblePreferredStockValue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xlink:title="SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock">Exchange Series B Preferred Stock for Series C Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock to label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock_1">Represents the number of series B redeemable preferred stock exchanged with series C convertible preferred stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock to label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock_2">Spin off of Real Estate Assets through REIT Exchange of Series B Redeemable Preferred Stock with Series C Convertible Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock to label_penn_SpinoffOfRealEstateAssetsThroughREITExchangeOfSeriesBRedeemablePreferredStockWithSeriesCConvertiblePreferredStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xlink:label="penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xlink:title="GainLossOnChangeInSettlementValueOfLongTermObligations" />
    <link:label xlink:type="resource" xlink:label="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xml:lang="en-US" id="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations">Gain Loss on Change in Settlement Value of Long Term Obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xlink:to="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xlink:title="label: GainLossOnChangeInSettlementValueOfLongTermObligations to label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xml:lang="en-US" id="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations_1">Changes in settlement values on long term obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xlink:to="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations_1" xlink:title="label: GainLossOnChangeInSettlementValueOfLongTermObligations to label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xml:lang="en-US" id="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations_2">Represent the amount of gain (loss) on changes in settlement values of long term obligations.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GainLossOnChangeInSettlementValueOfLongTermObligations" xlink:to="label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations_2" xlink:title="label: GainLossOnChangeInSettlementValueOfLongTermObligations to label_penn_GainLossOnChangeInSettlementValueOfLongTermObligations" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AreaOfRealEstateProperty" xlink:label="us-gaap_AreaOfRealEstateProperty" xlink:title="AreaOfRealEstateProperty" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AreaOfRealEstateProperty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AreaOfRealEstateProperty" xml:lang="en-US" id="label_us-gaap_AreaOfRealEstateProperty">Size of casino floor (in square foot)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AreaOfRealEstateProperty" xlink:to="label_us-gaap_AreaOfRealEstateProperty" xlink:title="label: AreaOfRealEstateProperty to label_us-gaap_AreaOfRealEstateProperty" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AreaOfRealEstateProperty_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AreaOfRealEstateProperty" xml:lang="en-US" id="label_us-gaap_AreaOfRealEstateProperty_1">Area of Real Estate Property</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AreaOfRealEstateProperty" xlink:to="label_us-gaap_AreaOfRealEstateProperty_1" xlink:title="label: AreaOfRealEstateProperty to label_us-gaap_AreaOfRealEstateProperty" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xlink:title="SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent">Spinoff of Real Estate Assets through REIT Deferred Tax Assets Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent to label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent_1">Current deferred income tax assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent to label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent_2">Represents the current portion of deferred tax asset contributed in spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent to label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxAssetsCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xlink:label="penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xlink:title="NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xml:lang="en-US" id="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases">Number of Real Estate Property Assets Associated with Gaming and Related Facilities under Leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xlink:to="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xlink:title="label: NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases to label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xml:lang="en-US" id="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases_1">Represents the number of real estate property assets associated with gaming and related facilities under leases.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xlink:to="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases_1" xlink:title="label: NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases to label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xml:lang="en-US" id="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases_2">Number of real property assets associated with Company's gaming and related facilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" xlink:to="label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases_2" xlink:title="label: NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases to label_penn_NumberOfRealEstatePropertyAssetsAssociatedWithGamingAndRelatedFacilitiesUnderLeases" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xlink:label="penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xlink:title="OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xml:lang="en-US" id="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet">Operating Leases Percentage of Escalation if Certain Rent Coverage Ratio Thresholds are Met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xlink:to="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xlink:title="label: OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet to label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xml:lang="en-US" id="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet_1">Percentage of escalation to fixed components of rent if certain rent coverage ratio thresholds are met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xlink:to="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet_1" xlink:title="label: OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet to label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xml:lang="en-US" id="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet_2">Represents the percentage of escalation to fixed components of lease if certain rent coverage ratio thresholds are met.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" xlink:to="label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet_2" xlink:title="label: OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet to label_penn_OperatingLeasesPercentageOfEscalationIfCertainRentCoverageRatioThresholdsAreMet" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed">Spinoff of Real Estate Assets Through REIT Property Plant and Equipment, Net Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_1">Property and equipment, net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_2">Amount of property, plant, and equipment contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_3">Property and equipment, net contributed to GLPI in connection with the Spin-Off</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed_3" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITPropertyPlantAndEquipmentNetContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed">Spinoff of Real Estate Assets Through REIT Goodwill Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITGoodwillContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed_1">Goodwill</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITGoodwillContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed_2">Amount of goodwill contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITGoodwillContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITGoodwillContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed">Spinoff of Real Estate Assets Through REIT Intangible Assets Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed_1">Other intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed_2">Amount of intangible assets contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITIntangibleAssetsContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_CurrentFiscalYearEndDate" xlink:label="dei_CurrentFiscalYearEndDate" xlink:title="CurrentFiscalYearEndDate" />
    <link:label xlink:type="resource" xlink:label="label_dei_CurrentFiscalYearEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_CurrentFiscalYearEndDate" xml:lang="en-US" id="label_dei_CurrentFiscalYearEndDate">Current Fiscal Year End Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CurrentFiscalYearEndDate" xlink:to="label_dei_CurrentFiscalYearEndDate" xlink:title="label: CurrentFiscalYearEndDate to label_dei_CurrentFiscalYearEndDate" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AwardTypeAxis" xlink:label="us-gaap_AwardTypeAxis" xlink:title="AwardTypeAxis" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AwardTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AwardTypeAxis" xml:lang="en-US" id="label_us-gaap_AwardTypeAxis">Award Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AwardTypeAxis" xlink:to="label_us-gaap_AwardTypeAxis" xlink:title="label: AwardTypeAxis to label_us-gaap_AwardTypeAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed">Spinoff of Real Estate Assets Through REIT Debt Issuance Costs Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed_1">Debt issuance costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed_2">Amount of debt issuance costs related to spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITDebtIssuanceCostsContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed">Spinoff of Real Estate Assets Through REIT Other Assets Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed_1">Other assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed_2">Amount of other assets contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherAssetsContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed">Spinoff of Real Estate Assets Through REIT Accounts Payable and Accrued Expenses Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed_1">Accounts payable and accrued expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed_2">Amount of accounts payable and accrued expenses contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITAccountsPayableAndAccruedExpensesContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed">Spinoff of Real Estate Assets Through REIT Income Tax Liabilities Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed_1">Income taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed_2">Amount of income tax liabilities contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITIncomeTaxLiabilitiesContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed">Spinoff of Real Estate Assets Through REIT Other Current Liabilities Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed_1">Other current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed_2">Amount of other current liabilities contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentLiabilitiesContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed">Spinoff of Real Estate Assets Through REIT Long Term Debt Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_1">Long-term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_2">Amount of long-term debt contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_3">Debt raised by the GLPI which was part of the net assets contributed as part of the Spin-Off</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed_3" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITLongTermDebtContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed">Spinoff of Real Estate Assets Through REIT Deferred Tax Liabilities Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed_1">Deferred income tax liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed_2">Amount of deferred tax liabilities contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITDeferredTaxLiabilitiesContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xlink:title="SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet">Spinoff of Real Estate Assets Through REIT Assets and Liabilities Contributed, Net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet to label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet_1" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet_1">Net contribution</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet to label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet_2">Amount of assets (liabilities) contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet to label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedNet" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xlink:title="SpinoffOfRealEstateAssetsThroughREITTransactionCosts" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts">Spinoff of Real Estate Assets Through REIT Transaction Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITTransactionCosts to label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts_1">Transaction costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITTransactionCosts to label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts_2">Represents the transaction costs incurred associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITTransactionCosts to label_penn_SpinoffOfRealEstateAssetsThroughREITTransactionCosts" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CertainRisksAndUncertaintiesAbstract" xlink:label="penn_CertainRisksAndUncertaintiesAbstract" xlink:title="CertainRisksAndUncertaintiesAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_CertainRisksAndUncertaintiesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CertainRisksAndUncertaintiesAbstract" xml:lang="en-US" id="label_penn_CertainRisksAndUncertaintiesAbstract">Certain Risks and Uncertainties [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CertainRisksAndUncertaintiesAbstract" xlink:to="label_penn_CertainRisksAndUncertaintiesAbstract" xlink:title="label: CertainRisksAndUncertaintiesAbstract to label_penn_CertainRisksAndUncertaintiesAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CertainRisksAndUncertaintiesAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CertainRisksAndUncertaintiesAbstract" xml:lang="en-US" id="label_penn_CertainRisksAndUncertaintiesAbstract_1">Certain Risks and Uncertainties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CertainRisksAndUncertaintiesAbstract" xlink:to="label_penn_CertainRisksAndUncertaintiesAbstract_1" xlink:title="label: CertainRisksAndUncertaintiesAbstract to label_penn_CertainRisksAndUncertaintiesAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xlink:label="penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xlink:title="NumberOfFacilitiesThatWillFaceSignificantCompetition" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition">Number of Facilities that will Face Significant Competition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xlink:title="label: NumberOfFacilitiesThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition_1">Number of facilities in terms of net revenues that will face new significant competition in the near term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition_1" xlink:title="label: NumberOfFacilitiesThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition_2">Represents the number of facilities in terms of net revenues that will face new significant competition in the near term.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition_2" xlink:title="label: NumberOfFacilitiesThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesThatWillFaceSignificantCompetition" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentPeriodEndDate" xlink:label="dei_DocumentPeriodEndDate" xlink:title="DocumentPeriodEndDate" />
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentPeriodEndDate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentPeriodEndDate" xml:lang="en-US" id="label_dei_DocumentPeriodEndDate">Document Period End Date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodEndDate" xlink:to="label_dei_DocumentPeriodEndDate" xlink:title="label: DocumentPeriodEndDate to label_dei_DocumentPeriodEndDate" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xlink:label="penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xlink:title="NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition">Number of Facilities in Specified Location, One that will Face Significant Competition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xlink:title="label: NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition_1">Number of facilities located in Charles Town, West Virginia that will face new significant competition in the near term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition_1" xlink:title="label: NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition_2">Represents the number of facilities in terms of net revenues, located in specified location one, that will face new significant competition in the near term.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition_2" xlink:title="label: NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesInSpecifiedLocationOneThatWillFaceSignificantCompetition" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/country/2013/country-2013-01-31.xsd#country_CA" xlink:label="country_CA" xlink:title="CA" />
    <link:label xlink:type="resource" xlink:label="label_country_CA" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_country_CA" xml:lang="en-US" id="label_country_CA">CANADA</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="label_country_CA" xlink:title="label: CA to label_country_CA" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_country_CA_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_country_CA" xml:lang="en-US" id="label_country_CA_1">Canada Revenue Agency (CRA)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="country_CA" xlink:to="label_country_CA_1" xlink:title="label: CA to label_country_CA" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xlink:label="penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xlink:title="NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition">Number of Facilities in Specified Location, Two that will Face Significant Competition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xlink:title="label: NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition_1">Number of facilities located in Grantville, Pennsylvania that will face new significant competition in the near term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition_1" xlink:title="label: NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xml:lang="en-US" id="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition_2">Represents the number of facilities in terms of net revenues, located in specified location two, that will face new significant competition in the near term.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" xlink:to="label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition_2" xlink:title="label: NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition to label_penn_NumberOfFacilitiesInSpecifiedLocationTwoThatWillFaceSignificantCompetition" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExercisePriceRangeOneMember" xlink:label="penn_ExercisePriceRangeOneMember" xlink:title="ExercisePriceRangeOneMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeOneMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExercisePriceRangeOneMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeOneMember">Exercise Price Range One [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeOneMember" xlink:to="label_penn_ExercisePriceRangeOneMember" xlink:title="label: ExercisePriceRangeOneMember to label_penn_ExercisePriceRangeOneMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeOneMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExercisePriceRangeOneMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeOneMember_1">$2.83 to $6.81</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeOneMember" xlink:to="label_penn_ExercisePriceRangeOneMember_1" xlink:title="label: ExercisePriceRangeOneMember to label_penn_ExercisePriceRangeOneMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeOneMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExercisePriceRangeOneMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeOneMember_2">Represents the exercise price range one.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeOneMember" xlink:to="label_penn_ExercisePriceRangeOneMember_2" xlink:title="label: ExercisePriceRangeOneMember to label_penn_ExercisePriceRangeOneMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExercisePriceRangeTwoMember" xlink:label="penn_ExercisePriceRangeTwoMember" xlink:title="ExercisePriceRangeTwoMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeTwoMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExercisePriceRangeTwoMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeTwoMember">Exercise Price Range Two [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeTwoMember" xlink:to="label_penn_ExercisePriceRangeTwoMember" xlink:title="label: ExercisePriceRangeTwoMember to label_penn_ExercisePriceRangeTwoMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeTwoMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExercisePriceRangeTwoMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeTwoMember_1">$6.96 to $8.19</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeTwoMember" xlink:to="label_penn_ExercisePriceRangeTwoMember_1" xlink:title="label: ExercisePriceRangeTwoMember to label_penn_ExercisePriceRangeTwoMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeTwoMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExercisePriceRangeTwoMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeTwoMember_2">Represents the exercise price range two.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeTwoMember" xlink:to="label_penn_ExercisePriceRangeTwoMember_2" xlink:title="label: ExercisePriceRangeTwoMember to label_penn_ExercisePriceRangeTwoMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExercisePriceRangeThreeMember" xlink:label="penn_ExercisePriceRangeThreeMember" xlink:title="ExercisePriceRangeThreeMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeThreeMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExercisePriceRangeThreeMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeThreeMember">Represents the exercise price range three.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeThreeMember" xlink:to="label_penn_ExercisePriceRangeThreeMember" xlink:title="label: ExercisePriceRangeThreeMember to label_penn_ExercisePriceRangeThreeMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeThreeMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExercisePriceRangeThreeMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeThreeMember_1">Exercise Price Range Three [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeThreeMember" xlink:to="label_penn_ExercisePriceRangeThreeMember_1" xlink:title="label: ExercisePriceRangeThreeMember to label_penn_ExercisePriceRangeThreeMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRangeThreeMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExercisePriceRangeThreeMember" xml:lang="en-US" id="label_penn_ExercisePriceRangeThreeMember_2">$8.33 to $14.41</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRangeThreeMember" xlink:to="label_penn_ExercisePriceRangeThreeMember_2" xlink:title="label: ExercisePriceRangeThreeMember to label_penn_ExercisePriceRangeThreeMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfParkingSpacesStructure" xlink:label="penn_NumberOfParkingSpacesStructure" xlink:title="NumberOfParkingSpacesStructure" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfParkingSpacesStructure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfParkingSpacesStructure" xml:lang="en-US" id="label_penn_NumberOfParkingSpacesStructure">Number of Parking Spaces Structure</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfParkingSpacesStructure" xlink:to="label_penn_NumberOfParkingSpacesStructure" xlink:title="label: NumberOfParkingSpacesStructure to label_penn_NumberOfParkingSpacesStructure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfParkingSpacesStructure_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfParkingSpacesStructure" xml:lang="en-US" id="label_penn_NumberOfParkingSpacesStructure_1">Number of parking spaces</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfParkingSpacesStructure" xlink:to="label_penn_NumberOfParkingSpacesStructure_1" xlink:title="label: NumberOfParkingSpacesStructure to label_penn_NumberOfParkingSpacesStructure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfParkingSpacesStructure_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfParkingSpacesStructure" xml:lang="en-US" id="label_penn_NumberOfParkingSpacesStructure_2">Represents the number of parking spaces available.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfParkingSpacesStructure" xlink:to="label_penn_NumberOfParkingSpacesStructure_2" xlink:title="label: NumberOfParkingSpacesStructure to label_penn_NumberOfParkingSpacesStructure" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLeasesByTypeAxis" xlink:label="penn_OperatingLeasesByTypeAxis" xlink:title="OperatingLeasesByTypeAxis" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeasesByTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLeasesByTypeAxis" xml:lang="en-US" id="label_penn_OperatingLeasesByTypeAxis">Operating Leases by Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeasesByTypeAxis" xlink:to="label_penn_OperatingLeasesByTypeAxis" xlink:title="label: OperatingLeasesByTypeAxis to label_penn_OperatingLeasesByTypeAxis" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeasesByTypeAxis_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingLeasesByTypeAxis" xml:lang="en-US" id="label_penn_OperatingLeasesByTypeAxis_1">Information by type of operating leases.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeasesByTypeAxis" xlink:to="label_penn_OperatingLeasesByTypeAxis_1" xlink:title="label: OperatingLeasesByTypeAxis to label_penn_OperatingLeasesByTypeAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/invest/2013/invest-2013-01-31.xsd#invest_DerivativeNotionalAmount" xlink:label="invest_DerivativeNotionalAmount" xlink:title="DerivativeNotionalAmount" />
    <link:label xlink:type="resource" xlink:label="label_invest_DerivativeNotionalAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_invest_DerivativeNotionalAmount" xml:lang="en-US" id="label_invest_DerivativeNotionalAmount">Notional amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="invest_DerivativeNotionalAmount" xlink:to="label_invest_DerivativeNotionalAmount" xlink:title="label: DerivativeNotionalAmount to label_invest_DerivativeNotionalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_invest_DerivativeNotionalAmount_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_invest_DerivativeNotionalAmount" xml:lang="en-US" id="label_invest_DerivativeNotionalAmount_1">Derivative, Notional Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="invest_DerivativeNotionalAmount" xlink:to="label_invest_DerivativeNotionalAmount_1" xlink:title="label: DerivativeNotionalAmount to label_invest_DerivativeNotionalAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLeasesByTypeDomain" xlink:label="penn_OperatingLeasesByTypeDomain" xlink:title="OperatingLeasesByTypeDomain" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeasesByTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLeasesByTypeDomain" xml:lang="en-US" id="label_penn_OperatingLeasesByTypeDomain">Operating Leases by Type [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeasesByTypeDomain" xlink:to="label_penn_OperatingLeasesByTypeDomain" xlink:title="label: OperatingLeasesByTypeDomain to label_penn_OperatingLeasesByTypeDomain" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeasesByTypeDomain_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingLeasesByTypeDomain" xml:lang="en-US" id="label_penn_OperatingLeasesByTypeDomain_1">Represents the types of operating leases.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeasesByTypeDomain" xlink:to="label_penn_OperatingLeasesByTypeDomain_1" xlink:title="label: OperatingLeasesByTypeDomain to label_penn_OperatingLeasesByTypeDomain" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MasterLeaseAgreementMember" xlink:label="penn_MasterLeaseAgreementMember" xlink:title="MasterLeaseAgreementMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_MasterLeaseAgreementMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MasterLeaseAgreementMember" xml:lang="en-US" id="label_penn_MasterLeaseAgreementMember">Master Lease Agreement [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MasterLeaseAgreementMember" xlink:to="label_penn_MasterLeaseAgreementMember" xlink:title="label: MasterLeaseAgreementMember to label_penn_MasterLeaseAgreementMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MasterLeaseAgreementMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MasterLeaseAgreementMember" xml:lang="en-US" id="label_penn_MasterLeaseAgreementMember_1">Master Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MasterLeaseAgreementMember" xlink:to="label_penn_MasterLeaseAgreementMember_1" xlink:title="label: MasterLeaseAgreementMember to label_penn_MasterLeaseAgreementMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MasterLeaseAgreementMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MasterLeaseAgreementMember" xml:lang="en-US" id="label_penn_MasterLeaseAgreementMember_2">Represents information pertaining to the master lease agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MasterLeaseAgreementMember" xlink:to="label_penn_MasterLeaseAgreementMember_2" xlink:title="label: MasterLeaseAgreementMember to label_penn_MasterLeaseAgreementMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityDomain" xlink:label="dei_EntityDomain" xlink:title="EntityDomain" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityDomain" xml:lang="en-US" id="label_dei_EntityDomain">Entity [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityDomain" xlink:to="label_dei_EntityDomain" xlink:title="label: EntityDomain to label_dei_EntityDomain" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OtherLeaseAgreementsMember" xlink:label="penn_OtherLeaseAgreementsMember" xlink:title="OtherLeaseAgreementsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLeaseAgreementsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OtherLeaseAgreementsMember" xml:lang="en-US" id="label_penn_OtherLeaseAgreementsMember">Represents information pertaining to the other lease agreements.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLeaseAgreementsMember" xlink:to="label_penn_OtherLeaseAgreementsMember" xlink:title="label: OtherLeaseAgreementsMember to label_penn_OtherLeaseAgreementsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLeaseAgreementsMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OtherLeaseAgreementsMember" xml:lang="en-US" id="label_penn_OtherLeaseAgreementsMember_1">Other Lease Agreements [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLeaseAgreementsMember" xlink:to="label_penn_OtherLeaseAgreementsMember_1" xlink:title="label: OtherLeaseAgreementsMember to label_penn_OtherLeaseAgreementsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLeaseAgreementsMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OtherLeaseAgreementsMember" xml:lang="en-US" id="label_penn_OtherLeaseAgreementsMember_2">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLeaseAgreementsMember" xlink:to="label_penn_OtherLeaseAgreementsMember_2" xlink:title="label: OtherLeaseAgreementsMember to label_penn_OtherLeaseAgreementsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_FacilitiesHeldUnderLeasesMember" xlink:label="penn_FacilitiesHeldUnderLeasesMember" xlink:title="FacilitiesHeldUnderLeasesMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_FacilitiesHeldUnderLeasesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_FacilitiesHeldUnderLeasesMember" xml:lang="en-US" id="label_penn_FacilitiesHeldUnderLeasesMember">Facilities Held Under Leases [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FacilitiesHeldUnderLeasesMember" xlink:to="label_penn_FacilitiesHeldUnderLeasesMember" xlink:title="label: FacilitiesHeldUnderLeasesMember to label_penn_FacilitiesHeldUnderLeasesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FacilitiesHeldUnderLeasesMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_FacilitiesHeldUnderLeasesMember" xml:lang="en-US" id="label_penn_FacilitiesHeldUnderLeasesMember_1">Facilities under the Master Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FacilitiesHeldUnderLeasesMember" xlink:to="label_penn_FacilitiesHeldUnderLeasesMember_1" xlink:title="label: FacilitiesHeldUnderLeasesMember to label_penn_FacilitiesHeldUnderLeasesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FacilitiesHeldUnderLeasesMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_FacilitiesHeldUnderLeasesMember" xml:lang="en-US" id="label_penn_FacilitiesHeldUnderLeasesMember_2">Represents the facilities held under the lease arrangement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FacilitiesHeldUnderLeasesMember" xlink:to="label_penn_FacilitiesHeldUnderLeasesMember_2" xlink:title="label: FacilitiesHeldUnderLeasesMember to label_penn_FacilitiesHeldUnderLeasesMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CasinosHeldUnderLeasesMember" xlink:label="penn_CasinosHeldUnderLeasesMember" xlink:title="CasinosHeldUnderLeasesMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_CasinosHeldUnderLeasesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CasinosHeldUnderLeasesMember" xml:lang="en-US" id="label_penn_CasinosHeldUnderLeasesMember">Casinos Held Under Leases [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CasinosHeldUnderLeasesMember" xlink:to="label_penn_CasinosHeldUnderLeasesMember" xlink:title="label: CasinosHeldUnderLeasesMember to label_penn_CasinosHeldUnderLeasesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CasinosHeldUnderLeasesMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CasinosHeldUnderLeasesMember" xml:lang="en-US" id="label_penn_CasinosHeldUnderLeasesMember_1">Hollywood Casinos in Columbus, Ohio and Toledo, Ohio</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CasinosHeldUnderLeasesMember" xlink:to="label_penn_CasinosHeldUnderLeasesMember_1" xlink:title="label: CasinosHeldUnderLeasesMember to label_penn_CasinosHeldUnderLeasesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CasinosHeldUnderLeasesMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CasinosHeldUnderLeasesMember" xml:lang="en-US" id="label_penn_CasinosHeldUnderLeasesMember_2">Represents the casinos held under the lease arrangement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CasinosHeldUnderLeasesMember" xlink:to="label_penn_CasinosHeldUnderLeasesMember_2" xlink:title="label: CasinosHeldUnderLeasesMember to label_penn_CasinosHeldUnderLeasesMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xlink:label="penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xlink:title="PeriodOverWhichOperatingLeaseComponentAdjusted" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xml:lang="en-US" id="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted">Period Over which Operating Lease Component Adjusted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xlink:to="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xlink:title="label: PeriodOverWhichOperatingLeaseComponentAdjusted to label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xml:lang="en-US" id="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted_1">Period over which operating lease component is adjusted</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xlink:to="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted_1" xlink:title="label: PeriodOverWhichOperatingLeaseComponentAdjusted to label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xml:lang="en-US" id="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted_2">Represents the period over which operating lease component is adjusted.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodOverWhichOperatingLeaseComponentAdjusted" xlink:to="label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted_2" xlink:title="label: PeriodOverWhichOperatingLeaseComponentAdjusted to label_penn_PeriodOverWhichOperatingLeaseComponentAdjusted" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xlink:label="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xlink:title="OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xml:lang="en-US" id="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears">Operating Lease Component Adjustment as Percentage of Average Change to Net Revenues During Preceding Five Years</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xlink:to="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xlink:title="label: OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears to label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xml:lang="en-US" id="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears_1">Adjustment to operating lease component as percentage of the average change to net revenues during preceding five years</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xlink:to="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears_1" xlink:title="label: OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears to label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xml:lang="en-US" id="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears_2">Represents the adjustment to operating lease component expressed as a percentage of the average change to net revenues from assets under lease during the preceding five years.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" xlink:to="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears_2" xlink:title="label: OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears to label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingFiveYears" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xlink:label="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xlink:title="OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xml:lang="en-US" id="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth">Operating Lease Component Adjustment as Percentage of Average Change to Net Revenues During Preceding Month</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xlink:to="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xlink:title="label: OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth to label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xml:lang="en-US" id="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_1">Adjustment to operating lease component as percentage of the average change to net revenues during preceding month</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xlink:to="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_1" xlink:title="label: OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth to label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xml:lang="en-US" id="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_2">Represents the adjustment to operating lease component expressed as a percentage of the average change to net revenues from assets under lease during the preceding month.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" xlink:to="label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth_2" xlink:title="label: OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth to label_penn_OperatingLeaseComponentAdjustmentAsPercentageOfAverageChangeToNetRevenuesDuringPrecedingMonth" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfCasinosUnderLeases" xlink:label="penn_NumberOfCasinosUnderLeases" xlink:title="NumberOfCasinosUnderLeases" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfCasinosUnderLeases" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfCasinosUnderLeases" xml:lang="en-US" id="label_penn_NumberOfCasinosUnderLeases">Number of casinos under operating leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfCasinosUnderLeases" xlink:to="label_penn_NumberOfCasinosUnderLeases" xlink:title="label: NumberOfCasinosUnderLeases to label_penn_NumberOfCasinosUnderLeases" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfCasinosUnderLeases_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfCasinosUnderLeases" xml:lang="en-US" id="label_penn_NumberOfCasinosUnderLeases_1">Represents the number of casinos under leases.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfCasinosUnderLeases" xlink:to="label_penn_NumberOfCasinosUnderLeases_1" xlink:title="label: NumberOfCasinosUnderLeases to label_penn_NumberOfCasinosUnderLeases" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfCasinosUnderLeases_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfCasinosUnderLeases" xml:lang="en-US" id="label_penn_NumberOfCasinosUnderLeases_2">Number of Casinos Under Leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfCasinosUnderLeases" xlink:to="label_penn_NumberOfCasinosUnderLeases_2" xlink:title="label: NumberOfCasinosUnderLeases to label_penn_NumberOfCasinosUnderLeases" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xlink:label="penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xlink:title="ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" />
    <link:label xlink:type="resource" xlink:label="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xml:lang="en-US" id="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease">Threshold Aggregate Lease Term as Percentage of Estimated Useful Life of Assets to Calculate Renewal Term of Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xlink:to="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xlink:title="label: ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease to label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xml:lang="en-US" id="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease_1">Represents the threshold aggregate lease term expressed as a percentage of the estimated useful life of assets used to calculate renewal term of lease.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xlink:to="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease_1" xlink:title="label: ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease to label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xml:lang="en-US" id="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease_2">Threshold aggregate lease term as percentage of the estimated useful life of assets used to calculate renewal term of lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" xlink:to="label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease_2" xlink:title="label: ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease to label_penn_ThresholdAggregateLeaseTermAsPercentageOfEstimatedUsefulLifeOfAssetsToCalculateRenewalTermOfLease" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xlink:label="penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xlink:title="LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xml:lang="en-US" id="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold">Lease Renewal Term if Aggregate Lease Term Not Exceeding Threshold</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xlink:to="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xlink:title="label: LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold to label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xml:lang="en-US" id="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold_1">Represents the renewal term of lease if aggregate lease term is not exceeding threshold percentage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xlink:to="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold_1" xlink:title="label: LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold to label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xml:lang="en-US" id="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold_2">Lease renewal term if aggregate lease term is not exceeding threshold percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" xlink:to="label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold_2" xlink:title="label: LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold to label_penn_LeaseRenewalTermIfAggregateLeaseTermNotExceedingThreshold" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xlink:label="penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xlink:title="MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xml:lang="en-US" id="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold">Maximum Lease Renewal Term as Percentage of Estimated Useful Life of Assets if Aggregate Lease Term Exceeding Threshold</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xlink:to="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xlink:title="label: MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold to label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xml:lang="en-US" id="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold_1">Maximum lease renewal term as percentage of estimated useful life of assets if aggregate lease term is exceeding threshold percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xlink:to="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold_1" xlink:title="label: MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold to label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xml:lang="en-US" id="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold_2">Represents the maximum renewal term expressed as a percentage of estimated useful life of assets if aggregate lease term is exceeding threshold percentage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" xlink:to="label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold_2" xlink:title="label: MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold to label_penn_MaximumLeaseRenewalTermAsPercentageOfEstimatedUsefulLifeOfAssetsIfAggregateLeaseTermExceedingThreshold" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xlink:label="penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xlink:title="UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments">Unrecognized Tax Benefits Currency Translation Adjustments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xlink:to="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xlink:title="label: UnrecognizedTaxBenefitsCurrencyTranslationAdjustments to label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments_1">Currency translation gains (losses) for foreign currency tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xlink:to="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments_1" xlink:title="label: UnrecognizedTaxBenefitsCurrencyTranslationAdjustments to label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments_2">The gross amount of increases in unrecognized tax benefits resulting from foreign currency translation adjustments.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" xlink:to="label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments_2" xlink:title="label: UnrecognizedTaxBenefitsCurrencyTranslationAdjustments to label_penn_UnrecognizedTaxBenefitsCurrencyTranslationAdjustments" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_FireAccidentMember" xlink:label="penn_FireAccidentMember" xlink:title="FireAccidentMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_FireAccidentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_FireAccidentMember" xml:lang="en-US" id="label_penn_FireAccidentMember">Fire Accident [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FireAccidentMember" xlink:to="label_penn_FireAccidentMember" xlink:title="label: FireAccidentMember to label_penn_FireAccidentMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FireAccidentMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_FireAccidentMember" xml:lang="en-US" id="label_penn_FireAccidentMember_1">Fire</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FireAccidentMember" xlink:to="label_penn_FireAccidentMember_1" xlink:title="label: FireAccidentMember to label_penn_FireAccidentMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FireAccidentMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_FireAccidentMember" xml:lang="en-US" id="label_penn_FireAccidentMember_2">Represents the fire accident, an extraordinary event, meeting the criteria of unusual in nature and infrequent in occurrence.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FireAccidentMember" xlink:to="label_penn_FireAccidentMember_2" xlink:title="label: FireAccidentMember to label_penn_FireAccidentMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AffiliateOfFortressInvestmentGroupLLCMember" xlink:label="penn_AffiliateOfFortressInvestmentGroupLLCMember" xlink:title="AffiliateOfFortressInvestmentGroupLLCMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliateOfFortressInvestmentGroupLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AffiliateOfFortressInvestmentGroupLLCMember" xml:lang="en-US" id="label_penn_AffiliateOfFortressInvestmentGroupLLCMember">Represents information pertaining to the affiliate of Fortress Investment Group LLC.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliateOfFortressInvestmentGroupLLCMember" xlink:to="label_penn_AffiliateOfFortressInvestmentGroupLLCMember" xlink:title="label: AffiliateOfFortressInvestmentGroupLLCMember to label_penn_AffiliateOfFortressInvestmentGroupLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliateOfFortressInvestmentGroupLLCMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AffiliateOfFortressInvestmentGroupLLCMember" xml:lang="en-US" id="label_penn_AffiliateOfFortressInvestmentGroupLLCMember_1">Affiliate of Fortress Investment Group LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliateOfFortressInvestmentGroupLLCMember" xlink:to="label_penn_AffiliateOfFortressInvestmentGroupLLCMember_1" xlink:title="label: AffiliateOfFortressInvestmentGroupLLCMember to label_penn_AffiliateOfFortressInvestmentGroupLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliateOfFortressInvestmentGroupLLCMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AffiliateOfFortressInvestmentGroupLLCMember" xml:lang="en-US" id="label_penn_AffiliateOfFortressInvestmentGroupLLCMember_2">Affiliate of Fortress Investment Group LLC</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliateOfFortressInvestmentGroupLLCMember" xlink:to="label_penn_AffiliateOfFortressInvestmentGroupLLCMember_2" xlink:title="label: AffiliateOfFortressInvestmentGroupLLCMember to label_penn_AffiliateOfFortressInvestmentGroupLLCMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xlink:label="penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xlink:title="SeniorUnsecuredNotes5.875PercentDueNovember2012Member" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xml:lang="en-US" id="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member">$300 million 5.875% senior unsecured notes due November 1, 2021</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xlink:to="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xlink:title="label: SeniorUnsecuredNotes5.875PercentDueNovember2012Member to label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xml:lang="en-US" id="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member_1">A contractual arrangement to borrow and repay an amount under senior unsecured notes at an interest rate of 5.875 percent, due November 1, 2021.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xlink:to="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member_1" xlink:title="label: SeniorUnsecuredNotes5.875PercentDueNovember2012Member to label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xml:lang="en-US" id="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member_2">Senior Unsecured Notes 5.875 Percent Due November 2012 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" xlink:to="label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member_2" xlink:title="label: SeniorUnsecuredNotes5.875PercentDueNovember2012Member to label_penn_SeniorUnsecuredNotes5.875PercentDueNovember2012Member" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TermLoanAFacilityMember" xlink:label="penn_TermLoanAFacilityMember" xlink:title="TermLoanAFacilityMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_TermLoanAFacilityMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TermLoanAFacilityMember" xml:lang="en-US" id="label_penn_TermLoanAFacilityMember">Term Loan A Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TermLoanAFacilityMember" xlink:to="label_penn_TermLoanAFacilityMember" xlink:title="label: TermLoanAFacilityMember to label_penn_TermLoanAFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TermLoanAFacilityMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_TermLoanAFacilityMember" xml:lang="en-US" id="label_penn_TermLoanAFacilityMember_1">Term Loan A facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TermLoanAFacilityMember" xlink:to="label_penn_TermLoanAFacilityMember_1" xlink:title="label: TermLoanAFacilityMember to label_penn_TermLoanAFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TermLoanAFacilityMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TermLoanAFacilityMember" xml:lang="en-US" id="label_penn_TermLoanAFacilityMember_2">Represents information pertaining to the Term Loan A facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TermLoanAFacilityMember" xlink:to="label_penn_TermLoanAFacilityMember_2" xlink:title="label: TermLoanAFacilityMember to label_penn_TermLoanAFacilityMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TermLoanBFacilityMember" xlink:label="penn_TermLoanBFacilityMember" xlink:title="TermLoanBFacilityMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_TermLoanBFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_TermLoanBFacilityMember" xml:lang="en-US" id="label_penn_TermLoanBFacilityMember">Term Loan B facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TermLoanBFacilityMember" xlink:to="label_penn_TermLoanBFacilityMember" xlink:title="label: TermLoanBFacilityMember to label_penn_TermLoanBFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TermLoanBFacilityMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TermLoanBFacilityMember" xml:lang="en-US" id="label_penn_TermLoanBFacilityMember_1">Represents information pertaining to the Term Loan B facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TermLoanBFacilityMember" xlink:to="label_penn_TermLoanBFacilityMember_1" xlink:title="label: TermLoanBFacilityMember to label_penn_TermLoanBFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TermLoanBFacilityMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TermLoanBFacilityMember" xml:lang="en-US" id="label_penn_TermLoanBFacilityMember_2">Term Loan B Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TermLoanBFacilityMember" xlink:to="label_penn_TermLoanBFacilityMember_2" xlink:title="label: TermLoanBFacilityMember to label_penn_TermLoanBFacilityMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExchangeAgreementAmountPaid" xlink:label="penn_ExchangeAgreementAmountPaid" xlink:title="ExchangeAgreementAmountPaid" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementAmountPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExchangeAgreementAmountPaid" xml:lang="en-US" id="label_penn_ExchangeAgreementAmountPaid">Exchange Agreement Amount Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementAmountPaid" xlink:to="label_penn_ExchangeAgreementAmountPaid" xlink:title="label: ExchangeAgreementAmountPaid to label_penn_ExchangeAgreementAmountPaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementAmountPaid_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExchangeAgreementAmountPaid" xml:lang="en-US" id="label_penn_ExchangeAgreementAmountPaid_1">Exchange agreement amount paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementAmountPaid" xlink:to="label_penn_ExchangeAgreementAmountPaid_1" xlink:title="label: ExchangeAgreementAmountPaid to label_penn_ExchangeAgreementAmountPaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementAmountPaid_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExchangeAgreementAmountPaid" xml:lang="en-US" id="label_penn_ExchangeAgreementAmountPaid_2">Represents the amount paid under exchange and repurchase transactions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementAmountPaid" xlink:to="label_penn_ExchangeAgreementAmountPaid_2" xlink:title="label: ExchangeAgreementAmountPaid to label_penn_ExchangeAgreementAmountPaid" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExchangeAgreementNumberOfPreferredSharesIssued" xlink:label="penn_ExchangeAgreementNumberOfPreferredSharesIssued" xlink:title="ExchangeAgreementNumberOfPreferredSharesIssued" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" xml:lang="en-US" id="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued">Exchange Agreement Number of Preferred Shares Issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementNumberOfPreferredSharesIssued" xlink:to="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" xlink:title="label: ExchangeAgreementNumberOfPreferredSharesIssued to label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" xml:lang="en-US" id="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued_1">Exchange agreement number of preferred shares issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementNumberOfPreferredSharesIssued" xlink:to="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued_1" xlink:title="label: ExchangeAgreementNumberOfPreferredSharesIssued to label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" xml:lang="en-US" id="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued_2">Represents the number of preferred shares issued to the Exchange agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementNumberOfPreferredSharesIssued" xlink:to="label_penn_ExchangeAgreementNumberOfPreferredSharesIssued_2" xlink:title="label: ExchangeAgreementNumberOfPreferredSharesIssued to label_penn_ExchangeAgreementNumberOfPreferredSharesIssued" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xlink:label="penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xlink:title="WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xml:lang="en-US" id="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock">Weighted Average Number of Shares Outstanding Basic Increase Due to Redemption of Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xlink:to="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xlink:title="label: WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock to label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xml:lang="en-US" id="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock_1">Increase in Company's basic share count due to redemption of Series B Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xlink:to="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock_1" xlink:title="label: WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock to label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xml:lang="en-US" id="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock_2">Represents the increase in the diluted weighted-average common shares outstanding resulting from redemption of Series B preferred stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" xlink:to="label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock_2" xlink:title="label: WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock to label_penn_WeightedAverageNumberOfSharesOutstandingBasicIncreaseDueToRedemptionOfPreferredStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xlink:label="penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xlink:title="DebtInstrumentTotalConsiderationPerPrincipalAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount">Debt Instrument Total Consideration Per Principal Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xlink:title="label: DebtInstrumentTotalConsiderationPerPrincipalAmount to label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount_1">Total Consideration price of debt instrument per $1000 principal amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount_1" xlink:title="label: DebtInstrumentTotalConsiderationPerPrincipalAmount to label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount_2">Represents the Total Consideration per 1000 dollar of the debt instrument's principal amount.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount_2" xlink:title="label: DebtInstrumentTotalConsiderationPerPrincipalAmount to label_penn_DebtInstrumentTotalConsiderationPerPrincipalAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xlink:label="penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xlink:title="DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration">Debt Instrument Principal Amount Used to Determine Total Consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration_1">Principal amount used to determine the Total Consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration_1" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration_2">Represents the principal amount used to determine the Total Consideration under the tender offer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration_2" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTotalConsideration" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xlink:label="penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xlink:title="DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount">Debt Instrument Tender Offer Consideration Per Principal Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xlink:title="label: DebtInstrumentTenderOfferConsiderationPerPrincipalAmount to label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount_1">Tender Offer Consideration price of debt instrument per $1000 principal amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount_1" xlink:title="label: DebtInstrumentTenderOfferConsiderationPerPrincipalAmount to label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount_2">Represents the Tender Offer Consideration per 1000 dollar of the debt instrument's principal amount.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount_2" xlink:title="label: DebtInstrumentTenderOfferConsiderationPerPrincipalAmount to label_penn_DebtInstrumentTenderOfferConsiderationPerPrincipalAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xlink:label="penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xlink:title="DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration">Debt Instrument Principal Amount Used to Determine Tender Offer Consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration_1">Principal amount used to determine the Tender Offer Consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration_1" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration_2">Represents the principal amount used to determine the Tender Offer Consideration under the tender offer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration_2" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineTenderOfferConsideration" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xlink:label="penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xlink:title="DebtInstrumentConsentPaymentPerPrincipalAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount">Debt Instrument Consent Payment Per Principal Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xlink:title="label: DebtInstrumentConsentPaymentPerPrincipalAmount to label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount_1">Consent payment per $1000 principal amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount_1" xlink:title="label: DebtInstrumentConsentPaymentPerPrincipalAmount to label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount_2">Represents the consent payment consideration for each $1000 of the debt instrument's principal amount.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentConsentPaymentPerPrincipalAmount" xlink:to="label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount_2" xlink:title="label: DebtInstrumentConsentPaymentPerPrincipalAmount to label_penn_DebtInstrumentConsentPaymentPerPrincipalAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xlink:label="penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xlink:title="DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment">Debt Instrument Principal Amount Used to Determine Consent Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment_1">Principal amount used to determine consent payment deadline</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment_1" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xml:lang="en-US" id="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment_2">Represents the principal amount used to determine the consent payment deadline under the tender offer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" xlink:to="label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment_2" xlink:title="label: DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment to label_penn_DebtInstrumentPrincipalAmountUsedToDetermineConsentPayment" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xlink:label="penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xlink:title="DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xml:lang="en-US" id="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt">Debt Instrument Period from Completion of Equity Offering During which Entity Can Redeem Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xlink:to="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xlink:title="label: DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt to label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xml:lang="en-US" id="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt_1">Period from completion of equity offering, during which notes can be redeemed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xlink:to="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt_1" xlink:title="label: DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt to label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xml:lang="en-US" id="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt_2">Represents the period from completion of equity offering, during which notes can be redeemed by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" xlink:to="label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt_2" xlink:title="label: DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt to label_penn_DebtInstrumentPeriodFromCompletionOfEquityOfferingDuringWhichEntityCanRedeemDebt" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xlink:label="penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xlink:title="DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xml:lang="en-US" id="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding">Debt Instrument Percentage of Notes Originally Issued Remains Outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xlink:to="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xlink:title="label: DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding to label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xml:lang="en-US" id="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding_1">Percentage of notes originally issued remains outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xlink:to="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding_1" xlink:title="label: DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding to label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xml:lang="en-US" id="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding_2">Represents the percentage of notes originally issued, but remain outstanding after redemption.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" xlink:to="label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding_2" xlink:title="label: DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding to label_penn_DebtInstrumentPercentageOfNotesOriginallyIssuedRemainsOutstanding" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentFloorOfVariableRateBasis" xlink:label="penn_DebtInstrumentFloorOfVariableRateBasis" xlink:title="DebtInstrumentFloorOfVariableRateBasis" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentFloorOfVariableRateBasis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentFloorOfVariableRateBasis" xml:lang="en-US" id="label_penn_DebtInstrumentFloorOfVariableRateBasis">Debt Instrument Floor of Variable Rate Basis</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentFloorOfVariableRateBasis" xlink:to="label_penn_DebtInstrumentFloorOfVariableRateBasis" xlink:title="label: DebtInstrumentFloorOfVariableRateBasis to label_penn_DebtInstrumentFloorOfVariableRateBasis" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentFloorOfVariableRateBasis_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentFloorOfVariableRateBasis" xml:lang="en-US" id="label_penn_DebtInstrumentFloorOfVariableRateBasis_1">Interest rate description floor rate (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentFloorOfVariableRateBasis" xlink:to="label_penn_DebtInstrumentFloorOfVariableRateBasis_1" xlink:title="label: DebtInstrumentFloorOfVariableRateBasis to label_penn_DebtInstrumentFloorOfVariableRateBasis" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentFloorOfVariableRateBasis_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentFloorOfVariableRateBasis" xml:lang="en-US" id="label_penn_DebtInstrumentFloorOfVariableRateBasis_2">Represents the floor rate of the variable rate basis used to arrive at interest rate payable on debt.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentFloorOfVariableRateBasis" xlink:to="label_penn_DebtInstrumentFloorOfVariableRateBasis_2" xlink:title="label: DebtInstrumentFloorOfVariableRateBasis to label_penn_DebtInstrumentFloorOfVariableRateBasis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingencySettlementAgreementNumberOfParties" xlink:label="penn_LossContingencySettlementAgreementNumberOfParties" xlink:title="LossContingencySettlementAgreementNumberOfParties" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencySettlementAgreementNumberOfParties" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingencySettlementAgreementNumberOfParties" xml:lang="en-US" id="label_penn_LossContingencySettlementAgreementNumberOfParties">Loss Contingency Settlement Agreement Number of Parties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencySettlementAgreementNumberOfParties" xlink:to="label_penn_LossContingencySettlementAgreementNumberOfParties" xlink:title="label: LossContingencySettlementAgreementNumberOfParties to label_penn_LossContingencySettlementAgreementNumberOfParties" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencySettlementAgreementNumberOfParties_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingencySettlementAgreementNumberOfParties" xml:lang="en-US" id="label_penn_LossContingencySettlementAgreementNumberOfParties_1">Number of parties to the settlement agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencySettlementAgreementNumberOfParties" xlink:to="label_penn_LossContingencySettlementAgreementNumberOfParties_1" xlink:title="label: LossContingencySettlementAgreementNumberOfParties to label_penn_LossContingencySettlementAgreementNumberOfParties" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencySettlementAgreementNumberOfParties_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingencySettlementAgreementNumberOfParties" xml:lang="en-US" id="label_penn_LossContingencySettlementAgreementNumberOfParties_2">Represents the number of parties to the settlement agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencySettlementAgreementNumberOfParties" xlink:to="label_penn_LossContingencySettlementAgreementNumberOfParties_2" xlink:title="label: LossContingencySettlementAgreementNumberOfParties to label_penn_LossContingencySettlementAgreementNumberOfParties" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExchangeAgreementRightToExchangeNumberOfShares" xlink:label="penn_ExchangeAgreementRightToExchangeNumberOfShares" xlink:title="ExchangeAgreementRightToExchangeNumberOfShares" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementRightToExchangeNumberOfShares" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExchangeAgreementRightToExchangeNumberOfShares" xml:lang="en-US" id="label_penn_ExchangeAgreementRightToExchangeNumberOfShares">Exchange Agreement Right to Exchange Number of Shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementRightToExchangeNumberOfShares" xlink:to="label_penn_ExchangeAgreementRightToExchangeNumberOfShares" xlink:title="label: ExchangeAgreementRightToExchangeNumberOfShares to label_penn_ExchangeAgreementRightToExchangeNumberOfShares" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementRightToExchangeNumberOfShares_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExchangeAgreementRightToExchangeNumberOfShares" xml:lang="en-US" id="label_penn_ExchangeAgreementRightToExchangeNumberOfShares_1">Number of shares of preferred stock provided with the right to exchange as per the Exchange Agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementRightToExchangeNumberOfShares" xlink:to="label_penn_ExchangeAgreementRightToExchangeNumberOfShares_1" xlink:title="label: ExchangeAgreementRightToExchangeNumberOfShares to label_penn_ExchangeAgreementRightToExchangeNumberOfShares" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExchangeAgreementRightToExchangeNumberOfShares_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExchangeAgreementRightToExchangeNumberOfShares" xml:lang="en-US" id="label_penn_ExchangeAgreementRightToExchangeNumberOfShares_2">Represents the number of shares of preferred stock provided with the right to exchange.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExchangeAgreementRightToExchangeNumberOfShares" xlink:to="label_penn_ExchangeAgreementRightToExchangeNumberOfShares_2" xlink:title="label: ExchangeAgreementRightToExchangeNumberOfShares to label_penn_ExchangeAgreementRightToExchangeNumberOfShares" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_StockRepurchasedDuringPeriodValuePerShare" xlink:label="penn_StockRepurchasedDuringPeriodValuePerShare" xlink:title="StockRepurchasedDuringPeriodValuePerShare" />
    <link:label xlink:type="resource" xlink:label="label_penn_StockRepurchasedDuringPeriodValuePerShare" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_StockRepurchasedDuringPeriodValuePerShare" xml:lang="en-US" id="label_penn_StockRepurchasedDuringPeriodValuePerShare">Repurchase price of preferred stock (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StockRepurchasedDuringPeriodValuePerShare" xlink:to="label_penn_StockRepurchasedDuringPeriodValuePerShare" xlink:title="label: StockRepurchasedDuringPeriodValuePerShare to label_penn_StockRepurchasedDuringPeriodValuePerShare" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_StockRepurchasedDuringPeriodValuePerShare_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_StockRepurchasedDuringPeriodValuePerShare" xml:lang="en-US" id="label_penn_StockRepurchasedDuringPeriodValuePerShare_1">Represents the price per share of preferred stock repurchased during the period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StockRepurchasedDuringPeriodValuePerShare" xlink:to="label_penn_StockRepurchasedDuringPeriodValuePerShare_1" xlink:title="label: StockRepurchasedDuringPeriodValuePerShare to label_penn_StockRepurchasedDuringPeriodValuePerShare" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_StockRepurchasedDuringPeriodValuePerShare_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_StockRepurchasedDuringPeriodValuePerShare" xml:lang="en-US" id="label_penn_StockRepurchasedDuringPeriodValuePerShare_2">Stock Repurchased During Period Value Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StockRepurchasedDuringPeriodValuePerShare" xlink:to="label_penn_StockRepurchasedDuringPeriodValuePerShare_2" xlink:title="label: StockRepurchasedDuringPeriodValuePerShare to label_penn_StockRepurchasedDuringPeriodValuePerShare" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CenterbridgePartnersLPMember" xlink:label="penn_CenterbridgePartnersLPMember" xlink:title="CenterbridgePartnersLPMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_CenterbridgePartnersLPMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CenterbridgePartnersLPMember" xml:lang="en-US" id="label_penn_CenterbridgePartnersLPMember">Centerbridge Partners LP [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CenterbridgePartnersLPMember" xlink:to="label_penn_CenterbridgePartnersLPMember" xlink:title="label: CenterbridgePartnersLPMember to label_penn_CenterbridgePartnersLPMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CenterbridgePartnersLPMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CenterbridgePartnersLPMember" xml:lang="en-US" id="label_penn_CenterbridgePartnersLPMember_1">Centerbridge</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CenterbridgePartnersLPMember" xlink:to="label_penn_CenterbridgePartnersLPMember_1" xlink:title="label: CenterbridgePartnersLPMember to label_penn_CenterbridgePartnersLPMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CenterbridgePartnersLPMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CenterbridgePartnersLPMember" xml:lang="en-US" id="label_penn_CenterbridgePartnersLPMember_2">Represents information pertaining to Centerbridge Partners, L.P.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CenterbridgePartnersLPMember" xlink:to="label_penn_CenterbridgePartnersLPMember_2" xlink:title="label: CenterbridgePartnersLPMember to label_penn_CenterbridgePartnersLPMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_WellsFargoInvestmentHoldingsLLCMember" xlink:label="penn_WellsFargoInvestmentHoldingsLLCMember" xlink:title="WellsFargoInvestmentHoldingsLLCMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_WellsFargoInvestmentHoldingsLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_WellsFargoInvestmentHoldingsLLCMember" xml:lang="en-US" id="label_penn_WellsFargoInvestmentHoldingsLLCMember">Represents information pertaining to Wells Fargo Investment Holdings, LLC.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WellsFargoInvestmentHoldingsLLCMember" xlink:to="label_penn_WellsFargoInvestmentHoldingsLLCMember" xlink:title="label: WellsFargoInvestmentHoldingsLLCMember to label_penn_WellsFargoInvestmentHoldingsLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_WellsFargoInvestmentHoldingsLLCMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_WellsFargoInvestmentHoldingsLLCMember" xml:lang="en-US" id="label_penn_WellsFargoInvestmentHoldingsLLCMember_1">Wells Fargo Investment Holdings, LLC</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WellsFargoInvestmentHoldingsLLCMember" xlink:to="label_penn_WellsFargoInvestmentHoldingsLLCMember_1" xlink:title="label: WellsFargoInvestmentHoldingsLLCMember to label_penn_WellsFargoInvestmentHoldingsLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_WellsFargoInvestmentHoldingsLLCMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_WellsFargoInvestmentHoldingsLLCMember" xml:lang="en-US" id="label_penn_WellsFargoInvestmentHoldingsLLCMember_2">Wells Fargo Investment Holdings LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WellsFargoInvestmentHoldingsLLCMember" xlink:to="label_penn_WellsFargoInvestmentHoldingsLLCMember_2" xlink:title="label: WellsFargoInvestmentHoldingsLLCMember to label_penn_WellsFargoInvestmentHoldingsLLCMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xlink:label="penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xlink:title="AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xml:lang="en-US" id="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects">Accounts Receivable Gaming Revenue Settlements and Capital Reinvestment Projects</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xlink:to="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xlink:title="label: AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects to label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xml:lang="en-US" id="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects_1">Represents the amount due for gaming revenue settlements and capital reinvestment projects.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xlink:to="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects_1" xlink:title="label: AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects to label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xml:lang="en-US" id="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects_2">Due from West Virginia Lottery for gaming revenue settlements and capital reinvestment projects</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" xlink:to="label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects_2" xlink:title="label: AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects to label_penn_AccountsReceivableGamingRevenueSettlementsAndCapitalReinvestmentProjects" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NoncashGainsLossesOnExtinguishmentOfDebt" xlink:label="penn_NoncashGainsLossesOnExtinguishmentOfDebt" xlink:title="NoncashGainsLossesOnExtinguishmentOfDebt" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" xml:lang="en-US" id="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt">Loss on early extinguishment of debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashGainsLossesOnExtinguishmentOfDebt" xlink:to="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" xlink:title="label: NoncashGainsLossesOnExtinguishmentOfDebt to label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" xml:lang="en-US" id="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt_1">Noncash Gains (Losses) on Extinguishment of Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashGainsLossesOnExtinguishmentOfDebt" xlink:to="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt_1" xlink:title="label: NoncashGainsLossesOnExtinguishmentOfDebt to label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" xml:lang="en-US" id="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt_2">Represents the noncash component of the debt extinguishment charge.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashGainsLossesOnExtinguishmentOfDebt" xlink:to="label_penn_NoncashGainsLossesOnExtinguishmentOfDebt_2" xlink:title="label: NoncashGainsLossesOnExtinguishmentOfDebt to label_penn_NoncashGainsLossesOnExtinguishmentOfDebt" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AccountsReceivableRacingSettlementsDue" xlink:label="penn_AccountsReceivableRacingSettlementsDue" xlink:title="AccountsReceivableRacingSettlementsDue" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableRacingSettlementsDue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AccountsReceivableRacingSettlementsDue" xml:lang="en-US" id="label_penn_AccountsReceivableRacingSettlementsDue">Accounts Receivable Racing Settlements Due</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableRacingSettlementsDue" xlink:to="label_penn_AccountsReceivableRacingSettlementsDue" xlink:title="label: AccountsReceivableRacingSettlementsDue to label_penn_AccountsReceivableRacingSettlementsDue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableRacingSettlementsDue_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AccountsReceivableRacingSettlementsDue" xml:lang="en-US" id="label_penn_AccountsReceivableRacingSettlementsDue_1">Racing settlements due from simulcasting at Hollywood Casino at Penn National Race Course</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableRacingSettlementsDue" xlink:to="label_penn_AccountsReceivableRacingSettlementsDue_1" xlink:title="label: AccountsReceivableRacingSettlementsDue to label_penn_AccountsReceivableRacingSettlementsDue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableRacingSettlementsDue_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AccountsReceivableRacingSettlementsDue" xml:lang="en-US" id="label_penn_AccountsReceivableRacingSettlementsDue_2">Represents the racing settlements due from simulcasting.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableRacingSettlementsDue" xlink:to="label_penn_AccountsReceivableRacingSettlementsDue_2" xlink:title="label: AccountsReceivableRacingSettlementsDue to label_penn_AccountsReceivableRacingSettlementsDue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AccountsReceivableReimbursementOfExpensesPaid" xlink:label="penn_AccountsReceivableReimbursementOfExpensesPaid" xlink:title="AccountsReceivableReimbursementOfExpensesPaid" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableReimbursementOfExpensesPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AccountsReceivableReimbursementOfExpensesPaid" xml:lang="en-US" id="label_penn_AccountsReceivableReimbursementOfExpensesPaid">Accounts Receivable Reimbursement of Expenses Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableReimbursementOfExpensesPaid" xlink:to="label_penn_AccountsReceivableReimbursementOfExpensesPaid" xlink:title="label: AccountsReceivableReimbursementOfExpensesPaid to label_penn_AccountsReceivableReimbursementOfExpensesPaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableReimbursementOfExpensesPaid_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AccountsReceivableReimbursementOfExpensesPaid" xml:lang="en-US" id="label_penn_AccountsReceivableReimbursementOfExpensesPaid_1">Reimbursement of expenses paid on behalf of the company's joint venture</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableReimbursementOfExpensesPaid" xlink:to="label_penn_AccountsReceivableReimbursementOfExpensesPaid_1" xlink:title="label: AccountsReceivableReimbursementOfExpensesPaid to label_penn_AccountsReceivableReimbursementOfExpensesPaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccountsReceivableReimbursementOfExpensesPaid_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AccountsReceivableReimbursementOfExpensesPaid" xml:lang="en-US" id="label_penn_AccountsReceivableReimbursementOfExpensesPaid_2">Represents the reimbursement of expenses paid.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccountsReceivableReimbursementOfExpensesPaid" xlink:to="label_penn_AccountsReceivableReimbursementOfExpensesPaid_2" xlink:title="label: AccountsReceivableReimbursementOfExpensesPaid to label_penn_AccountsReceivableReimbursementOfExpensesPaid" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" xlink:label="penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" xlink:title="AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" xml:lang="en-US" id="label_penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract">Acquisitions and Other Recent Business Ventures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" xlink:to="label_penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" xlink:title="label: AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract to label_penn_AcquisitionAndOtherRecentBusinessVenturesDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:label="penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:title="HarrahsStLouisGamingAndLodgingFacilityMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" xml:lang="en-US" id="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember">Harrahs St Louis Gaming and Lodging Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:to="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:title="label: HarrahsStLouisGamingAndLodgingFacilityMember to label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" xml:lang="en-US" id="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_1">Harrah's St. Louis gaming and lodging facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:to="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_1" xlink:title="label: HarrahsStLouisGamingAndLodgingFacilityMember to label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" xml:lang="en-US" id="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_2">Represents the Harrah's St. Louis gaming and lodging facility, an acquiree of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:to="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_2" xlink:title="label: HarrahsStLouisGamingAndLodgingFacilityMember to label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" xml:lang="en-US" id="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_3">Hollywood St. Louis</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HarrahsStLouisGamingAndLodgingFacilityMember" xlink:to="label_penn_HarrahsStLouisGamingAndLodgingFacilityMember_3" xlink:title="label: HarrahsStLouisGamingAndLodgingFacilityMember to label_penn_HarrahsStLouisGamingAndLodgingFacilityMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xlink:label="penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xlink:title="AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xml:lang="en-US" id="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember">Affiliates of Entity Chairman and Chief Executive Officer [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xlink:to="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xlink:title="label: AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember to label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xml:lang="en-US" id="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember_1">Affiliates of the entity's Chairman and Chief Executive Officer</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xlink:to="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember_1" xlink:title="label: AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember to label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xml:lang="en-US" id="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember_2">Represents affiliates of the entity's Chairman and Chief Executive Officer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" xlink:to="label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember_2" xlink:title="label: AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember to label_penn_AffiliatesOfEntityChairmanAndChiefExecutiveOfficerMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:label="us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:title="AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xml:lang="en-US" id="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments">Gain on investment in corporate debt securities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:to="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:title="label: AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments to label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xml:lang="en-US" id="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_1">Gain realized on sale of investment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:to="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_1" xlink:title="label: AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments to label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xml:lang="en-US" id="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_2">Realized gain on finalization of bankruptcy proceedings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:to="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_2" xlink:title="label: AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments to label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_3" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xml:lang="en-US" id="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_3">Available-for-sale Securities, Gross Realized Gain (Loss), Excluding Other than Temporary Impairments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" xlink:to="label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments_3" xlink:title="label: AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments to label_us-gaap_AvailableforsaleSecuritiesGrossRealizedGainLossExcludingOtherThanTemporaryImpairments" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AgreementsWithUnionsNumberOfEmployees" xlink:label="penn_AgreementsWithUnionsNumberOfEmployees" xlink:title="AgreementsWithUnionsNumberOfEmployees" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithUnionsNumberOfEmployees" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AgreementsWithUnionsNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithUnionsNumberOfEmployees">Number of employees under agreements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithUnionsNumberOfEmployees" xlink:to="label_penn_AgreementsWithUnionsNumberOfEmployees" xlink:title="label: AgreementsWithUnionsNumberOfEmployees to label_penn_AgreementsWithUnionsNumberOfEmployees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithUnionsNumberOfEmployees_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AgreementsWithUnionsNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithUnionsNumberOfEmployees_1">Represents the number of employees in union with whom the agreements have been made.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithUnionsNumberOfEmployees" xlink:to="label_penn_AgreementsWithUnionsNumberOfEmployees_1" xlink:title="label: AgreementsWithUnionsNumberOfEmployees to label_penn_AgreementsWithUnionsNumberOfEmployees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithUnionsNumberOfEmployees_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AgreementsWithUnionsNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithUnionsNumberOfEmployees_2">Agreements with Unions, Number of Employees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithUnionsNumberOfEmployees" xlink:to="label_penn_AgreementsWithUnionsNumberOfEmployees_2" xlink:title="label: AgreementsWithUnionsNumberOfEmployees to label_penn_AgreementsWithUnionsNumberOfEmployees" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xlink:label="penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xlink:title="AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" />
    <link:label xlink:type="resource" xlink:label="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xml:lang="en-US" id="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes">Amended Lease Rent as Percentage of Adjusted Gaming Win, Net of Gaming, Taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xlink:to="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xlink:title="label: AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes to label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xml:lang="en-US" id="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes_1">Rent to be paid by BTN expressed as a percentage of adjusted gaming win under the Amended Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xlink:to="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes_1" xlink:title="label: AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes to label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xml:lang="en-US" id="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes_2">Represents the rent to be paid by BTN as a percentage of adjusted gaming win after gaming taxes have been deducted.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" xlink:to="label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes_2" xlink:title="label: AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes to label_penn_AmendedLeaseRentAsPercentageOfAdjustedGamingWinNetOfGamingTaxes" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AnticipatedCompetitionMember" xlink:label="penn_AnticipatedCompetitionMember" xlink:title="AnticipatedCompetitionMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedCompetitionMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AnticipatedCompetitionMember" xml:lang="en-US" id="label_penn_AnticipatedCompetitionMember">Represents the competition anticipated by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedCompetitionMember" xlink:to="label_penn_AnticipatedCompetitionMember" xlink:title="label: AnticipatedCompetitionMember to label_penn_AnticipatedCompetitionMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedCompetitionMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AnticipatedCompetitionMember" xml:lang="en-US" id="label_penn_AnticipatedCompetitionMember_1">Anticipated competition</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedCompetitionMember" xlink:to="label_penn_AnticipatedCompetitionMember_1" xlink:title="label: AnticipatedCompetitionMember to label_penn_AnticipatedCompetitionMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AnticipatedCompetitionMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AnticipatedCompetitionMember" xml:lang="en-US" id="label_penn_AnticipatedCompetitionMember_2">Anticipated Competition [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AnticipatedCompetitionMember" xlink:to="label_penn_AnticipatedCompetitionMember_2" xlink:title="label: AnticipatedCompetitionMember to label_penn_AnticipatedCompetitionMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xlink:label="penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xlink:title="AreaOfLeasedExecutiveOfficeAndWarehouseSpace" />
    <link:label xlink:type="resource" xlink:label="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xml:lang="en-US" id="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace">Area of Leased Executive Office and Warehouse Space</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xlink:to="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xlink:title="label: AreaOfLeasedExecutiveOfficeAndWarehouseSpace to label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xml:lang="en-US" id="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace_1">Area of executive office and warehouse space for buildings in Wyomissing, Pennsylvania leased (in square feet)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xlink:to="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace_1" xlink:title="label: AreaOfLeasedExecutiveOfficeAndWarehouseSpace to label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xml:lang="en-US" id="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace_2">Represents the area of executive office and warehouse space for buildings leased by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" xlink:to="label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace_2" xlink:title="label: AreaOfLeasedExecutiveOfficeAndWarehouseSpace to label_penn_AreaOfLeasedExecutiveOfficeAndWarehouseSpace" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="dei_EntityWellKnownSeasonedIssuer" xlink:title="EntityWellKnownSeasonedIssuer" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityWellKnownSeasonedIssuer" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityWellKnownSeasonedIssuer" xml:lang="en-US" id="label_dei_EntityWellKnownSeasonedIssuer">Entity Well-known Seasoned Issuer</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ArgosyCasinoAltonMember" xlink:label="penn_ArgosyCasinoAltonMember" xlink:title="ArgosyCasinoAltonMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoAltonMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ArgosyCasinoAltonMember" xml:lang="en-US" id="label_penn_ArgosyCasinoAltonMember">Represents Argosy Casino Alton, a reporting unit of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoAltonMember" xlink:to="label_penn_ArgosyCasinoAltonMember" xlink:title="label: ArgosyCasinoAltonMember to label_penn_ArgosyCasinoAltonMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoAltonMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ArgosyCasinoAltonMember" xml:lang="en-US" id="label_penn_ArgosyCasinoAltonMember_1">Argosy Casino Alton</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoAltonMember" xlink:to="label_penn_ArgosyCasinoAltonMember_1" xlink:title="label: ArgosyCasinoAltonMember to label_penn_ArgosyCasinoAltonMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoAltonMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ArgosyCasinoAltonMember" xml:lang="en-US" id="label_penn_ArgosyCasinoAltonMember_2">Argosy Casino Alton [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoAltonMember" xlink:to="label_penn_ArgosyCasinoAltonMember_2" xlink:title="label: ArgosyCasinoAltonMember to label_penn_ArgosyCasinoAltonMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityVoluntaryFilers" xlink:label="dei_EntityVoluntaryFilers" xlink:title="EntityVoluntaryFilers" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityVoluntaryFilers" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityVoluntaryFilers" xml:lang="en-US" id="label_dei_EntityVoluntaryFilers">Entity Voluntary Filers</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityVoluntaryFilers" xlink:to="label_dei_EntityVoluntaryFilers" xlink:title="label: EntityVoluntaryFilers to label_dei_EntityVoluntaryFilers" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ArgosyCasinoRiversideMember" xlink:label="penn_ArgosyCasinoRiversideMember" xlink:title="ArgosyCasinoRiversideMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoRiversideMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ArgosyCasinoRiversideMember" xml:lang="en-US" id="label_penn_ArgosyCasinoRiversideMember">Represents Argosy Casino Riverside, a reporting unit of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoRiversideMember" xlink:to="label_penn_ArgosyCasinoRiversideMember" xlink:title="label: ArgosyCasinoRiversideMember to label_penn_ArgosyCasinoRiversideMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoRiversideMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ArgosyCasinoRiversideMember" xml:lang="en-US" id="label_penn_ArgosyCasinoRiversideMember_1">Argosy Casino Riverside</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoRiversideMember" xlink:to="label_penn_ArgosyCasinoRiversideMember_1" xlink:title="label: ArgosyCasinoRiversideMember to label_penn_ArgosyCasinoRiversideMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoRiversideMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ArgosyCasinoRiversideMember" xml:lang="en-US" id="label_penn_ArgosyCasinoRiversideMember_2">Argosy Casino Riverside [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoRiversideMember" xlink:to="label_penn_ArgosyCasinoRiversideMember_2" xlink:title="label: ArgosyCasinoRiversideMember to label_penn_ArgosyCasinoRiversideMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCurrentReportingStatus" xlink:label="dei_EntityCurrentReportingStatus" xlink:title="EntityCurrentReportingStatus" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityCurrentReportingStatus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCurrentReportingStatus" xml:lang="en-US" id="label_dei_EntityCurrentReportingStatus">Entity Current Reporting Status</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCurrentReportingStatus" xlink:to="label_dei_EntityCurrentReportingStatus" xlink:title="label: EntityCurrentReportingStatus to label_dei_EntityCurrentReportingStatus" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ArgosyCasinoSiouxCityMember" xlink:label="penn_ArgosyCasinoSiouxCityMember" xlink:title="ArgosyCasinoSiouxCityMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoSiouxCityMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ArgosyCasinoSiouxCityMember" xml:lang="en-US" id="label_penn_ArgosyCasinoSiouxCityMember">Represents Argosy Casino Sioux City, a reporting unit of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoSiouxCityMember" xlink:to="label_penn_ArgosyCasinoSiouxCityMember" xlink:title="label: ArgosyCasinoSiouxCityMember to label_penn_ArgosyCasinoSiouxCityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoSiouxCityMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ArgosyCasinoSiouxCityMember" xml:lang="en-US" id="label_penn_ArgosyCasinoSiouxCityMember_1">Argosy Casino Sioux City</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoSiouxCityMember" xlink:to="label_penn_ArgosyCasinoSiouxCityMember_1" xlink:title="label: ArgosyCasinoSiouxCityMember to label_penn_ArgosyCasinoSiouxCityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ArgosyCasinoSiouxCityMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ArgosyCasinoSiouxCityMember" xml:lang="en-US" id="label_penn_ArgosyCasinoSiouxCityMember_2">Argosy Casino Sioux City [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ArgosyCasinoSiouxCityMember" xlink:to="label_penn_ArgosyCasinoSiouxCityMember_2" xlink:title="label: ArgosyCasinoSiouxCityMember to label_penn_ArgosyCasinoSiouxCityMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityFilerCategory" xlink:label="dei_EntityFilerCategory" xlink:title="EntityFilerCategory" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityFilerCategory" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityFilerCategory" xml:lang="en-US" id="label_dei_EntityFilerCategory">Entity Filer Category</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFilerCategory" xlink:to="label_dei_EntityFilerCategory" xlink:title="label: EntityFilerCategory to label_dei_EntityFilerCategory" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xlink:label="penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xlink:title="AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" />
    <link:label xlink:type="resource" xlink:label="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xml:lang="en-US" id="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet">Total other assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xlink:to="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xlink:title="label: AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet to label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xml:lang="en-US" id="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet_1">Assets, Noncurrent, Excluding Property, Plant and Equipment, Net</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xlink:to="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet_1" xlink:title="label: AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet to label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xml:lang="en-US" id="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet_2">Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer, excluding Net Property, Plant and Equipment.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" xlink:to="label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet_2" xlink:title="label: AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet to label_penn_AssetsNoncurrentExcludingPropertyPlantAndEquipmentNet" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" xlink:title="EntityPublicFloat" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityPublicFloat" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityPublicFloat" xml:lang="en-US" id="label_dei_EntityPublicFloat">Entity Public Float</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="label_dei_EntityPublicFloat" xlink:title="label: EntityPublicFloat to label_dei_EntityPublicFloat" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xlink:label="penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xlink:title="AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost">Available For Sale Securities, Debt Maturities in Year Two Amortized Cost</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xlink:to="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xlink:title="label: AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost to label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost_1">This item represents the fair value of debt securities which are expected to mature within year two of the balance sheet date and which are categorized neither as held-to-maturity nor trading securities.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xlink:to="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost_1" xlink:title="label: AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost to label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost_2">2013</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" xlink:to="label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost_2" xlink:title="label: AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost to label_penn_AvailableForSaleSecuritiesDebtMaturitiesInYearTwoAmortizedCost" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityRegistrantName" xlink:label="dei_EntityRegistrantName" xlink:title="EntityRegistrantName" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityRegistrantName" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityRegistrantName" xml:lang="en-US" id="label_dei_EntityRegistrantName">Entity Registrant Name</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityRegistrantName" xlink:to="label_dei_EntityRegistrantName" xlink:title="label: EntityRegistrantName to label_dei_EntityRegistrantName" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xlink:label="penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xlink:title="AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount">Represents the carrying amount of the entity's available-for-sale debt securities which has been sold.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xlink:to="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xlink:title="label: AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount to label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount_1">Available For Sale Securities Debt Securities Sold Carrying Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xlink:to="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount_1" xlink:title="label: AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount to label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount_2">Sale of investment in corporate debt securities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" xlink:to="label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount_2" xlink:title="label: AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount to label_penn_AvailableForSaleSecuritiesDebtSecuritiesSoldCarryingAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCentralIndexKey" xlink:label="dei_EntityCentralIndexKey" xlink:title="EntityCentralIndexKey" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityCentralIndexKey" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCentralIndexKey" xml:lang="en-US" id="label_dei_EntityCentralIndexKey">Entity Central Index Key</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCentralIndexKey" xlink:to="label_dei_EntityCentralIndexKey" xlink:title="label: EntityCentralIndexKey to label_dei_EntityCentralIndexKey" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BeulahParkMember" xlink:label="penn_BeulahParkMember" xlink:title="BeulahParkMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_BeulahParkMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BeulahParkMember" xml:lang="en-US" id="label_penn_BeulahParkMember">Beulah Park [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BeulahParkMember" xlink:to="label_penn_BeulahParkMember" xlink:title="label: BeulahParkMember to label_penn_BeulahParkMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BeulahParkMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BeulahParkMember" xml:lang="en-US" id="label_penn_BeulahParkMember_1">Beulah Park</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BeulahParkMember" xlink:to="label_penn_BeulahParkMember_1" xlink:title="label: BeulahParkMember to label_penn_BeulahParkMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BeulahParkMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BeulahParkMember" xml:lang="en-US" id="label_penn_BeulahParkMember_2">Represents Beulah Park in Grove City, Ohio from Heartland Jockey Club Ltd.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BeulahParkMember" xlink:to="label_penn_BeulahParkMember_2" xlink:title="label: BeulahParkMember to label_penn_BeulahParkMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BreachInPreDevelopmentAgreementMember" xlink:label="penn_BreachInPreDevelopmentAgreementMember" xlink:title="BreachInPreDevelopmentAgreementMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_BreachInPreDevelopmentAgreementMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BreachInPreDevelopmentAgreementMember" xml:lang="en-US" id="label_penn_BreachInPreDevelopmentAgreementMember">Represents the law suit for breach in pre-development agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BreachInPreDevelopmentAgreementMember" xlink:to="label_penn_BreachInPreDevelopmentAgreementMember" xlink:title="label: BreachInPreDevelopmentAgreementMember to label_penn_BreachInPreDevelopmentAgreementMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BreachInPreDevelopmentAgreementMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BreachInPreDevelopmentAgreementMember" xml:lang="en-US" id="label_penn_BreachInPreDevelopmentAgreementMember_1">Breach in pre-development agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BreachInPreDevelopmentAgreementMember" xlink:to="label_penn_BreachInPreDevelopmentAgreementMember_1" xlink:title="label: BreachInPreDevelopmentAgreementMember to label_penn_BreachInPreDevelopmentAgreementMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BreachInPreDevelopmentAgreementMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BreachInPreDevelopmentAgreementMember" xml:lang="en-US" id="label_penn_BreachInPreDevelopmentAgreementMember_2">Breach in Pre Development Agreement [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BreachInPreDevelopmentAgreementMember" xlink:to="label_penn_BreachInPreDevelopmentAgreementMember_2" xlink:title="label: BreachInPreDevelopmentAgreementMember to label_penn_BreachInPreDevelopmentAgreementMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xlink:label="penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xlink:title="BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations">Builder Risk Insurance Policy Amount for Delay in Completion of Renovations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xlink:to="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xlink:title="label: BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations to label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations_1">Delay in completion limit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xlink:to="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations_1" xlink:title="label: BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations to label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations_2">Represents the coverage limit provided by the insurance arrangement for claims related to builders' risk for delay in completion of the project.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" xlink:to="label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations_2" xlink:title="label: BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations to label_penn_BuilderRiskInsurancePolicyAmountForDelayInCompletionOfRenovations" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xlink:label="penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xlink:title="BuilderRiskInsurancePolicyDeductibleDelayInCompletion" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion">Builder Risk Insurance Policy, Deductible Delay in Completion</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xlink:to="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xlink:title="label: BuilderRiskInsurancePolicyDeductibleDelayInCompletion to label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion_1">Delay in completion deductible</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xlink:to="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion_1" xlink:title="label: BuilderRiskInsurancePolicyDeductibleDelayInCompletion to label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion_2">Amount of risk retained by the entity before the builders' risk insurance arrangement begins to provide coverage related to a delay in completion.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" xlink:to="label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion_2" xlink:title="label: BuilderRiskInsurancePolicyDeductibleDelayInCompletion to label_penn_BuilderRiskInsurancePolicyDeductibleDelayInCompletion" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" xlink:title="EntityCommonStockSharesOutstanding" />
    <link:label xlink:type="resource" xlink:label="label_dei_EntityCommonStockSharesOutstanding" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_EntityCommonStockSharesOutstanding" xml:lang="en-US" id="label_dei_EntityCommonStockSharesOutstanding">Entity Common Stock, Shares Outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="label_dei_EntityCommonStockSharesOutstanding" xlink:title="label: EntityCommonStockSharesOutstanding to label_dei_EntityCommonStockSharesOutstanding" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xlink:label="penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xlink:title="BuilderRiskInsurancePolicyDeductiblePropertyDamage" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage">Builder Risk Insurance Policy, Deductible Property Damage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xlink:to="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xlink:title="label: BuilderRiskInsurancePolicyDeductiblePropertyDamage to label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage_1">Property damage deductible</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xlink:to="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage_1" xlink:title="label: BuilderRiskInsurancePolicyDeductiblePropertyDamage to label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage_2">Amount of risk retained by the entity before the builders' risk insurance arrangement begins to provide coverage related to property damage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" xlink:to="label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage_2" xlink:title="label: BuilderRiskInsurancePolicyDeductiblePropertyDamage to label_penn_BuilderRiskInsurancePolicyDeductiblePropertyDamage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpecialEarningsAndProfitsTaxableDividend" xlink:label="penn_SpecialEarningsAndProfitsTaxableDividend" xlink:title="SpecialEarningsAndProfitsTaxableDividend" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpecialEarningsAndProfitsTaxableDividend" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpecialEarningsAndProfitsTaxableDividend" xml:lang="en-US" id="label_penn_SpecialEarningsAndProfitsTaxableDividend">Special Earnings and Profits Taxable Dividend</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpecialEarningsAndProfitsTaxableDividend" xlink:to="label_penn_SpecialEarningsAndProfitsTaxableDividend" xlink:title="label: SpecialEarningsAndProfitsTaxableDividend to label_penn_SpecialEarningsAndProfitsTaxableDividend" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpecialEarningsAndProfitsTaxableDividend_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpecialEarningsAndProfitsTaxableDividend" xml:lang="en-US" id="label_penn_SpecialEarningsAndProfitsTaxableDividend_1">Special E&amp;P taxable dividend</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpecialEarningsAndProfitsTaxableDividend" xlink:to="label_penn_SpecialEarningsAndProfitsTaxableDividend_1" xlink:title="label: SpecialEarningsAndProfitsTaxableDividend to label_penn_SpecialEarningsAndProfitsTaxableDividend" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpecialEarningsAndProfitsTaxableDividend_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpecialEarningsAndProfitsTaxableDividend" xml:lang="en-US" id="label_penn_SpecialEarningsAndProfitsTaxableDividend_2">Represents the special earnings and profits taxable dividend distributable due to tax-free spin-off of real estate assets.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpecialEarningsAndProfitsTaxableDividend" xlink:to="label_penn_SpecialEarningsAndProfitsTaxableDividend_2" xlink:title="label: SpecialEarningsAndProfitsTaxableDividend to label_penn_SpecialEarningsAndProfitsTaxableDividend" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BuilderRiskInsurancePolicyForPropertyDamages" xlink:label="penn_BuilderRiskInsurancePolicyForPropertyDamages" xlink:title="BuilderRiskInsurancePolicyForPropertyDamages" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyForPropertyDamages" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BuilderRiskInsurancePolicyForPropertyDamages" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyForPropertyDamages">Builder Risk Insurance Policy for Property Damages</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyForPropertyDamages" xlink:to="label_penn_BuilderRiskInsurancePolicyForPropertyDamages" xlink:title="label: BuilderRiskInsurancePolicyForPropertyDamages to label_penn_BuilderRiskInsurancePolicyForPropertyDamages" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyForPropertyDamages_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BuilderRiskInsurancePolicyForPropertyDamages" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyForPropertyDamages_1">Property damage limit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyForPropertyDamages" xlink:to="label_penn_BuilderRiskInsurancePolicyForPropertyDamages_1" xlink:title="label: BuilderRiskInsurancePolicyForPropertyDamages to label_penn_BuilderRiskInsurancePolicyForPropertyDamages" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyForPropertyDamages_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BuilderRiskInsurancePolicyForPropertyDamages" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyForPropertyDamages_2">Represents the coverage limit provided by the insurance arrangement for claims related to builders' risk for property damage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyForPropertyDamages" xlink:to="label_penn_BuilderRiskInsurancePolicyForPropertyDamages_2" xlink:title="label: BuilderRiskInsurancePolicyForPropertyDamages to label_penn_BuilderRiskInsurancePolicyForPropertyDamages" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BuilderRiskInsurancePolicyLimitAmount" xlink:label="penn_BuilderRiskInsurancePolicyLimitAmount" xlink:title="BuilderRiskInsurancePolicyLimitAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyLimitAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BuilderRiskInsurancePolicyLimitAmount" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyLimitAmount">Builder Risk Insurance Policy, Limit Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyLimitAmount" xlink:to="label_penn_BuilderRiskInsurancePolicyLimitAmount" xlink:title="label: BuilderRiskInsurancePolicyLimitAmount to label_penn_BuilderRiskInsurancePolicyLimitAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyLimitAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BuilderRiskInsurancePolicyLimitAmount" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyLimitAmount_1">Insurance policy limit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyLimitAmount" xlink:to="label_penn_BuilderRiskInsurancePolicyLimitAmount_1" xlink:title="label: BuilderRiskInsurancePolicyLimitAmount to label_penn_BuilderRiskInsurancePolicyLimitAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BuilderRiskInsurancePolicyLimitAmount_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BuilderRiskInsurancePolicyLimitAmount" xml:lang="en-US" id="label_penn_BuilderRiskInsurancePolicyLimitAmount_2">Represents the coverage limit provided by the insurance arrangement for claims related to builders' risk, including delay in completion of the project and property damage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BuilderRiskInsurancePolicyLimitAmount" xlink:to="label_penn_BuilderRiskInsurancePolicyLimitAmount_2" xlink:title="label: BuilderRiskInsurancePolicyLimitAmount to label_penn_BuilderRiskInsurancePolicyLimitAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionAcreageOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionAcreageOfAcquiredEntity" xlink:title="BusinessAcquisitionAcreageOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity">Size of property where facility is located (in acres)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAcreageOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" xlink:title="label: BusinessAcquisitionAcreageOfAcquiredEntity to label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity_1">Represents the number of acres of land the acquired facility is situated on.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAcreageOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionAcreageOfAcquiredEntity to label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity_2">Business Acquisition, Acreage of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAcreageOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAcreageOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionAcreageOfAcquiredEntity to label_penn_BusinessAcquisitionAcreageOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xlink:title="BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity">Represents the square footage of the clubhouse building at the acquired raceway.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xlink:title="label: BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity_1">Business Acquisition, Area of Clubhouse Building of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity_2">Size of clubhouse building at raceway (in square feet)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfClubhouseBuildingOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xlink:title="BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity">Area of food events piazza at resort (in square feet)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xlink:title="label: BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity_1">Business Acquisition, Area of Food Events of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity_2">Represents the area of the food events at the acquired resort.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfFoodEventsOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xlink:title="BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity">Represents the area of gaming space at the acquired facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xlink:title="label: BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity_1">Area of gaming space at facility (in square feet)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity_2">Business Acquisition, Area of Gaming Space of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfGamingSpaceOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity">Business Acquisition Number of Slot Machines of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity_1">Number of slot machines at facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity_2">Represents the number of slot machines at the acquired facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfSlotMachinesOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity">Business Acquisition Number of Table Games of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity_1">Number of table games at facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity_2">Represents the number of table games at the acquired facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfTableGamesOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity">Business Acquisition Number of Poker Tables of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity_1">Number of poker tables at facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity_2">Represents the number of poker tables at the acquired facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfPokerTablesOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity">Business Acquisition Number of Guestroom Hotels of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity_1">Number of guestroom hotels at facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity_2">Represents the number of guestroom hotels at the acquired facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfGuestroomHotelsOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity">Business Acquisition Number of Dinning and Entertainment Venues of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity_1">Number of dining and entertainment venues, structured and surface parking at the facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity_2">Represents the number of dining and entertainment venues at the facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfDinningAndEntertainmentVenuesOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xlink:title="BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity">Represents the square footage of the grandstand building at the acquired raceway.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xlink:title="label: BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity_1">Business Acquisition, Area of Grandstand Building of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity_2">Size of grandstand building at raceway (in square feet)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity to label_penn_BusinessAcquisitionAreaOfGrandstandBuildingOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xlink:title="BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity">Business Acquisition, Length of Oval Track of Facility of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xlink:title="label: BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity to label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity_1">Length of oval track at raceway (in miles)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity to label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity_2">Represents the length of the oval track length at the acquired raceway.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity to label_penn_BusinessAcquisitionLengthOfOvalTrackOfFacilityOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xlink:title="BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity">Minimum area of meeting and conference space at resort (in square feet)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xlink:title="label: BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity to label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity_1">Business Acquisition, Minimum Area of Meeting and Conference Space of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity to label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity_2">Represents the minimum area of the meeting and conference space at the acquired resort.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity to label_penn_BusinessAcquisitionMinimumAreaOfMeetingAndConferenceSpaceOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity">Business Acquisition, Number of Destination Bars of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity_1">Represents the number of destination bars at the acquired resort.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity_2">Number of destination bars at resort</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfDestinationBarsOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalYearFocus" xlink:label="dei_DocumentFiscalYearFocus" xlink:title="DocumentFiscalYearFocus" />
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentFiscalYearFocus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentFiscalYearFocus" xml:lang="en-US" id="label_dei_DocumentFiscalYearFocus">Document Fiscal Year Focus</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalYearFocus" xlink:to="label_dei_DocumentFiscalYearFocus" xlink:title="label: DocumentFiscalYearFocus to label_dei_DocumentFiscalYearFocus" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity">Business Acquisition, Number of Guest Rooms and Suites of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity_1">Represents the number of guest rooms and suites at the acquired resort.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity_2">Number of guest rooms and suites at resort</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfGuestRoomsAndSuitesOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" xlink:title="DocumentFiscalPeriodFocus" />
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentFiscalPeriodFocus" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentFiscalPeriodFocus" xml:lang="en-US" id="label_dei_DocumentFiscalPeriodFocus">Document Fiscal Period Focus</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="label_dei_DocumentFiscalPeriodFocus" xlink:title="label: DocumentFiscalPeriodFocus to label_dei_DocumentFiscalPeriodFocus" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xlink:label="penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xlink:title="BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation">Business Acquisition, Number of Miles of Acquired Entity from a Specified Location</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xlink:to="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xlink:title="label: BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation to label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation_1">Represents the location of an acquired entity in number of miles from a specified location.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xlink:to="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation_1" xlink:title="label: BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation to label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation_2">Location of facility in distance from major metropolitan area (in miles)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" xlink:to="label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation_2" xlink:title="label: BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation to label_penn_BusinessAcquisitionNumberOfMilesOfAcquiredEntityFromASpecifiedLocation" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity">Business Acquisition, Number of Parking Facility Spa and Fitness Center of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity_1">Represents the number of parking facility, a spa and fitness center at the acquired resort.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity_2">Number of parking facility, a spa and fitness center at resort</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfParkingFacilitySpaAndFitnessCenterOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfRacePaddock" xlink:label="penn_BusinessAcquisitionNumberOfRacePaddock" xlink:title="BusinessAcquisitionNumberOfRacePaddock" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfRacePaddock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfRacePaddock" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfRacePaddock">Business Acquisition, Number of Race Paddock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfRacePaddock" xlink:to="label_penn_BusinessAcquisitionNumberOfRacePaddock" xlink:title="label: BusinessAcquisitionNumberOfRacePaddock to label_penn_BusinessAcquisitionNumberOfRacePaddock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfRacePaddock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfRacePaddock" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfRacePaddock_1">Number of race paddocks at raceway</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfRacePaddock" xlink:to="label_penn_BusinessAcquisitionNumberOfRacePaddock_1" xlink:title="label: BusinessAcquisitionNumberOfRacePaddock to label_penn_BusinessAcquisitionNumberOfRacePaddock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfRacePaddock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfRacePaddock" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfRacePaddock_2">Represents the number of race paddocks at the acquired raceway.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfRacePaddock" xlink:to="label_penn_BusinessAcquisitionNumberOfRacePaddock_2" xlink:title="label: BusinessAcquisitionNumberOfRacePaddock to label_penn_BusinessAcquisitionNumberOfRacePaddock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xlink:label="penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xlink:title="BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity">Business Acquisition, Number of Restaurants of Acquired Entity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xlink:title="label: BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity_1">Represents the number of restaurants at the acquired resort.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity_1" xlink:title="label: BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xml:lang="en-US" id="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity_2">Number of restaurants at resort</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" xlink:to="label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity_2" xlink:title="label: BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity to label_penn_BusinessAcquisitionNumberOfRestaurantsOfAcquiredEntity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xlink:label="penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xlink:title="BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xml:lang="en-US" id="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock">Business Combination and Other Recent Business Ventures Disclosure [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xlink:to="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xlink:title="label: BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock to label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xml:lang="en-US" id="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock_1">Acquisitions and Other Recent Business Ventures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xlink:to="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock_1" xlink:title="label: BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock to label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xml:lang="en-US" id="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock_2">Disclosure of business combinations (or a series of individually immaterial business combinations) or other business ventures completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may also include details pertaining to pending acquisitions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" xlink:to="label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock_2" xlink:title="label: BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock to label_penn_BusinessCombinationAndOtherRecentBusinessVenturesDisclosureTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CDGamingVenturesLLCMember" xlink:label="penn_CDGamingVenturesLLCMember" xlink:title="CDGamingVenturesLLCMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_CDGamingVenturesLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CDGamingVenturesLLCMember" xml:lang="en-US" id="label_penn_CDGamingVenturesLLCMember">Represents details pertaining to CD Gaming Ventures, LLC, a wholly-owned subsidiary of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CDGamingVenturesLLCMember" xlink:to="label_penn_CDGamingVenturesLLCMember" xlink:title="label: CDGamingVenturesLLCMember to label_penn_CDGamingVenturesLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CDGamingVenturesLLCMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CDGamingVenturesLLCMember" xml:lang="en-US" id="label_penn_CDGamingVenturesLLCMember_1">CD Gaming Ventures, LLC</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CDGamingVenturesLLCMember" xlink:to="label_penn_CDGamingVenturesLLCMember_1" xlink:title="label: CDGamingVenturesLLCMember to label_penn_CDGamingVenturesLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CDGamingVenturesLLCMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CDGamingVenturesLLCMember" xml:lang="en-US" id="label_penn_CDGamingVenturesLLCMember_2">CD Gaming Ventures LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CDGamingVenturesLLCMember" xlink:to="label_penn_CDGamingVenturesLLCMember_2" xlink:title="label: CDGamingVenturesLLCMember to label_penn_CDGamingVenturesLLCMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CapitalExpenditures" xlink:label="penn_CapitalExpenditures" xlink:title="CapitalExpenditures" />
    <link:label xlink:type="resource" xlink:label="label_penn_CapitalExpenditures" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CapitalExpenditures" xml:lang="en-US" id="label_penn_CapitalExpenditures">Capital expenditures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CapitalExpenditures" xlink:to="label_penn_CapitalExpenditures" xlink:title="label: CapitalExpenditures to label_penn_CapitalExpenditures" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CapitalExpenditures_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CapitalExpenditures" xml:lang="en-US" id="label_penn_CapitalExpenditures_1">Represents the capital expenditures incurred with respect to segments.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CapitalExpenditures" xlink:to="label_penn_CapitalExpenditures_1" xlink:title="label: CapitalExpenditures to label_penn_CapitalExpenditures" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CapitalExpenditures_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CapitalExpenditures" xml:lang="en-US" id="label_penn_CapitalExpenditures_2">Capital Expenditures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CapitalExpenditures" xlink:to="label_penn_CapitalExpenditures_2" xlink:title="label: CapitalExpenditures to label_penn_CapitalExpenditures" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CertainRisksAndUncertaintiesPolicyTextBlock" xlink:label="penn_CertainRisksAndUncertaintiesPolicyTextBlock" xlink:title="CertainRisksAndUncertaintiesPolicyTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" xml:lang="en-US" id="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock">Describes an entity's accounting policy for certain risks and uncertainties.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CertainRisksAndUncertaintiesPolicyTextBlock" xlink:to="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" xlink:title="label: CertainRisksAndUncertaintiesPolicyTextBlock to label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" xml:lang="en-US" id="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock_1">Certain Risks and Uncertainties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CertainRisksAndUncertaintiesPolicyTextBlock" xlink:to="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock_1" xlink:title="label: CertainRisksAndUncertaintiesPolicyTextBlock to label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" xml:lang="en-US" id="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock_2">Certain Risks and Uncertainties [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CertainRisksAndUncertaintiesPolicyTextBlock" xlink:to="label_penn_CertainRisksAndUncertaintiesPolicyTextBlock_2" xlink:title="label: CertainRisksAndUncertaintiesPolicyTextBlock to label_penn_CertainRisksAndUncertaintiesPolicyTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ChcCasinosCanadaLimitedMember" xlink:label="penn_ChcCasinosCanadaLimitedMember" xlink:title="ChcCasinosCanadaLimitedMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ChcCasinosCanadaLimitedMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ChcCasinosCanadaLimitedMember" xml:lang="en-US" id="label_penn_ChcCasinosCanadaLimitedMember">Represents CHC Casinos Canada Limited, a subsidiary of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ChcCasinosCanadaLimitedMember" xlink:to="label_penn_ChcCasinosCanadaLimitedMember" xlink:title="label: ChcCasinosCanadaLimitedMember to label_penn_ChcCasinosCanadaLimitedMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ChcCasinosCanadaLimitedMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ChcCasinosCanadaLimitedMember" xml:lang="en-US" id="label_penn_ChcCasinosCanadaLimitedMember_1">Chc Casinos Canada Limited [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ChcCasinosCanadaLimitedMember" xlink:to="label_penn_ChcCasinosCanadaLimitedMember_1" xlink:title="label: ChcCasinosCanadaLimitedMember to label_penn_ChcCasinosCanadaLimitedMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ChcCasinosCanadaLimitedMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ChcCasinosCanadaLimitedMember" xml:lang="en-US" id="label_penn_ChcCasinosCanadaLimitedMember_2">CHC Casinos Canada Limited</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ChcCasinosCanadaLimitedMember" xlink:to="label_penn_ChcCasinosCanadaLimitedMember_2" xlink:title="label: ChcCasinosCanadaLimitedMember to label_penn_ChcCasinosCanadaLimitedMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ConcentrationOfCreditRiskAbstract" xlink:label="penn_ConcentrationOfCreditRiskAbstract" xlink:title="ConcentrationOfCreditRiskAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConcentrationOfCreditRiskAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ConcentrationOfCreditRiskAbstract" xml:lang="en-US" id="label_penn_ConcentrationOfCreditRiskAbstract">Concentration of Credit Risk [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConcentrationOfCreditRiskAbstract" xlink:to="label_penn_ConcentrationOfCreditRiskAbstract" xlink:title="label: ConcentrationOfCreditRiskAbstract to label_penn_ConcentrationOfCreditRiskAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConcentrationOfCreditRiskAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ConcentrationOfCreditRiskAbstract" xml:lang="en-US" id="label_penn_ConcentrationOfCreditRiskAbstract_1">Concentration of Credit Risk</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConcentrationOfCreditRiskAbstract" xlink:to="label_penn_ConcentrationOfCreditRiskAbstract_1" xlink:title="label: ConcentrationOfCreditRiskAbstract to label_penn_ConcentrationOfCreditRiskAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ConcentrationRiskAmount" xlink:label="penn_ConcentrationRiskAmount" xlink:title="ConcentrationRiskAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConcentrationRiskAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ConcentrationRiskAmount" xml:lang="en-US" id="label_penn_ConcentrationRiskAmount">Concentration Risk Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConcentrationRiskAmount" xlink:to="label_penn_ConcentrationRiskAmount" xlink:title="label: ConcentrationRiskAmount to label_penn_ConcentrationRiskAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConcentrationRiskAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ConcentrationRiskAmount" xml:lang="en-US" id="label_penn_ConcentrationRiskAmount_1">Markers issued to customers</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConcentrationRiskAmount" xlink:to="label_penn_ConcentrationRiskAmount_1" xlink:title="label: ConcentrationRiskAmount to label_penn_ConcentrationRiskAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConcentrationRiskAmount_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ConcentrationRiskAmount" xml:lang="en-US" id="label_penn_ConcentrationRiskAmount_2">For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration amount derived from the division.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConcentrationRiskAmount" xlink:to="label_penn_ConcentrationRiskAmount_2" xlink:title="label: ConcentrationRiskAmount to label_penn_ConcentrationRiskAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_LegalEntityAxis" xlink:label="dei_LegalEntityAxis" xlink:title="LegalEntityAxis" />
    <link:label xlink:type="resource" xlink:label="label_dei_LegalEntityAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_LegalEntityAxis" xml:lang="en-US" id="label_dei_LegalEntityAxis">Legal Entity [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LegalEntityAxis" xlink:to="label_dei_LegalEntityAxis" xlink:title="label: LegalEntityAxis to label_dei_LegalEntityAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xlink:label="penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xlink:title="ConstructionProgramCapitalExpendituresForNextFiscalYear" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xml:lang="en-US" id="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear">Construction Program Capital Expenditures for Next Fiscal Year</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xlink:to="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xlink:title="label: ConstructionProgramCapitalExpendituresForNextFiscalYear to label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xml:lang="en-US" id="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear_1">The amount of capital expenditures under the Company's construction program for the next fiscal year.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xlink:to="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear_1" xlink:title="label: ConstructionProgramCapitalExpendituresForNextFiscalYear to label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xml:lang="en-US" id="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear_2">Capital expenditures under current construction program for 2014</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" xlink:to="label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear_2" xlink:title="label: ConstructionProgramCapitalExpendituresForNextFiscalYear to label_penn_ConstructionProgramCapitalExpendituresForNextFiscalYear" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.sec.gov/dei/2013/dei-2013-01-31.xsd#dei_DocumentType" xlink:label="dei_DocumentType" xlink:title="DocumentType" />
    <link:label xlink:type="resource" xlink:label="label_dei_DocumentType" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_dei_DocumentType" xml:lang="en-US" id="label_dei_DocumentType">Document Type</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="label_dei_DocumentType" xlink:title="label: DocumentType to label_dei_DocumentType" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CostOfComplimentaryServices" xlink:label="penn_CostOfComplimentaryServices" xlink:title="CostOfComplimentaryServices" />
    <link:label xlink:type="resource" xlink:label="label_penn_CostOfComplimentaryServices" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CostOfComplimentaryServices" xml:lang="en-US" id="label_penn_CostOfComplimentaryServices">Represents the estimated cost of providing complimentary services during the period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CostOfComplimentaryServices" xlink:to="label_penn_CostOfComplimentaryServices" xlink:title="label: CostOfComplimentaryServices to label_penn_CostOfComplimentaryServices" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CostOfComplimentaryServices_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CostOfComplimentaryServices" xml:lang="en-US" id="label_penn_CostOfComplimentaryServices_1">Cost of complimentary services</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CostOfComplimentaryServices" xlink:to="label_penn_CostOfComplimentaryServices_1" xlink:title="label: CostOfComplimentaryServices to label_penn_CostOfComplimentaryServices" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CostOfComplimentaryServices_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CostOfComplimentaryServices" xml:lang="en-US" id="label_penn_CostOfComplimentaryServices_2">Cost of Complimentary Services</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CostOfComplimentaryServices" xlink:to="label_penn_CostOfComplimentaryServices_2" xlink:title="label: CostOfComplimentaryServices to label_penn_CostOfComplimentaryServices" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract" xlink:title="AccountingPoliciesAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountingPoliciesAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountingPoliciesAbstract" xml:lang="en-US" id="label_us-gaap_AccountingPoliciesAbstract">Summary of Significant Accounting Policies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="label_us-gaap_AccountingPoliciesAbstract" xlink:title="label: AccountingPoliciesAbstract to label_us-gaap_AccountingPoliciesAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CrcHoldingsIncMember" xlink:label="penn_CrcHoldingsIncMember" xlink:title="CrcHoldingsIncMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_CrcHoldingsIncMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CrcHoldingsIncMember" xml:lang="en-US" id="label_penn_CrcHoldingsIncMember">Crc Holdings Inc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CrcHoldingsIncMember" xlink:to="label_penn_CrcHoldingsIncMember" xlink:title="label: CrcHoldingsIncMember to label_penn_CrcHoldingsIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CrcHoldingsIncMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CrcHoldingsIncMember" xml:lang="en-US" id="label_penn_CrcHoldingsIncMember_1">CRC Holdings Inc</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CrcHoldingsIncMember" xlink:to="label_penn_CrcHoldingsIncMember_1" xlink:title="label: CrcHoldingsIncMember to label_penn_CrcHoldingsIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CrcHoldingsIncMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CrcHoldingsIncMember" xml:lang="en-US" id="label_penn_CrcHoldingsIncMember_2">Represents CRC Holdings, Inc, and indirect US subsidiary of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CrcHoldingsIncMember" xlink:to="label_penn_CrcHoldingsIncMember_2" xlink:title="label: CrcHoldingsIncMember to label_penn_CrcHoldingsIncMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:label="penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:title="DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xml:lang="en-US" id="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock">Debt and Derivative Instruments and Hedging Activities Disclosure [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:to="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:title="label: DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock to label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xml:lang="en-US" id="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_1">Represents the disclosure of information about short-term and long-term debt arrangements and capital lease obligations. Also represents the disclosure of information about the entity's derivative instrument and hedging activities.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:to="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_1" xlink:title="label: DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock to label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xml:lang="en-US" id="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_2">Long-term Debt and Derivatives</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" xlink:to="label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock_2" xlink:title="label: DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock to label_penn_DebtAndDerivativeInstrumentsAndHedgingActivitiesDisclosureTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xlink:label="penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xlink:title="DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xml:lang="en-US" id="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract">Debt Instrument, Approximate Perpetual Annual Payments Prior to Entry into Termination Contract</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xlink:to="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xlink:title="label: DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract to label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xml:lang="en-US" id="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract_1">Annual payments to have off duty Aurora police officials provide security at Hollywood Casino Aurora each day</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xlink:to="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract_1" xlink:title="label: DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract to label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xml:lang="en-US" id="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract_2">Represents the approximate perpetual annual payments for daily security services prior to entry into termination contract.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" xlink:to="label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract_2" xlink:title="label: DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract to label_penn_DebtInstrumentApproximatePerpetualAnnualPaymentsPriorToEntryIntoTerminationContract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentFloorInterestRate" xlink:label="penn_DebtInstrumentFloorInterestRate" xlink:title="DebtInstrumentFloorInterestRate" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentFloorInterestRate" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentFloorInterestRate" xml:lang="en-US" id="label_penn_DebtInstrumentFloorInterestRate">Debt Instrument, Floor Interest Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentFloorInterestRate" xlink:to="label_penn_DebtInstrumentFloorInterestRate" xlink:title="label: DebtInstrumentFloorInterestRate to label_penn_DebtInstrumentFloorInterestRate" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentFloorInterestRate_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentFloorInterestRate" xml:lang="en-US" id="label_penn_DebtInstrumentFloorInterestRate_1">Floor interest rate (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentFloorInterestRate" xlink:to="label_penn_DebtInstrumentFloorInterestRate_1" xlink:title="label: DebtInstrumentFloorInterestRate to label_penn_DebtInstrumentFloorInterestRate" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentFloorInterestRate_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentFloorInterestRate" xml:lang="en-US" id="label_penn_DebtInstrumentFloorInterestRate_2">Floor rate on a debt instrument such as an interest rate floor or collar. If market rates falls below the floor rate, a payment or receipt is triggered on the contract.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentFloorInterestRate" xlink:to="label_penn_DebtInstrumentFloorInterestRate_2" xlink:title="label: DebtInstrumentFloorInterestRate to label_penn_DebtInstrumentFloorInterestRate" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xlink:label="penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xlink:title="DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate">Basis points added to reference rate to discount scheduled interest payments to determine redemption price of notes (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xlink:to="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xlink:title="label: DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate to label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate_1">The percentage points added to the reference rate to compute the discounting rate for the purpose of calculating present value of scheduled interest payments to determine redemption price of notes.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xlink:to="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate_1" xlink:title="label: DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate to label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate_2">Debt Instrument, Redemption Price Discount Rate Basis Spread on Variable Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" xlink:to="label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate_2" xlink:title="label: DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate to label_penn_DebtInstrumentRedemptionPriceDiscountRateBasisSpreadOnVariableRate" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xlink:label="penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xlink:title="DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis">Debt Instrument, Redemption Price, Discount Rate Description of Variable Rate Basis</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xlink:to="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xlink:title="label: DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis to label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis_1">Basis of reference rate to discount scheduled interest payments to determine redemption price of notes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xlink:to="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis_1" xlink:title="label: DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis to label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis_2">The reference rate for the variable rate of the debt instrument used to compute the discounting rate for the purpose of calculating present value of scheduled interest payments to determine redemption price of notes.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" xlink:to="label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis_2" xlink:title="label: DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis to label_penn_DebtInstrumentRedemptionPriceDiscountRateDescriptionOfVariableRateBasis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xlink:label="penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xlink:title="DebtInstrumentRedemptionPricePerPrincipalAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount">Debt Instrument, Redemption Price Per Principal Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xlink:to="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xlink:title="label: DebtInstrumentRedemptionPricePerPrincipalAmount to label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount_1">Redemption price of debt instrument for each $1000 principal amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xlink:to="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount_1" xlink:title="label: DebtInstrumentRedemptionPricePerPrincipalAmount to label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount_2">Represents the redemption price for each $1000 of the debt instrument's principal amount.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePerPrincipalAmount" xlink:to="label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount_2" xlink:title="label: DebtInstrumentRedemptionPricePerPrincipalAmount to label_penn_DebtInstrumentRedemptionPricePerPrincipalAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xlink:label="penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xlink:title="DebtInstrumentRedemptionPricePrincipalAmountDenominator" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator">Debt Instrument, Redemption Price Principal Amount Denominator</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xlink:to="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xlink:title="label: DebtInstrumentRedemptionPricePrincipalAmountDenominator to label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator_1">Principal amount used for ratio of debt instrument redemption price</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xlink:to="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator_1" xlink:title="label: DebtInstrumentRedemptionPricePrincipalAmountDenominator to label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator_2">Represents the principal amount (as the denominator) used to state the redemption price of the debt instrument.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" xlink:to="label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator_2" xlink:title="label: DebtInstrumentRedemptionPricePrincipalAmountDenominator to label_penn_DebtInstrumentRedemptionPricePrincipalAmountDenominator" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentTerminationContractPeriodicPayments" xlink:label="penn_DebtInstrumentTerminationContractPeriodicPayments" xlink:title="DebtInstrumentTerminationContractPeriodicPayments" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTerminationContractPeriodicPayments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentTerminationContractPeriodicPayments" xml:lang="en-US" id="label_penn_DebtInstrumentTerminationContractPeriodicPayments">Periodic payment made for termination contract with City of Aurora</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTerminationContractPeriodicPayments" xlink:to="label_penn_DebtInstrumentTerminationContractPeriodicPayments" xlink:title="label: DebtInstrumentTerminationContractPeriodicPayments to label_penn_DebtInstrumentTerminationContractPeriodicPayments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTerminationContractPeriodicPayments_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentTerminationContractPeriodicPayments" xml:lang="en-US" id="label_penn_DebtInstrumentTerminationContractPeriodicPayments_1">Represents the periodic payment made for termination contract.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTerminationContractPeriodicPayments" xlink:to="label_penn_DebtInstrumentTerminationContractPeriodicPayments_1" xlink:title="label: DebtInstrumentTerminationContractPeriodicPayments to label_penn_DebtInstrumentTerminationContractPeriodicPayments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTerminationContractPeriodicPayments_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentTerminationContractPeriodicPayments" xml:lang="en-US" id="label_penn_DebtInstrumentTerminationContractPeriodicPayments_2">Debt Instrument, Termination Contract, Periodic Payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTerminationContractPeriodicPayments" xlink:to="label_penn_DebtInstrumentTerminationContractPeriodicPayments_2" xlink:title="label: DebtInstrumentTerminationContractPeriodicPayments to label_penn_DebtInstrumentTerminationContractPeriodicPayments" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentTotalPaymentOnTermination" xlink:label="penn_DebtInstrumentTotalPaymentOnTermination" xlink:title="DebtInstrumentTotalPaymentOnTermination" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTotalPaymentOnTermination" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentTotalPaymentOnTermination" xml:lang="en-US" id="label_penn_DebtInstrumentTotalPaymentOnTermination">Debt Instrument, Total Payment on Termination</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTotalPaymentOnTermination" xlink:to="label_penn_DebtInstrumentTotalPaymentOnTermination" xlink:title="label: DebtInstrumentTotalPaymentOnTermination to label_penn_DebtInstrumentTotalPaymentOnTermination" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTotalPaymentOnTermination_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentTotalPaymentOnTermination" xml:lang="en-US" id="label_penn_DebtInstrumentTotalPaymentOnTermination_1">Total amount payable on termination contract with the city of Aurora, Illinois</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTotalPaymentOnTermination" xlink:to="label_penn_DebtInstrumentTotalPaymentOnTermination_1" xlink:title="label: DebtInstrumentTotalPaymentOnTermination to label_penn_DebtInstrumentTotalPaymentOnTermination" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentTotalPaymentOnTermination_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentTotalPaymentOnTermination" xml:lang="en-US" id="label_penn_DebtInstrumentTotalPaymentOnTermination_2">Represents the total amount payable on termination of contract.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentTotalPaymentOnTermination" xlink:to="label_penn_DebtInstrumentTotalPaymentOnTermination_2" xlink:title="label: DebtInstrumentTotalPaymentOnTermination to label_penn_DebtInstrumentTotalPaymentOnTermination" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xlink:label="penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xlink:title="PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xml:lang="en-US" id="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease">Percentage of Previous Years Rent Considered to Determine Annual Rent Increase</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xlink:to="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xlink:title="label: PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease to label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xml:lang="en-US" id="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease_1">Percentage of previous year's rent considered to determine annual rent increase</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xlink:to="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease_1" xlink:title="label: PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease to label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xml:lang="en-US" id="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease_2">Represents the percentage of previous year's rent considered to determine annual rent increase.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" xlink:to="label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease_2" xlink:title="label: PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease to label_penn_PercentageOfPreviousYearsRentConsideredToDetermineAnnualRentIncrease" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xlink:label="penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xlink:title="DeferredTaxAssetsUnrecognizedTaxBenefits" />
    <link:label xlink:type="resource" xlink:label="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xml:lang="en-US" id="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits">Deferred Tax Assets, Unrecognized Tax Benefits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xlink:to="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xlink:title="label: DeferredTaxAssetsUnrecognizedTaxBenefits to label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xml:lang="en-US" id="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits_1">Deferred tax assets resulting from unrecognized tax benefits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xlink:to="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits_1" xlink:title="label: DeferredTaxAssetsUnrecognizedTaxBenefits to label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xml:lang="en-US" id="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits_2">The tax effect as of the balance sheet date of the amount of the estimated future tax deductions attributable to unrecognized tax benefits which can only be realized if sufficient tax-basis income is generated in future periods to enable the deduction to be taken.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DeferredTaxAssetsUnrecognizedTaxBenefits" xlink:to="label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits_2" xlink:title="label: DeferredTaxAssetsUnrecognizedTaxBenefits to label_penn_DeferredTaxAssetsUnrecognizedTaxBenefits" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinedBenefitPlanAbstract" xlink:label="penn_DefinedBenefitPlanAbstract" xlink:title="DefinedBenefitPlanAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedBenefitPlanAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinedBenefitPlanAbstract" xml:lang="en-US" id="label_penn_DefinedBenefitPlanAbstract">Defined Benefit Plan [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedBenefitPlanAbstract" xlink:to="label_penn_DefinedBenefitPlanAbstract" xlink:title="label: DefinedBenefitPlanAbstract to label_penn_DefinedBenefitPlanAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedBenefitPlanAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinedBenefitPlanAbstract" xml:lang="en-US" id="label_penn_DefinedBenefitPlanAbstract_1">Employee Benefit Plans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedBenefitPlanAbstract" xlink:to="label_penn_DefinedBenefitPlanAbstract_1" xlink:title="label: DefinedBenefitPlanAbstract to label_penn_DefinedBenefitPlanAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinedContributionPlanAbstract" xlink:label="penn_DefinedContributionPlanAbstract" xlink:title="DefinedContributionPlanAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinedContributionPlanAbstract" xml:lang="en-US" id="label_penn_DefinedContributionPlanAbstract">Defined Contribution Plan [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanAbstract" xlink:to="label_penn_DefinedContributionPlanAbstract" xlink:title="label: DefinedContributionPlanAbstract to label_penn_DefinedContributionPlanAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinedContributionPlanAbstract" xml:lang="en-US" id="label_penn_DefinedContributionPlanAbstract_1">Defined contribution plan, the Charles Town Races Future Service Retirement Plan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanAbstract" xlink:to="label_penn_DefinedContributionPlanAbstract_1" xlink:title="label: DefinedContributionPlanAbstract to label_penn_DefinedContributionPlanAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xlink:label="penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xlink:title="DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle">Defined Contribution Plan, Employer Contribution as Percentage of Daily Mutual Handle</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle_1">Matching contribution as a percentage of the daily mutual handle</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle_1" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle_2">Represents the matching contribution for eligible employees as a percentage of the daily mutual handle.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle_2" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfDailyMutualHandle" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xlink:label="penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xlink:title="DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase">Matching contribution as a percentage of net video lottery revenue up to a base</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase_1">Represents the matching contribution for eligible employees as a percentage of net video lottery revenue up to a base.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase_1" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase_2">Defined Contribution Plan, Employer Contribution as Percentage of Net Video Lottery Revenue up to Base</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase_2" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfNetVideoLotteryRevenueUpToBase" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xlink:label="penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xlink:title="DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet">Matching contribution as a percentage of poker revenue after the base is met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet_1">Represents the matching contribution for eligible employees as a percentage of poker revenue after the base is met.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet_1" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet_2">Defined Contribution Plan, Employer Contribution as Percentage of Poker Revenue after Base is Met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet_2" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfPokerRevenueAfterBaseIsMet" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xlink:label="penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xlink:title="DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet">Defined Contribution Plan, Employer Contribution as Percentage of Table, Revenue after Base is Met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet_1">Matching contribution as a percentage of table revenue after the base is met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet_1" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xml:lang="en-US" id="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet_2">Represents the matching contribution for eligible employees as a percentage of table revenue after the base is met.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" xlink:to="label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet_2" xlink:title="label: DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet to label_penn_DefinedContributionPlanEmployerContributionAsPercentageOfTableRevenueAfterBaseIsMet" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinedContributionPlanNumberOfPlans" xlink:label="penn_DefinedContributionPlanNumberOfPlans" xlink:title="DefinedContributionPlanNumberOfPlans" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanNumberOfPlans" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinedContributionPlanNumberOfPlans" xml:lang="en-US" id="label_penn_DefinedContributionPlanNumberOfPlans">Defined Contribution Plan, Number of Plans</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanNumberOfPlans" xlink:to="label_penn_DefinedContributionPlanNumberOfPlans" xlink:title="label: DefinedContributionPlanNumberOfPlans to label_penn_DefinedContributionPlanNumberOfPlans" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanNumberOfPlans_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinedContributionPlanNumberOfPlans" xml:lang="en-US" id="label_penn_DefinedContributionPlanNumberOfPlans_1">Number of plans for which matching contribution is made</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanNumberOfPlans" xlink:to="label_penn_DefinedContributionPlanNumberOfPlans_1" xlink:title="label: DefinedContributionPlanNumberOfPlans to label_penn_DefinedContributionPlanNumberOfPlans" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinedContributionPlanNumberOfPlans_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DefinedContributionPlanNumberOfPlans" xml:lang="en-US" id="label_penn_DefinedContributionPlanNumberOfPlans_2">Represents the number of plans for which matching contribution is made.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinedContributionPlanNumberOfPlans" xlink:to="label_penn_DefinedContributionPlanNumberOfPlans_2" xlink:title="label: DefinedContributionPlanNumberOfPlans to label_penn_DefinedContributionPlanNumberOfPlans" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember" xlink:label="penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember" xlink:title="DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember" xml:lang="en-US" id="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember">Represents information about the adjustment to diluted weighted average common shares in calculating the diluted earnings per share if the entity's common stock price is between $45 and $67.</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember" xml:lang="en-US" id="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceBetween45And67DollarsMember_2">Diluted Weighted Average Common Shares Adjustment if Common Stock Price Between 45 and 67 Dollars [Member]</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" xlink:label="penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" xlink:title="DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" xml:lang="en-US" id="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember">Represents information about the adjustment to diluted weighted average common shares in calculating the diluted earnings per share if the entity's common stock price is less than $45.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" xlink:to="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" xlink:title="label: DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember to label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceLessThan45DollarsMember" use="optional" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" xlink:label="penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" xlink:title="DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" xml:lang="en-US" id="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember">Represents information about the adjustment to diluted weighted average common shares in calculating the diluted earnings per share if the entity's common stock price is more than $67.</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" xlink:to="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember_1" xlink:title="label: DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember to label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" xml:lang="en-US" id="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember_2">Diluted Weighted Average Common Shares Adjustment if Common Stock Price More than 67 Dollars [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" xlink:to="label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember_2" xlink:title="label: DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember to label_penn_DilutedWeightedAverageCommonSharesAdjustmentIfCommonStockPriceMoreThan67DollarsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DocumentAndEntityInformationAbstract" xlink:label="penn_DocumentAndEntityInformationAbstract" xlink:title="DocumentAndEntityInformationAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_DocumentAndEntityInformationAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DocumentAndEntityInformationAbstract" xml:lang="en-US" id="label_penn_DocumentAndEntityInformationAbstract">Document and Entity Information</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DocumentAndEntityInformationAbstract" xlink:to="label_penn_DocumentAndEntityInformationAbstract" xlink:title="label: DocumentAndEntityInformationAbstract to label_penn_DocumentAndEntityInformationAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_EarningsPerShareLineItems" xlink:label="penn_EarningsPerShareLineItems" xlink:title="EarningsPerShareLineItems" />
    <link:label xlink:type="resource" xlink:label="label_penn_EarningsPerShareLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_EarningsPerShareLineItems" xml:lang="en-US" id="label_penn_EarningsPerShareLineItems">Earnings Per Share [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EarningsPerShareLineItems" xlink:to="label_penn_EarningsPerShareLineItems" xlink:title="label: EarningsPerShareLineItems to label_penn_EarningsPerShareLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EarningsPerShareLineItems_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_EarningsPerShareLineItems" xml:lang="en-US" id="label_penn_EarningsPerShareLineItems_1">Earnings Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EarningsPerShareLineItems" xlink:to="label_penn_EarningsPerShareLineItems_1" xlink:title="label: EarningsPerShareLineItems to label_penn_EarningsPerShareLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_EastWestMember" xlink:label="penn_EastWestMember" xlink:title="EastWestMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_EastWestMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_EastWestMember" xml:lang="en-US" id="label_penn_EastWestMember">Represents the information pertaining to East/West, a reportable segment of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EastWestMember" xlink:to="label_penn_EastWestMember" xlink:title="label: EastWestMember to label_penn_EastWestMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EastWestMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_EastWestMember" xml:lang="en-US" id="label_penn_EastWestMember_1">East/West</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EastWestMember" xlink:to="label_penn_EastWestMember_1" xlink:title="label: EastWestMember to label_penn_EastWestMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EastWestMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_EastWestMember" xml:lang="en-US" id="label_penn_EastWestMember_2">East West [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EastWestMember" xlink:to="label_penn_EastWestMember_2" xlink:title="label: EastWestMember to label_penn_EastWestMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xlink:label="penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xlink:title="EstimatedFacilityConstructionCostsIncludingLicenseFees" />
    <link:label xlink:type="resource" xlink:label="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xml:lang="en-US" id="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees">Planned facility construction costs including license fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xlink:to="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xlink:title="label: EstimatedFacilityConstructionCostsIncludingLicenseFees to label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xml:lang="en-US" id="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees_1">Represents the estimated construction costs inclusive of license fees of planned facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xlink:to="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees_1" xlink:title="label: EstimatedFacilityConstructionCostsIncludingLicenseFees to label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xml:lang="en-US" id="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees_2">Estimated Facility Construction Costs Including License Fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" xlink:to="label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees_2" xlink:title="label: EstimatedFacilityConstructionCostsIncludingLicenseFees to label_penn_EstimatedFacilityConstructionCostsIncludingLicenseFees" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xlink:label="penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xlink:title="ExercisePriceRange29.34DollarsTo35.15DollarsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember">Exercise Price Range 29.34 Dollars to 35.15 Dollars [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xlink:to="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xlink:title="label: ExercisePriceRange29.34DollarsTo35.15DollarsMember to label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember_1">Exercise Price Range $29.34 to $35.15</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xlink:to="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember_1" xlink:title="label: ExercisePriceRange29.34DollarsTo35.15DollarsMember to label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember_2">Represents the exercise price range from 29.34 dollars to 35.15 dollars.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" xlink:to="label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember_2" xlink:title="label: ExercisePriceRange29.34DollarsTo35.15DollarsMember to label_penn_ExercisePriceRange29.34DollarsTo35.15DollarsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xlink:label="penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xlink:title="ExercisePriceRange35.75DollarsTo61.82DollarsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember">Exercise Price Range $35.75 to $61.82</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xlink:to="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xlink:title="label: ExercisePriceRange35.75DollarsTo61.82DollarsMember to label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember_1">Represents the exercise price range from 35.75 dollars to 61.82 dollars.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xlink:to="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember_1" xlink:title="label: ExercisePriceRange35.75DollarsTo61.82DollarsMember to label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember_2">Exercise Price Range 35.75 Dollars to 61.82 Dollars [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" xlink:to="label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember_2" xlink:title="label: ExercisePriceRange35.75DollarsTo61.82DollarsMember to label_penn_ExercisePriceRange35.75DollarsTo61.82DollarsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xlink:label="penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xlink:title="ExercisePriceRange11.88DollarsTo29.22DollarsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember">Exercise Price Range $11.88 to $29.22</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xlink:to="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xlink:title="label: ExercisePriceRange11.88DollarsTo29.22DollarsMember to label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember_1">Exercise Price Range 11.88 Dollars to 29.22 Dollars [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xlink:to="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember_1" xlink:title="label: ExercisePriceRange11.88DollarsTo29.22DollarsMember to label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xml:lang="en-US" id="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember_2">Represents the exercise price range from 11.88 dollars to 29.22 dollars.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" xlink:to="label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember_2" xlink:title="label: ExercisePriceRange11.88DollarsTo29.22DollarsMember to label_penn_ExercisePriceRange11.88DollarsTo29.22DollarsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_FoodAndBeverageMember" xlink:label="penn_FoodAndBeverageMember" xlink:title="FoodAndBeverageMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_FoodAndBeverageMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_FoodAndBeverageMember" xml:lang="en-US" id="label_penn_FoodAndBeverageMember">Represents food and beverage services.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FoodAndBeverageMember" xlink:to="label_penn_FoodAndBeverageMember" xlink:title="label: FoodAndBeverageMember to label_penn_FoodAndBeverageMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FoodAndBeverageMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_FoodAndBeverageMember" xml:lang="en-US" id="label_penn_FoodAndBeverageMember_1">Food and beverage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FoodAndBeverageMember" xlink:to="label_penn_FoodAndBeverageMember_1" xlink:title="label: FoodAndBeverageMember to label_penn_FoodAndBeverageMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FoodAndBeverageMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_FoodAndBeverageMember" xml:lang="en-US" id="label_penn_FoodAndBeverageMember_2">Food and Beverage [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FoodAndBeverageMember" xlink:to="label_penn_FoodAndBeverageMember_2" xlink:title="label: FoodAndBeverageMember to label_penn_FoodAndBeverageMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_FreeholdRacewayMember" xlink:label="penn_FreeholdRacewayMember" xlink:title="FreeholdRacewayMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_FreeholdRacewayMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_FreeholdRacewayMember" xml:lang="en-US" id="label_penn_FreeholdRacewayMember">Freehold Raceway [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FreeholdRacewayMember" xlink:to="label_penn_FreeholdRacewayMember" xlink:title="label: FreeholdRacewayMember to label_penn_FreeholdRacewayMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FreeholdRacewayMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_FreeholdRacewayMember" xml:lang="en-US" id="label_penn_FreeholdRacewayMember_1">Represents the Freehold Raceway, a joint venture project of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FreeholdRacewayMember" xlink:to="label_penn_FreeholdRacewayMember_1" xlink:title="label: FreeholdRacewayMember to label_penn_FreeholdRacewayMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_FreeholdRacewayMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_FreeholdRacewayMember" xml:lang="en-US" id="label_penn_FreeholdRacewayMember_2">Freehold Raceway</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_FreeholdRacewayMember" xlink:to="label_penn_FreeholdRacewayMember_2" xlink:title="label: FreeholdRacewayMember to label_penn_FreeholdRacewayMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xlink:label="penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xlink:title="GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" />
    <link:label xlink:type="resource" xlink:label="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xml:lang="en-US" id="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge">Gain (Loss) to be Reclassified to Earnings on Discontinuation of Interest Rate Cash Flow Hedge</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xlink:to="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xlink:title="label: GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge to label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xml:lang="en-US" id="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge_1">Loss in OCI related to interest rate swap contracts qualified for cash flow hedge accounting</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xlink:to="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge_1" xlink:title="label: GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge to label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xml:lang="en-US" id="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge_2">Represents the estimated net amount of unrealized gains or losses on interest rate cash flow hedges expected to be reclassified into earnings when interest rate cash flow hedge is discontinued because it is probable that the original forecasted transactions will not occur by the end of the original period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" xlink:to="label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge_2" xlink:title="label: GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge to label_penn_GainLossToBeReclassifiedToEarningsOnDiscontinuationOfInterestRateCashFlowHedge" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GamingTaxesPolicyTextBlock" xlink:label="penn_GamingTaxesPolicyTextBlock" xlink:title="GamingTaxesPolicyTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingTaxesPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GamingTaxesPolicyTextBlock" xml:lang="en-US" id="label_penn_GamingTaxesPolicyTextBlock">Gaming Taxes Policy [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingTaxesPolicyTextBlock" xlink:to="label_penn_GamingTaxesPolicyTextBlock" xlink:title="label: GamingTaxesPolicyTextBlock to label_penn_GamingTaxesPolicyTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingTaxesPolicyTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_GamingTaxesPolicyTextBlock" xml:lang="en-US" id="label_penn_GamingTaxesPolicyTextBlock_1">Gaming and Racing Taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingTaxesPolicyTextBlock" xlink:to="label_penn_GamingTaxesPolicyTextBlock_1" xlink:title="label: GamingTaxesPolicyTextBlock to label_penn_GamingTaxesPolicyTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingTaxesPolicyTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_GamingTaxesPolicyTextBlock" xml:lang="en-US" id="label_penn_GamingTaxesPolicyTextBlock_2">Describes the entity's accounting policy for gaming taxes.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingTaxesPolicyTextBlock" xlink:to="label_penn_GamingTaxesPolicyTextBlock_2" xlink:title="label: GamingTaxesPolicyTextBlock to label_penn_GamingTaxesPolicyTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" xlink:title="AccountsReceivableNetCurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsReceivableNetCurrent" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccountsReceivableNetCurrent" xml:lang="en-US" id="label_us-gaap_AccountsReceivableNetCurrent">Receivables, net of allowance for doubtful accounts of $2,752 and $3,901 at December 31, 2013 and 2012, respectively</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="label_us-gaap_AccountsReceivableNetCurrent" xlink:title="label: AccountsReceivableNetCurrent to label_us-gaap_AccountsReceivableNetCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsReceivableNetCurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsReceivableNetCurrent" xml:lang="en-US" id="label_us-gaap_AccountsReceivableNetCurrent_1">Accounts Receivable, Net, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="label_us-gaap_AccountsReceivableNetCurrent_1" xlink:title="label: AccountsReceivableNetCurrent to label_us-gaap_AccountsReceivableNetCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsReceivableNetCurrent_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccountsReceivableNetCurrent" xml:lang="en-US" id="label_us-gaap_AccountsReceivableNetCurrent_2">Receivables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="label_us-gaap_AccountsReceivableNetCurrent_2" xlink:title="label: AccountsReceivableNetCurrent to label_us-gaap_AccountsReceivableNetCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GoodwillAndIntangibleAssetsAbstract" xlink:label="penn_GoodwillAndIntangibleAssetsAbstract" xlink:title="GoodwillAndIntangibleAssetsAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAndIntangibleAssetsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GoodwillAndIntangibleAssetsAbstract" xml:lang="en-US" id="label_penn_GoodwillAndIntangibleAssetsAbstract">Goodwill and Intangible Assets [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAndIntangibleAssetsAbstract" xlink:to="label_penn_GoodwillAndIntangibleAssetsAbstract" xlink:title="label: GoodwillAndIntangibleAssetsAbstract to label_penn_GoodwillAndIntangibleAssetsAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAndIntangibleAssetsAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_GoodwillAndIntangibleAssetsAbstract" xml:lang="en-US" id="label_penn_GoodwillAndIntangibleAssetsAbstract_1">Goodwill and Other Intangible Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAndIntangibleAssetsAbstract" xlink:to="label_penn_GoodwillAndIntangibleAssetsAbstract_1" xlink:title="label: GoodwillAndIntangibleAssetsAbstract to label_penn_GoodwillAndIntangibleAssetsAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xlink:label="penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xlink:title="GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xml:lang="en-US" id="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment">Number of issues that arise with respect to assets that require significant management estimates and judgment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xlink:to="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xlink:title="label: GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment to label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xml:lang="en-US" id="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment_1">Goodwill and Intangible Assets, Number of Issues that Require Significant Management Estimates and Judgment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xlink:to="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment_1" xlink:title="label: GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment to label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xml:lang="en-US" id="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment_2">Represents the number of issues that arise with respect to goodwill and other intangible assets that require significant management estimates and judgment.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" xlink:to="label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment_2" xlink:title="label: GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment to label_penn_GoodwillAndIntangibleAssetsNumberOfIssuesThatRequireSignificantManagementEstimatesAndJudgment" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GoodwillAsPercentageOfTotalAssets" xlink:label="penn_GoodwillAsPercentageOfTotalAssets" xlink:title="GoodwillAsPercentageOfTotalAssets" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAsPercentageOfTotalAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GoodwillAsPercentageOfTotalAssets" xml:lang="en-US" id="label_penn_GoodwillAsPercentageOfTotalAssets">Goodwill as Percentage of Total Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAsPercentageOfTotalAssets" xlink:to="label_penn_GoodwillAsPercentageOfTotalAssets" xlink:title="label: GoodwillAsPercentageOfTotalAssets to label_penn_GoodwillAsPercentageOfTotalAssets" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAsPercentageOfTotalAssets_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_GoodwillAsPercentageOfTotalAssets" xml:lang="en-US" id="label_penn_GoodwillAsPercentageOfTotalAssets_1">Goodwill as a percentage of total assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAsPercentageOfTotalAssets" xlink:to="label_penn_GoodwillAsPercentageOfTotalAssets_1" xlink:title="label: GoodwillAsPercentageOfTotalAssets to label_penn_GoodwillAsPercentageOfTotalAssets" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GoodwillAsPercentageOfTotalAssets_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_GoodwillAsPercentageOfTotalAssets" xml:lang="en-US" id="label_penn_GoodwillAsPercentageOfTotalAssets_2">Represents goodwill expressed as a percentage of total assets.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GoodwillAsPercentageOfTotalAssets" xlink:to="label_penn_GoodwillAsPercentageOfTotalAssets_2" xlink:title="label: GoodwillAsPercentageOfTotalAssets to label_penn_GoodwillAsPercentageOfTotalAssets" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_HollywoodCasinoAuroraMember" xlink:label="penn_HollywoodCasinoAuroraMember" xlink:title="HollywoodCasinoAuroraMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoAuroraMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_HollywoodCasinoAuroraMember" xml:lang="en-US" id="label_penn_HollywoodCasinoAuroraMember">Hollywood Casino Aurora [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoAuroraMember" xlink:to="label_penn_HollywoodCasinoAuroraMember" xlink:title="label: HollywoodCasinoAuroraMember to label_penn_HollywoodCasinoAuroraMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoAuroraMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_HollywoodCasinoAuroraMember" xml:lang="en-US" id="label_penn_HollywoodCasinoAuroraMember_1">Hollywood Casino Aurora</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoAuroraMember" xlink:to="label_penn_HollywoodCasinoAuroraMember_1" xlink:title="label: HollywoodCasinoAuroraMember to label_penn_HollywoodCasinoAuroraMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoAuroraMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_HollywoodCasinoAuroraMember" xml:lang="en-US" id="label_penn_HollywoodCasinoAuroraMember_2">Represents Hollywood Casino Aurora, a reporting unit of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoAuroraMember" xlink:to="label_penn_HollywoodCasinoAuroraMember_2" xlink:title="label: HollywoodCasinoAuroraMember to label_penn_HollywoodCasinoAuroraMember" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxExaminationGrantOfReliefDecreaseInIncome_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_IncomeTaxExaminationGrantOfReliefDecreaseInIncome" xml:lang="en-US" id="label_penn_IncomeTaxExaminationGrantOfReliefDecreaseInIncome_2">Represents the decrease in income after granting of relief by a competent authority.</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_InsuranceFinancing_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InsuranceFinancing" xml:lang="en-US" id="label_penn_InsuranceFinancing_2">Insurance Financing</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" xlink:label="penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" xlink:title="IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" />
    <link:label xlink:type="resource" xlink:label="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" xml:lang="en-US" id="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets">Intangible Assets Net Excluding Goodwill as Percentage of Total Assets</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" xml:lang="en-US" id="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets_1">Other intangible assets as a percentage of total assets</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" xml:lang="en-US" id="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets_2">Represents other intangible assets expressed as a percentage of total assets.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" xlink:to="label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets_2" xlink:title="label: IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets to label_penn_IntangibleAssetsNetExcludingGoodwillAsPercentageOfTotalAssets" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InterestRateSwapContractsAbstract" xlink:label="penn_InterestRateSwapContractsAbstract" xlink:title="InterestRateSwapContractsAbstract" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InterestRateSwapContractsAbstract" xlink:to="label_penn_InterestRateSwapContractsAbstract" xlink:title="label: InterestRateSwapContractsAbstract to label_penn_InterestRateSwapContractsAbstract" use="optional" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xlink:label="penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xlink:title="InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xml:lang="en-US" id="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage">Investor Rights Agreement, Appointment of Purchaser Designee Ownership Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xlink:to="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xlink:title="label: InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage to label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xml:lang="en-US" id="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage_1">Required investment ownership percentage by Fortress and its affiliates, in which a Purchaser Designee should be appointed if requirement is not met</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xlink:to="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage_1" xlink:title="label: InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage to label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xml:lang="en-US" id="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage_2">Represents the required investment ownership percentage by specified investment holders, in which a purchaser designee should be appointed if requirement is not met.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" xlink:to="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage_2" xlink:title="label: InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage to label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneeOwnershipPercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" xlink:title="AccountsPayableCurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccountsPayableCurrent" xml:lang="en-US" id="label_us-gaap_AccountsPayableCurrent">Accounts payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="label_us-gaap_AccountsPayableCurrent" xlink:title="label: AccountsPayableCurrent to label_us-gaap_AccountsPayableCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsPayableCurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsPayableCurrent" xml:lang="en-US" id="label_us-gaap_AccountsPayableCurrent_1">Accounts Payable, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="label_us-gaap_AccountsPayableCurrent_1" xlink:title="label: AccountsPayableCurrent to label_us-gaap_AccountsPayableCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xlink:label="penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xlink:title="InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xml:lang="en-US" id="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber">Number of Purchaser Designees that Fortress and the Company would appoint until Fortress and its affiliates own less than two-thirds of the shares of the Investment issued to them</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xlink:to="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xlink:title="label: InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber to label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xml:lang="en-US" id="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber_1">Represents the number of Purchaser Designees that investment holders would appoint until they own specified percentage of the shares of the investment issued to them.</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xml:lang="en-US" id="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber_2">Investor Rights Agreement, Appointment of Purchaser Designees Number</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" xlink:to="label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber_2" xlink:title="label: InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber to label_penn_InvestorRightsAgreementAppointmentOfPurchaserDesigneesNumber" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:label="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:title="AccountsNotesAndLoansReceivableLineItems" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccountsNotesAndLoansReceivableLineItems" xml:lang="en-US" id="label_us-gaap_AccountsNotesAndLoansReceivableLineItems">Loan Receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="label_us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:title="label: AccountsNotesAndLoansReceivableLineItems to label_us-gaap_AccountsNotesAndLoansReceivableLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsNotesAndLoansReceivableLineItems_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccountsNotesAndLoansReceivableLineItems" xml:lang="en-US" id="label_us-gaap_AccountsNotesAndLoansReceivableLineItems_1">New Jersey Joint Venture</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="label_us-gaap_AccountsNotesAndLoansReceivableLineItems_1" xlink:title="label: AccountsNotesAndLoansReceivableLineItems to label_us-gaap_AccountsNotesAndLoansReceivableLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsNotesAndLoansReceivableLineItems_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsNotesAndLoansReceivableLineItems" xml:lang="en-US" id="label_us-gaap_AccountsNotesAndLoansReceivableLineItems_2">Accounts, Notes, Loans and Financing Receivable [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsNotesAndLoansReceivableLineItems" xlink:to="label_us-gaap_AccountsNotesAndLoansReceivableLineItems_2" xlink:title="label: AccountsNotesAndLoansReceivableLineItems to label_us-gaap_AccountsNotesAndLoansReceivableLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xlink:label="penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xlink:title="InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xml:lang="en-US" id="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers">Investor Rights Agreement, Beneficial Ownership of Common Stock by Purchasers</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xlink:to="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xlink:title="label: InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers to label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xml:lang="en-US" id="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers_1">Beneficial ownership of the Common Stock by the purchasers (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xlink:to="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers_1" xlink:title="label: InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers to label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xml:lang="en-US" id="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers_2">Represents the beneficial ownership of the common stock on a fully-diluted basis by the purchasers.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" xlink:to="label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers_2" xlink:title="label: InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers to label_penn_InvestorRightsAgreementBeneficialOwnershipOfCommonStockByPurchasers" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xlink:label="penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xlink:title="InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xml:lang="en-US" id="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights">Percentage of common stock acquired which would restrict voting rights</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xlink:to="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xlink:title="label: InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights to label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xml:lang="en-US" id="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights_1">Represents the percentage of common stock acquired which would restrict voting rights.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xlink:to="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights_1" xlink:title="label: InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights to label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xml:lang="en-US" id="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights_2">Investor Rights Agreement, Investment Holders Percentage of Common Stock Acquired Restricting Voting Rights</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" xlink:to="label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights_2" xlink:title="label: InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights to label_penn_InvestorRightsAgreementInvestmentHoldersPercentageOfCommonStockAcquiredRestrictingVotingRights" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InvestorRightsAgreementNumberOfDemandRegistrations" xlink:label="penn_InvestorRightsAgreementNumberOfDemandRegistrations" xlink:title="InvestorRightsAgreementNumberOfDemandRegistrations" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" xml:lang="en-US" id="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations">Number of demand registrations that the purchasers and any permitted transferees of Registrable Securities are entitled to</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementNumberOfDemandRegistrations" xlink:to="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" xlink:title="label: InvestorRightsAgreementNumberOfDemandRegistrations to label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" xml:lang="en-US" id="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations_1">Represents the number of demand registrations that the purchasers and permitted transferees of Registrable Securities are entitled to.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementNumberOfDemandRegistrations" xlink:to="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations_1" xlink:title="label: InvestorRightsAgreementNumberOfDemandRegistrations to label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" xml:lang="en-US" id="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations_2">Investor Rights Agreement, Number of Demand Registrations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementNumberOfDemandRegistrations" xlink:to="label_penn_InvestorRightsAgreementNumberOfDemandRegistrations_2" xlink:title="label: InvestorRightsAgreementNumberOfDemandRegistrations to label_penn_InvestorRightsAgreementNumberOfDemandRegistrations" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xlink:label="penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xlink:title="InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xml:lang="en-US" id="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent">Represents the period to accord voting rights to holders of securities in excess of twenty percent.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xlink:to="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xlink:title="label: InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent to label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xml:lang="en-US" id="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent_1">Investor Rights Agreement Period to Accord Voting Rights to Holders of Securities in Excess of Twenty Percent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xlink:to="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent_1" xlink:title="label: InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent to label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xml:lang="en-US" id="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent_2">Period to accord voting rights to holders of securities in excess of twenty percent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" xlink:to="label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent_2" xlink:title="label: InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent to label_penn_InvestorRightsAgreementPeriodToAccordVotingRightsToHoldersOfSecuritiesInExcessOfTwentyPercent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xlink:label="penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xlink:title="InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xml:lang="en-US" id="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder">Beneficial ownership by investment holders which entitles them to preemptive rights under the Investor Rights Agreement (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xlink:to="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xlink:title="label: InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder to label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xml:lang="en-US" id="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder_1">Represents the beneficial ownership percentage by investment holders which entitles them to preemptive rights under the Investor Rights Agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xlink:to="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder_1" xlink:title="label: InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder to label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xml:lang="en-US" id="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder_2">Investor Rights Agreement, Preemptive Rights Beneficial Ownership Percentage by each Investment Holder</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" xlink:to="label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder_2" xlink:title="label: InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder to label_penn_InvestorRightsAgreementPreemptiveRightsBeneficialOwnershipPercentageByEachInvestmentHolder" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureByProjectLineItems" xlink:label="penn_JointVentureByProjectLineItems" xlink:title="JointVentureByProjectLineItems" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureByProjectLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureByProjectLineItems" xml:lang="en-US" id="label_penn_JointVentureByProjectLineItems">Business ventures</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureByProjectLineItems" xlink:to="label_penn_JointVentureByProjectLineItems" xlink:title="label: JointVentureByProjectLineItems to label_penn_JointVentureByProjectLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureByProjectLineItems_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureByProjectLineItems" xml:lang="en-US" id="label_penn_JointVentureByProjectLineItems_1">Joint Venture by Project [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureByProjectLineItems" xlink:to="label_penn_JointVentureByProjectLineItems_1" xlink:title="label: JointVentureByProjectLineItems to label_penn_JointVentureByProjectLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureInterestAreaOfCasino" xlink:label="penn_JointVentureInterestAreaOfCasino" xlink:title="JointVentureInterestAreaOfCasino" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestAreaOfCasino" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureInterestAreaOfCasino" xml:lang="en-US" id="label_penn_JointVentureInterestAreaOfCasino">Joint Venture Interest Area of Casino</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestAreaOfCasino" xlink:to="label_penn_JointVentureInterestAreaOfCasino" xlink:title="label: JointVentureInterestAreaOfCasino to label_penn_JointVentureInterestAreaOfCasino" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestAreaOfCasino_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureInterestAreaOfCasino" xml:lang="en-US" id="label_penn_JointVentureInterestAreaOfCasino_1">Represents the area of casino available with the joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestAreaOfCasino" xlink:to="label_penn_JointVentureInterestAreaOfCasino_1" xlink:title="label: JointVentureInterestAreaOfCasino to label_penn_JointVentureInterestAreaOfCasino" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestAreaOfCasino_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureInterestAreaOfCasino" xml:lang="en-US" id="label_penn_JointVentureInterestAreaOfCasino_2">Area of Casino (in square foot)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestAreaOfCasino" xlink:to="label_penn_JointVentureInterestAreaOfCasino_2" xlink:title="label: JointVentureInterestAreaOfCasino to label_penn_JointVentureInterestAreaOfCasino" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureInterestByAcreage" xlink:label="penn_JointVentureInterestByAcreage" xlink:title="JointVentureInterestByAcreage" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestByAcreage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureInterestByAcreage" xml:lang="en-US" id="label_penn_JointVentureInterestByAcreage">Joint Venture Interest by Acreage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestByAcreage" xlink:to="label_penn_JointVentureInterestByAcreage" xlink:title="label: JointVentureInterestByAcreage to label_penn_JointVentureInterestByAcreage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestByAcreage_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureInterestByAcreage" xml:lang="en-US" id="label_penn_JointVentureInterestByAcreage_1">The acreage of a racetrack which is a joint venture of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestByAcreage" xlink:to="label_penn_JointVentureInterestByAcreage_1" xlink:title="label: JointVentureInterestByAcreage to label_penn_JointVentureInterestByAcreage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestByAcreage_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureInterestByAcreage" xml:lang="en-US" id="label_penn_JointVentureInterestByAcreage_2">Size of race park (in acres)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestByAcreage" xlink:to="label_penn_JointVentureInterestByAcreage_2" xlink:title="label: JointVentureInterestByAcreage to label_penn_JointVentureInterestByAcreage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureInterestNumberOfPokerTables" xlink:label="penn_JointVentureInterestNumberOfPokerTables" xlink:title="JointVentureInterestNumberOfPokerTables" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfPokerTables" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureInterestNumberOfPokerTables" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfPokerTables">Represents the number of poker tables available with the joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfPokerTables" xlink:to="label_penn_JointVentureInterestNumberOfPokerTables" xlink:title="label: JointVentureInterestNumberOfPokerTables to label_penn_JointVentureInterestNumberOfPokerTables" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfPokerTables_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureInterestNumberOfPokerTables" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfPokerTables_1">Number of poker tables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfPokerTables" xlink:to="label_penn_JointVentureInterestNumberOfPokerTables_1" xlink:title="label: JointVentureInterestNumberOfPokerTables to label_penn_JointVentureInterestNumberOfPokerTables" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfPokerTables_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureInterestNumberOfPokerTables" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfPokerTables_2">Joint Venture Interest Number of Poker Tables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfPokerTables" xlink:to="label_penn_JointVentureInterestNumberOfPokerTables_2" xlink:title="label: JointVentureInterestNumberOfPokerTables to label_penn_JointVentureInterestNumberOfPokerTables" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccountsReceivableMember" xlink:label="us-gaap_AccountsReceivableMember" xlink:title="AccountsReceivableMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsReceivableMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccountsReceivableMember" xml:lang="en-US" id="label_us-gaap_AccountsReceivableMember">Receivables</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableMember" xlink:to="label_us-gaap_AccountsReceivableMember" xlink:title="label: AccountsReceivableMember to label_us-gaap_AccountsReceivableMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccountsReceivableMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccountsReceivableMember" xml:lang="en-US" id="label_us-gaap_AccountsReceivableMember_1">Accounts Receivable [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableMember" xlink:to="label_us-gaap_AccountsReceivableMember_1" xlink:title="label: AccountsReceivableMember to label_us-gaap_AccountsReceivableMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureInterestNumberOfSlotMachines" xlink:label="penn_JointVentureInterestNumberOfSlotMachines" xlink:title="JointVentureInterestNumberOfSlotMachines" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfSlotMachines" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureInterestNumberOfSlotMachines" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfSlotMachines">Joint Venture Interest Number of Slot Machines</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfSlotMachines" xlink:to="label_penn_JointVentureInterestNumberOfSlotMachines" xlink:title="label: JointVentureInterestNumberOfSlotMachines to label_penn_JointVentureInterestNumberOfSlotMachines" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfSlotMachines_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureInterestNumberOfSlotMachines" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfSlotMachines_1">Represents the number of slot machines available with the joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfSlotMachines" xlink:to="label_penn_JointVentureInterestNumberOfSlotMachines_1" xlink:title="label: JointVentureInterestNumberOfSlotMachines to label_penn_JointVentureInterestNumberOfSlotMachines" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfSlotMachines_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureInterestNumberOfSlotMachines" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfSlotMachines_2">Number of slot machines</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfSlotMachines" xlink:to="label_penn_JointVentureInterestNumberOfSlotMachines_2" xlink:title="label: JointVentureInterestNumberOfSlotMachines to label_penn_JointVentureInterestNumberOfSlotMachines" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureInterestNumberOfSpaceParkingStructure" xlink:label="penn_JointVentureInterestNumberOfSpaceParkingStructure" xlink:title="JointVentureInterestNumberOfSpaceParkingStructure" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfSpaceParkingStructure" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureInterestNumberOfSpaceParkingStructure" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfSpaceParkingStructure">Number of space parking</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfSpaceParkingStructure" xlink:to="label_penn_JointVentureInterestNumberOfSpaceParkingStructure" xlink:title="label: JointVentureInterestNumberOfSpaceParkingStructure to label_penn_JointVentureInterestNumberOfSpaceParkingStructure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfSpaceParkingStructure_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureInterestNumberOfSpaceParkingStructure" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfSpaceParkingStructure_1">Joint Venture Interest Number of Space Parking Structure</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfSpaceParkingStructure" xlink:to="label_penn_JointVentureInterestNumberOfSpaceParkingStructure_1" xlink:title="label: JointVentureInterestNumberOfSpaceParkingStructure to label_penn_JointVentureInterestNumberOfSpaceParkingStructure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfSpaceParkingStructure_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureInterestNumberOfSpaceParkingStructure" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfSpaceParkingStructure_2">Represents the number of space parking available with the joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfSpaceParkingStructure" xlink:to="label_penn_JointVentureInterestNumberOfSpaceParkingStructure_2" xlink:title="label: JointVentureInterestNumberOfSpaceParkingStructure to label_penn_JointVentureInterestNumberOfSpaceParkingStructure" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureInterestNumberOfTableGames" xlink:label="penn_JointVentureInterestNumberOfTableGames" xlink:title="JointVentureInterestNumberOfTableGames" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfTableGames" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureInterestNumberOfTableGames" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfTableGames">Joint Venture Interest Number of Table Games</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfTableGames" xlink:to="label_penn_JointVentureInterestNumberOfTableGames" xlink:title="label: JointVentureInterestNumberOfTableGames to label_penn_JointVentureInterestNumberOfTableGames" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfTableGames_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureInterestNumberOfTableGames" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfTableGames_1">Represents the number of table games available with the joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfTableGames" xlink:to="label_penn_JointVentureInterestNumberOfTableGames_1" xlink:title="label: JointVentureInterestNumberOfTableGames to label_penn_JointVentureInterestNumberOfTableGames" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestNumberOfTableGames_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureInterestNumberOfTableGames" xml:lang="en-US" id="label_penn_JointVentureInterestNumberOfTableGames_2">Number of table games</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestNumberOfTableGames" xlink:to="label_penn_JointVentureInterestNumberOfTableGames_2" xlink:title="label: JointVentureInterestNumberOfTableGames to label_penn_JointVentureInterestNumberOfTableGames" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureInterestOptionToPurchaseByAcreage" xlink:label="penn_JointVentureInterestOptionToPurchaseByAcreage" xlink:title="JointVentureInterestOptionToPurchaseByAcreage" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestOptionToPurchaseByAcreage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureInterestOptionToPurchaseByAcreage" xml:lang="en-US" id="label_penn_JointVentureInterestOptionToPurchaseByAcreage">Joint Venture Interest Option to Purchase by Acreage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestOptionToPurchaseByAcreage" xlink:to="label_penn_JointVentureInterestOptionToPurchaseByAcreage" xlink:title="label: JointVentureInterestOptionToPurchaseByAcreage to label_penn_JointVentureInterestOptionToPurchaseByAcreage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestOptionToPurchaseByAcreage_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureInterestOptionToPurchaseByAcreage" xml:lang="en-US" id="label_penn_JointVentureInterestOptionToPurchaseByAcreage_1">Size of property for a planned development of racetrack (in acres)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestOptionToPurchaseByAcreage" xlink:to="label_penn_JointVentureInterestOptionToPurchaseByAcreage_1" xlink:title="label: JointVentureInterestOptionToPurchaseByAcreage to label_penn_JointVentureInterestOptionToPurchaseByAcreage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureInterestOptionToPurchaseByAcreage_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureInterestOptionToPurchaseByAcreage" xml:lang="en-US" id="label_penn_JointVentureInterestOptionToPurchaseByAcreage_2">The acreage of a planned development of a racetrack in which the entity has an option to purchase related to a joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureInterestOptionToPurchaseByAcreage" xlink:to="label_penn_JointVentureInterestOptionToPurchaseByAcreage_2" xlink:title="label: JointVentureInterestOptionToPurchaseByAcreage to label_penn_JointVentureInterestOptionToPurchaseByAcreage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xlink:label="penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xlink:title="AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xml:lang="en-US" id="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes">Gaming, pari-mutuel, property, and other taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xlink:to="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xlink:title="label: AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes to label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xml:lang="en-US" id="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes_1">Carrying value as of the balance sheet date of obligations incurred and payable for gaming, pari-mutuel, property and other taxes (other than income taxes). Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xlink:to="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes_1" xlink:title="label: AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes to label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xml:lang="en-US" id="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes_2">Accrual for Gaming and Other Taxes Other than Income Taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" xlink:to="label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes_2" xlink:title="label: AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes to label_penn_AccrualForGamingAndOtherTaxesOtherThanIncomeTaxes" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xlink:label="penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xlink:title="JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xml:lang="en-US" id="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation">Joint Venture Number of Miles of Entity from a Specified Location</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xlink:to="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xlink:title="label: JointVentureNumberOfMilesOfEntityFromASpecifiedLocation to label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xml:lang="en-US" id="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation_1">Location of facility in distance from major metropolitan area (in miles)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xlink:to="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation_1" xlink:title="label: JointVentureNumberOfMilesOfEntityFromASpecifiedLocation to label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xml:lang="en-US" id="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation_2">Represents the location of the entity in number of miles from a specified location.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" xlink:to="label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation_2" xlink:title="label: JointVentureNumberOfMilesOfEntityFromASpecifiedLocation to label_penn_JointVentureNumberOfMilesOfEntityFromASpecifiedLocation" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureOwnershipInterestPercentage" xlink:label="penn_JointVentureOwnershipInterestPercentage" xlink:title="JointVentureOwnershipInterestPercentage" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureOwnershipInterestPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureOwnershipInterestPercentage" xml:lang="en-US" id="label_penn_JointVentureOwnershipInterestPercentage">Ownership interest in joint venture (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureOwnershipInterestPercentage" xlink:to="label_penn_JointVentureOwnershipInterestPercentage" xlink:title="label: JointVentureOwnershipInterestPercentage to label_penn_JointVentureOwnershipInterestPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureOwnershipInterestPercentage_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureOwnershipInterestPercentage" xml:lang="en-US" id="label_penn_JointVentureOwnershipInterestPercentage_1">Represents the entity's ownership interest in a joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureOwnershipInterestPercentage" xlink:to="label_penn_JointVentureOwnershipInterestPercentage_1" xlink:title="label: JointVentureOwnershipInterestPercentage to label_penn_JointVentureOwnershipInterestPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureOwnershipInterestPercentage_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureOwnershipInterestPercentage" xml:lang="en-US" id="label_penn_JointVentureOwnershipInterestPercentage_2">Joint Venture Ownership Interest, Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureOwnershipInterestPercentage" xlink:to="label_penn_JointVentureOwnershipInterestPercentage_2" xlink:title="label: JointVentureOwnershipInterestPercentage to label_penn_JointVentureOwnershipInterestPercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfNonCasinoRacetracks" xlink:label="penn_NumberOfNonCasinoRacetracks" xlink:title="NumberOfNonCasinoRacetracks" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfNonCasinoRacetracks" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfNonCasinoRacetracks" xml:lang="en-US" id="label_penn_NumberOfNonCasinoRacetracks">Represents the number of non-casino racetracks owned and operated by PNG.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfNonCasinoRacetracks" xlink:to="label_penn_NumberOfNonCasinoRacetracks" xlink:title="label: NumberOfNonCasinoRacetracks to label_penn_NumberOfNonCasinoRacetracks" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfNonCasinoRacetracks_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfNonCasinoRacetracks" xml:lang="en-US" id="label_penn_NumberOfNonCasinoRacetracks_1">Number of non-casino racetracks</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfNonCasinoRacetracks" xlink:to="label_penn_NumberOfNonCasinoRacetracks_1" xlink:title="label: NumberOfNonCasinoRacetracks to label_penn_NumberOfNonCasinoRacetracks" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfNonCasinoRacetracks_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfNonCasinoRacetracks" xml:lang="en-US" id="label_penn_NumberOfNonCasinoRacetracks_2">Number of Non Casino Racetracks</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfNonCasinoRacetracks" xlink:to="label_penn_NumberOfNonCasinoRacetracks_2" xlink:title="label: NumberOfNonCasinoRacetracks to label_penn_NumberOfNonCasinoRacetracks" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureOwnershipPercentageSold" xlink:label="penn_JointVentureOwnershipPercentageSold" xlink:title="JointVentureOwnershipPercentageSold" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureOwnershipPercentageSold" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureOwnershipPercentageSold" xml:lang="en-US" id="label_penn_JointVentureOwnershipPercentageSold">Joint Venture Ownership Percentage Sold</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureOwnershipPercentageSold" xlink:to="label_penn_JointVentureOwnershipPercentageSold" xlink:title="label: JointVentureOwnershipPercentageSold to label_penn_JointVentureOwnershipPercentageSold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureOwnershipPercentageSold_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureOwnershipPercentageSold" xml:lang="en-US" id="label_penn_JointVentureOwnershipPercentageSold_1">Joint venture interest in Maryland Jockey Club sold (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureOwnershipPercentageSold" xlink:to="label_penn_JointVentureOwnershipPercentageSold_1" xlink:title="label: JointVentureOwnershipPercentageSold to label_penn_JointVentureOwnershipPercentageSold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureOwnershipPercentageSold_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureOwnershipPercentageSold" xml:lang="en-US" id="label_penn_JointVentureOwnershipPercentageSold_2">Represents the percentage of ownership interest in joint venture sold to the incoming partner.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureOwnershipPercentageSold" xlink:to="label_penn_JointVentureOwnershipPercentageSold_2" xlink:title="label: JointVentureOwnershipPercentageSold to label_penn_JointVentureOwnershipPercentageSold" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureSquareFootage" xlink:label="penn_JointVentureSquareFootage" xlink:title="JointVentureSquareFootage" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureSquareFootage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureSquareFootage" xml:lang="en-US" id="label_penn_JointVentureSquareFootage">Joint Venture Square Footage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureSquareFootage" xlink:to="label_penn_JointVentureSquareFootage" xlink:title="label: JointVentureSquareFootage to label_penn_JointVentureSquareFootage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureSquareFootage_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureSquareFootage" xml:lang="en-US" id="label_penn_JointVentureSquareFootage_1">Size of dog racing and simulcasting facility (in square feet)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureSquareFootage" xlink:to="label_penn_JointVentureSquareFootage_1" xlink:title="label: JointVentureSquareFootage to label_penn_JointVentureSquareFootage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureSquareFootage_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureSquareFootage" xml:lang="en-US" id="label_penn_JointVentureSquareFootage_2">Represents the size of the dog racing and simulcasting facility of a joint venture, in terms of square feet.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureSquareFootage" xlink:to="label_penn_JointVentureSquareFootage_2" xlink:title="label: JointVentureSquareFootage to label_penn_JointVentureSquareFootage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xlink:label="penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xlink:title="JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xml:lang="en-US" id="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage">Joint Venture under Agreement of Sale Ownership Interest Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xlink:to="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xlink:title="label: JointVentureUnderAgreementOfSaleOwnershipInterestPercentage to label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xml:lang="en-US" id="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage_1">Ownership interest in joint venture under agreement of sale (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xlink:to="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage_1" xlink:title="label: JointVentureUnderAgreementOfSaleOwnershipInterestPercentage to label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xml:lang="en-US" id="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage_2">Represents the entity's ownership interest in a joint venture that is under an agreement of sale.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" xlink:to="label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage_2" xlink:title="label: JointVentureUnderAgreementOfSaleOwnershipInterestPercentage to label_penn_JointVentureUnderAgreementOfSaleOwnershipInterestPercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_KansasEntertainmentLLCMember" xlink:label="penn_KansasEntertainmentLLCMember" xlink:title="KansasEntertainmentLLCMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_KansasEntertainmentLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_KansasEntertainmentLLCMember" xml:lang="en-US" id="label_penn_KansasEntertainmentLLCMember">Represents Kansas Entertainment LLC, a joint venture with International Speedway corporation.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_KansasEntertainmentLLCMember" xlink:to="label_penn_KansasEntertainmentLLCMember" xlink:title="label: KansasEntertainmentLLCMember to label_penn_KansasEntertainmentLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_KansasEntertainmentLLCMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_KansasEntertainmentLLCMember" xml:lang="en-US" id="label_penn_KansasEntertainmentLLCMember_1">Kansas Entertainment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_KansasEntertainmentLLCMember" xlink:to="label_penn_KansasEntertainmentLLCMember_1" xlink:title="label: KansasEntertainmentLLCMember to label_penn_KansasEntertainmentLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_KansasEntertainmentLLCMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_KansasEntertainmentLLCMember" xml:lang="en-US" id="label_penn_KansasEntertainmentLLCMember_2">Kansas Entertainment LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_KansasEntertainmentLLCMember" xlink:to="label_penn_KansasEntertainmentLLCMember_2" xlink:title="label: KansasEntertainmentLLCMember to label_penn_KansasEntertainmentLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_KansasEntertainmentLLCMember_3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_penn_KansasEntertainmentLLCMember" xml:lang="en-US" id="label_penn_KansasEntertainmentLLCMember_3">Kansas</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_KansasEntertainmentLLCMember" xlink:to="label_penn_KansasEntertainmentLLCMember_3" xlink:title="label: KansasEntertainmentLLCMember to label_penn_KansasEntertainmentLLCMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_KansasPennGamingLLCMember" xlink:label="penn_KansasPennGamingLLCMember" xlink:title="KansasPennGamingLLCMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_KansasPennGamingLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_KansasPennGamingLLCMember" xml:lang="en-US" id="label_penn_KansasPennGamingLLCMember">Represents details pertaining to Kansas Penn Gaming, LLC, a wholly-owned subsidiary of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_KansasPennGamingLLCMember" xlink:to="label_penn_KansasPennGamingLLCMember" xlink:title="label: KansasPennGamingLLCMember to label_penn_KansasPennGamingLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_KansasPennGamingLLCMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_KansasPennGamingLLCMember" xml:lang="en-US" id="label_penn_KansasPennGamingLLCMember_1">Kansas Penn Gaming, LLC</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_KansasPennGamingLLCMember" xlink:to="label_penn_KansasPennGamingLLCMember_1" xlink:title="label: KansasPennGamingLLCMember to label_penn_KansasPennGamingLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_KansasPennGamingLLCMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_KansasPennGamingLLCMember" xml:lang="en-US" id="label_penn_KansasPennGamingLLCMember_2">Kansas Penn Gaming LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_KansasPennGamingLLCMember" xlink:to="label_penn_KansasPennGamingLLCMember_2" xlink:title="label: KansasPennGamingLLCMember to label_penn_KansasPennGamingLLCMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BelleOfSiouxCityLPMember" xlink:label="penn_BelleOfSiouxCityLPMember" xlink:title="BelleOfSiouxCityLPMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_BelleOfSiouxCityLPMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BelleOfSiouxCityLPMember" xml:lang="en-US" id="label_penn_BelleOfSiouxCityLPMember">Belle of Sioux City, L P [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BelleOfSiouxCityLPMember" xlink:to="label_penn_BelleOfSiouxCityLPMember" xlink:title="label: BelleOfSiouxCityLPMember to label_penn_BelleOfSiouxCityLPMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BelleOfSiouxCityLPMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BelleOfSiouxCityLPMember" xml:lang="en-US" id="label_penn_BelleOfSiouxCityLPMember_1">Represents details pertaining to Belle of Sioux City, L.P. (the "Belle") a gaming operator subsidiary located in northwest Iowa of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BelleOfSiouxCityLPMember" xlink:to="label_penn_BelleOfSiouxCityLPMember_1" xlink:title="label: BelleOfSiouxCityLPMember to label_penn_BelleOfSiouxCityLPMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BelleOfSiouxCityLPMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BelleOfSiouxCityLPMember" xml:lang="en-US" id="label_penn_BelleOfSiouxCityLPMember_2">Belle of Sioux City, L.P. (the "Belle")</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BelleOfSiouxCityLPMember" xlink:to="label_penn_BelleOfSiouxCityLPMember_2" xlink:title="label: BelleOfSiouxCityLPMember to label_penn_BelleOfSiouxCityLPMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LakesEntertainmentIncMember" xlink:label="penn_LakesEntertainmentIncMember" xlink:title="LakesEntertainmentIncMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_LakesEntertainmentIncMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LakesEntertainmentIncMember" xml:lang="en-US" id="label_penn_LakesEntertainmentIncMember">Lakes Entertainment Inc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LakesEntertainmentIncMember" xlink:to="label_penn_LakesEntertainmentIncMember" xlink:title="label: LakesEntertainmentIncMember to label_penn_LakesEntertainmentIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LakesEntertainmentIncMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LakesEntertainmentIncMember" xml:lang="en-US" id="label_penn_LakesEntertainmentIncMember_1">Lakes Entertainment Inc.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LakesEntertainmentIncMember" xlink:to="label_penn_LakesEntertainmentIncMember_1" xlink:title="label: LakesEntertainmentIncMember to label_penn_LakesEntertainmentIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LakesEntertainmentIncMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LakesEntertainmentIncMember" xml:lang="en-US" id="label_penn_LakesEntertainmentIncMember_2">Represents Lakes Entertainment Inc., which holds a noncontrolling interest in the Company's proposed facilities in Columbus and Toledo, Ohio.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LakesEntertainmentIncMember" xlink:to="label_penn_LakesEntertainmentIncMember_2" xlink:title="label: LakesEntertainmentIncMember to label_penn_LakesEntertainmentIncMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccretionExpense" xlink:label="us-gaap_AccretionExpense" xlink:title="AccretionExpense" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccretionExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccretionExpense" xml:lang="en-US" id="label_us-gaap_AccretionExpense">Changes in settlement values on long term obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccretionExpense" xlink:to="label_us-gaap_AccretionExpense" xlink:title="label: AccretionExpense to label_us-gaap_AccretionExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccretionExpense_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AccretionExpense" xml:lang="en-US" id="label_us-gaap_AccretionExpense_1">Accretion on instrument</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccretionExpense" xlink:to="label_us-gaap_AccretionExpense_1" xlink:title="label: AccretionExpense to label_us-gaap_AccretionExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccretionExpense_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccretionExpense" xml:lang="en-US" id="label_us-gaap_AccretionExpense_2">Accretion Expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccretionExpense" xlink:to="label_us-gaap_AccretionExpense_2" xlink:title="label: AccretionExpense to label_us-gaap_AccretionExpense" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xlink:label="penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xlink:title="LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xml:lang="en-US" id="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue">Lease Agreement, Revenue Sharing Provision as Percentage of Gross Slot Revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xlink:to="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xlink:title="label: LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue to label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xml:lang="en-US" id="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue_1">Revenue sharing provision as a percentage of gross slot revenue under the lease agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xlink:to="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue_1" xlink:title="label: LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue to label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xml:lang="en-US" id="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue_2">Represents the revenue sharing provision as a percentage of gross slot revenue under the lease agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" xlink:to="label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue_2" xlink:title="label: LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue to label_penn_LeaseAgreementRevenueSharingProvisionAsPercentageOfGrossSlotRevenue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LeaseInitialTerm" xlink:label="penn_LeaseInitialTerm" xlink:title="LeaseInitialTerm" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseInitialTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LeaseInitialTerm" xml:lang="en-US" id="label_penn_LeaseInitialTerm">Lease Initial Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseInitialTerm" xlink:to="label_penn_LeaseInitialTerm" xlink:title="label: LeaseInitialTerm to label_penn_LeaseInitialTerm" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseInitialTerm_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LeaseInitialTerm" xml:lang="en-US" id="label_penn_LeaseInitialTerm_1">Initial term of lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseInitialTerm" xlink:to="label_penn_LeaseInitialTerm_1" xlink:title="label: LeaseInitialTerm to label_penn_LeaseInitialTerm" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseInitialTerm_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LeaseInitialTerm" xml:lang="en-US" id="label_penn_LeaseInitialTerm_2">Represents the initial term of lease.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseInitialTerm" xlink:to="label_penn_LeaseInitialTerm_2" xlink:title="label: LeaseInitialTerm to label_penn_LeaseInitialTerm" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LeaseRenewalOptionsNumber" xlink:label="penn_LeaseRenewalOptionsNumber" xlink:title="LeaseRenewalOptionsNumber" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalOptionsNumber" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LeaseRenewalOptionsNumber" xml:lang="en-US" id="label_penn_LeaseRenewalOptionsNumber">Number of lease renewal options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalOptionsNumber" xlink:to="label_penn_LeaseRenewalOptionsNumber" xlink:title="label: LeaseRenewalOptionsNumber to label_penn_LeaseRenewalOptionsNumber" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalOptionsNumber_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LeaseRenewalOptionsNumber" xml:lang="en-US" id="label_penn_LeaseRenewalOptionsNumber_1">Represents the number of lease renewal options.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalOptionsNumber" xlink:to="label_penn_LeaseRenewalOptionsNumber_1" xlink:title="label: LeaseRenewalOptionsNumber to label_penn_LeaseRenewalOptionsNumber" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalOptionsNumber_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LeaseRenewalOptionsNumber" xml:lang="en-US" id="label_penn_LeaseRenewalOptionsNumber_2">Lease Renewal Options, Number</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalOptionsNumber" xlink:to="label_penn_LeaseRenewalOptionsNumber_2" xlink:title="label: LeaseRenewalOptionsNumber to label_penn_LeaseRenewalOptionsNumber" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LeaseRenewalOptionsTerm" xlink:label="penn_LeaseRenewalOptionsTerm" xlink:title="LeaseRenewalOptionsTerm" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalOptionsTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LeaseRenewalOptionsTerm" xml:lang="en-US" id="label_penn_LeaseRenewalOptionsTerm">Lease Renewal Options, Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalOptionsTerm" xlink:to="label_penn_LeaseRenewalOptionsTerm" xlink:title="label: LeaseRenewalOptionsTerm to label_penn_LeaseRenewalOptionsTerm" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalOptionsTerm_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LeaseRenewalOptionsTerm" xml:lang="en-US" id="label_penn_LeaseRenewalOptionsTerm_1">Term of lease renewal options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalOptionsTerm" xlink:to="label_penn_LeaseRenewalOptionsTerm_1" xlink:title="label: LeaseRenewalOptionsTerm to label_penn_LeaseRenewalOptionsTerm" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LeaseRenewalOptionsTerm_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LeaseRenewalOptionsTerm" xml:lang="en-US" id="label_penn_LeaseRenewalOptionsTerm_2">Represents the term of lease renewal options.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LeaseRenewalOptionsTerm" xlink:to="label_penn_LeaseRenewalOptionsTerm_2" xlink:title="label: LeaseRenewalOptionsTerm to label_penn_LeaseRenewalOptionsTerm" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MasterLeasesAgreementPeriodOfLease" xlink:label="penn_MasterLeasesAgreementPeriodOfLease" xlink:title="MasterLeasesAgreementPeriodOfLease" />
    <link:label xlink:type="resource" xlink:label="label_penn_MasterLeasesAgreementPeriodOfLease" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MasterLeasesAgreementPeriodOfLease" xml:lang="en-US" id="label_penn_MasterLeasesAgreementPeriodOfLease">Period of the Master Lease agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MasterLeasesAgreementPeriodOfLease" xlink:to="label_penn_MasterLeasesAgreementPeriodOfLease" xlink:title="label: MasterLeasesAgreementPeriodOfLease to label_penn_MasterLeasesAgreementPeriodOfLease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MasterLeasesAgreementPeriodOfLease_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MasterLeasesAgreementPeriodOfLease" xml:lang="en-US" id="label_penn_MasterLeasesAgreementPeriodOfLease_1">Master Leases Agreement Period of Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MasterLeasesAgreementPeriodOfLease" xlink:to="label_penn_MasterLeasesAgreementPeriodOfLease_1" xlink:title="label: MasterLeasesAgreementPeriodOfLease to label_penn_MasterLeasesAgreementPeriodOfLease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MasterLeasesAgreementPeriodOfLease_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MasterLeasesAgreementPeriodOfLease" xml:lang="en-US" id="label_penn_MasterLeasesAgreementPeriodOfLease_2">Represents the period of the Master Lease agreement (including extensions).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MasterLeasesAgreementPeriodOfLease" xlink:to="label_penn_MasterLeasesAgreementPeriodOfLease_2" xlink:title="label: MasterLeasesAgreementPeriodOfLease to label_penn_MasterLeasesAgreementPeriodOfLease" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LoanReceivableDisclosureAbstract" xlink:label="penn_LoanReceivableDisclosureAbstract" xlink:title="LoanReceivableDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_LoanReceivableDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LoanReceivableDisclosureAbstract" xml:lang="en-US" id="label_penn_LoanReceivableDisclosureAbstract">Loan Receivable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LoanReceivableDisclosureAbstract" xlink:to="label_penn_LoanReceivableDisclosureAbstract" xlink:title="label: LoanReceivableDisclosureAbstract to label_penn_LoanReceivableDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LongTermDebtAndDerivativesDisclosureAbstract" xlink:label="penn_LongTermDebtAndDerivativesDisclosureAbstract" xlink:title="LongTermDebtAndDerivativesDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_LongTermDebtAndDerivativesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LongTermDebtAndDerivativesDisclosureAbstract" xml:lang="en-US" id="label_penn_LongTermDebtAndDerivativesDisclosureAbstract">Long-term Debt and Derivatives</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LongTermDebtAndDerivativesDisclosureAbstract" xlink:to="label_penn_LongTermDebtAndDerivativesDisclosureAbstract" xlink:title="label: LongTermDebtAndDerivativesDisclosureAbstract to label_penn_LongTermDebtAndDerivativesDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LongTermIncentiveCompensationPlan2003Member" xlink:label="penn_LongTermIncentiveCompensationPlan2003Member" xlink:title="LongTermIncentiveCompensationPlan2003Member" />
    <link:label xlink:type="resource" xlink:label="label_penn_LongTermIncentiveCompensationPlan2003Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LongTermIncentiveCompensationPlan2003Member" xml:lang="en-US" id="label_penn_LongTermIncentiveCompensationPlan2003Member">Long Term Incentive Compensation Plan 2003 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LongTermIncentiveCompensationPlan2003Member" xlink:to="label_penn_LongTermIncentiveCompensationPlan2003Member" xlink:title="label: LongTermIncentiveCompensationPlan2003Member to label_penn_LongTermIncentiveCompensationPlan2003Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LongTermIncentiveCompensationPlan2003Member_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LongTermIncentiveCompensationPlan2003Member" xml:lang="en-US" id="label_penn_LongTermIncentiveCompensationPlan2003Member_1">2003 Plan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LongTermIncentiveCompensationPlan2003Member" xlink:to="label_penn_LongTermIncentiveCompensationPlan2003Member_1" xlink:title="label: LongTermIncentiveCompensationPlan2003Member to label_penn_LongTermIncentiveCompensationPlan2003Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LongTermIncentiveCompensationPlan2003Member_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LongTermIncentiveCompensationPlan2003Member" xml:lang="en-US" id="label_penn_LongTermIncentiveCompensationPlan2003Member_2">Represents the 2003 Long Term Incentive Compensation Plan, which permits the grant of options to purchase common stock and other market-based and performance-based awards.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LongTermIncentiveCompensationPlan2003Member" xlink:to="label_penn_LongTermIncentiveCompensationPlan2003Member_2" xlink:title="label: LongTermIncentiveCompensationPlan2003Member to label_penn_LongTermIncentiveCompensationPlan2003Member" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LongTermIncentiveCompensationPlan2008Member" xlink:label="penn_LongTermIncentiveCompensationPlan2008Member" xlink:title="LongTermIncentiveCompensationPlan2008Member" />
    <link:label xlink:type="resource" xlink:label="label_penn_LongTermIncentiveCompensationPlan2008Member" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LongTermIncentiveCompensationPlan2008Member" xml:lang="en-US" id="label_penn_LongTermIncentiveCompensationPlan2008Member">Long Term Incentive Compensation Plan 2008 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LongTermIncentiveCompensationPlan2008Member" xlink:to="label_penn_LongTermIncentiveCompensationPlan2008Member" xlink:title="label: LongTermIncentiveCompensationPlan2008Member to label_penn_LongTermIncentiveCompensationPlan2008Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LongTermIncentiveCompensationPlan2008Member_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LongTermIncentiveCompensationPlan2008Member" xml:lang="en-US" id="label_penn_LongTermIncentiveCompensationPlan2008Member_1">2008 Plan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LongTermIncentiveCompensationPlan2008Member" xlink:to="label_penn_LongTermIncentiveCompensationPlan2008Member_1" xlink:title="label: LongTermIncentiveCompensationPlan2008Member to label_penn_LongTermIncentiveCompensationPlan2008Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LongTermIncentiveCompensationPlan2008Member_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LongTermIncentiveCompensationPlan2008Member" xml:lang="en-US" id="label_penn_LongTermIncentiveCompensationPlan2008Member_2">Represents the 2008 Long Term Incentive Compensation Plan, which permits the entity to issue stock options (incentive and/or non-qualified), stock appreciation rights, restricted stock, phantom stock units and other equity and cash awards to employees.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LongTermIncentiveCompensationPlan2008Member" xlink:to="label_penn_LongTermIncentiveCompensationPlan2008Member_2" xlink:title="label: LongTermIncentiveCompensationPlan2008Member to label_penn_LongTermIncentiveCompensationPlan2008Member" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingenciesIncrementalGamingTaxExpense" xlink:label="penn_LossContingenciesIncrementalGamingTaxExpense" xlink:title="LossContingenciesIncrementalGamingTaxExpense" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesIncrementalGamingTaxExpense" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingenciesIncrementalGamingTaxExpense" xml:lang="en-US" id="label_penn_LossContingenciesIncrementalGamingTaxExpense">Loss Contingencies, Incremental Gaming Tax Expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesIncrementalGamingTaxExpense" xlink:to="label_penn_LossContingenciesIncrementalGamingTaxExpense" xlink:title="label: LossContingenciesIncrementalGamingTaxExpense to label_penn_LossContingenciesIncrementalGamingTaxExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesIncrementalGamingTaxExpense_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingenciesIncrementalGamingTaxExpense" xml:lang="en-US" id="label_penn_LossContingenciesIncrementalGamingTaxExpense_1">Incremental gaming tax expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesIncrementalGamingTaxExpense" xlink:to="label_penn_LossContingenciesIncrementalGamingTaxExpense_1" xlink:title="label: LossContingenciesIncrementalGamingTaxExpense to label_penn_LossContingenciesIncrementalGamingTaxExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesIncrementalGamingTaxExpense_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingenciesIncrementalGamingTaxExpense" xml:lang="en-US" id="label_penn_LossContingenciesIncrementalGamingTaxExpense_2">Represents the incremental tax gaming expense.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesIncrementalGamingTaxExpense" xlink:to="label_penn_LossContingenciesIncrementalGamingTaxExpense_2" xlink:title="label: LossContingenciesIncrementalGamingTaxExpense to label_penn_LossContingenciesIncrementalGamingTaxExpense" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xlink:label="penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xlink:title="LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xml:lang="en-US" id="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit">Loss Contingencies, Lawsuit Filed by Number of Racetracks Affected by Lawsuit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xlink:to="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xlink:title="label: LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit to label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xml:lang="en-US" id="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit_1">Number of racetracks included in lawsuit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xlink:to="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit_1" xlink:title="label: LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit to label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xml:lang="en-US" id="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit_2">Represents the number of racetracks which are affected by lawsuit.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" xlink:to="label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit_2" xlink:title="label: LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit to label_penn_LossContingenciesLawsuitFiledByNumberOfRacetracksAffectedByLawsuit" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xlink:label="penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xlink:title="LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xml:lang="en-US" id="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw">Number of other riverboats affected by the law</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xlink:to="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xlink:title="label: LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw to label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xml:lang="en-US" id="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw_1">Represents the number of other riverboats which are affected by Illinois House Bill 1918 law.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xlink:to="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw_1" xlink:title="label: LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw to label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xml:lang="en-US" id="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw_2">Loss Contingencies, Lawsuit Filed by Number of Riverboats Affected by Law</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" xlink:to="label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw_2" xlink:title="label: LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw to label_penn_LossContingenciesLawsuitFiledByNumberOfRiverboatsAffectedByLaw" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xlink:label="penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xlink:title="LossContingenciesNumberOfAmicusCuriaeBriefsFiled" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled">Loss Contingencies, Number of Amicus Curiae Briefs Filed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xlink:to="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xlink:title="label: LossContingenciesNumberOfAmicusCuriaeBriefsFiled to label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled_1">Number of amicus curiae briefs filed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xlink:to="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled_1" xlink:title="label: LossContingenciesNumberOfAmicusCuriaeBriefsFiled to label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled_2">Represents the number of amicus curiae briefs filed with the court in support of the plaintiffs' request.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" xlink:to="label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled_2" xlink:title="label: LossContingenciesNumberOfAmicusCuriaeBriefsFiled to label_penn_LossContingenciesNumberOfAmicusCuriaeBriefsFiled" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingenciesNumberOfCasinos" xlink:label="penn_LossContingenciesNumberOfCasinos" xlink:title="LossContingenciesNumberOfCasinos" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfCasinos" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingenciesNumberOfCasinos" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfCasinos">Loss Contingencies, Number of Casinos</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfCasinos" xlink:to="label_penn_LossContingenciesNumberOfCasinos" xlink:title="label: LossContingenciesNumberOfCasinos to label_penn_LossContingenciesNumberOfCasinos" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfCasinos_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingenciesNumberOfCasinos" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfCasinos_1">Number of casinos in Ohio</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfCasinos" xlink:to="label_penn_LossContingenciesNumberOfCasinos_1" xlink:title="label: LossContingenciesNumberOfCasinos to label_penn_LossContingenciesNumberOfCasinos" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfCasinos_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingenciesNumberOfCasinos" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfCasinos_2">Represents the number of casinos in the state.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfCasinos" xlink:to="label_penn_LossContingenciesNumberOfCasinos_2" xlink:title="label: LossContingenciesNumberOfCasinos to label_penn_LossContingenciesNumberOfCasinos" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xlink:label="penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xlink:title="LossContingenciesNumberOfCasinosInvolvedInLawsuit" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit">Loss Contingencies, Number of Casinos Involved in Lawsuit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xlink:to="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xlink:title="label: LossContingenciesNumberOfCasinosInvolvedInLawsuit to label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit_1">Number of casinos affected by the law requiring payment of a surcharge</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xlink:to="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit_1" xlink:title="label: LossContingenciesNumberOfCasinosInvolvedInLawsuit to label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xml:lang="en-US" id="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit_2">Represents the number of casinos affected by the law requiring payment of a 3% surcharge to subsidize local horse racing interests.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" xlink:to="label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit_2" xlink:title="label: LossContingenciesNumberOfCasinosInvolvedInLawsuit to label_penn_LossContingenciesNumberOfCasinosInvolvedInLawsuit" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xlink:label="penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xlink:title="LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xml:lang="en-US" id="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional">Loss Contingencies, Orders by Court Number by which Court Declared Law Unconstitutional</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xlink:to="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xlink:title="label: LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional to label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xml:lang="en-US" id="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional_1">Represents the number of orders issued by the court by which the law was declared unconstitutional.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xlink:to="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional_1" xlink:title="label: LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional to label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xml:lang="en-US" id="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional_2">Number of orders by which court ordered law unconditional</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" xlink:to="label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional_2" xlink:title="label: LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional to label_penn_LossContingenciesOrdersByCourtNumberByWhichCourtDeclaredLawUnconstitutional" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberHoursForWhichCasinoClosedDueToTornado" xlink:label="penn_NumberHoursForWhichCasinoClosedDueToTornado" xlink:title="NumberHoursForWhichCasinoClosedDueToTornado" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberHoursForWhichCasinoClosedDueToTornado" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberHoursForWhichCasinoClosedDueToTornado" xml:lang="en-US" id="label_penn_NumberHoursForWhichCasinoClosedDueToTornado">Number Hours for which Casino Closed due to Tornado</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberHoursForWhichCasinoClosedDueToTornado" xlink:to="label_penn_NumberHoursForWhichCasinoClosedDueToTornado" xlink:title="label: NumberHoursForWhichCasinoClosedDueToTornado to label_penn_NumberHoursForWhichCasinoClosedDueToTornado" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberHoursForWhichCasinoClosedDueToTornado_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberHoursForWhichCasinoClosedDueToTornado" xml:lang="en-US" id="label_penn_NumberHoursForWhichCasinoClosedDueToTornado_1">Number of hours for which casino was closed due to tornado</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberHoursForWhichCasinoClosedDueToTornado" xlink:to="label_penn_NumberHoursForWhichCasinoClosedDueToTornado_1" xlink:title="label: NumberHoursForWhichCasinoClosedDueToTornado to label_penn_NumberHoursForWhichCasinoClosedDueToTornado" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberHoursForWhichCasinoClosedDueToTornado_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberHoursForWhichCasinoClosedDueToTornado" xml:lang="en-US" id="label_penn_NumberHoursForWhichCasinoClosedDueToTornado_2">Represents the number of hours for which casino was closed due to tornado.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberHoursForWhichCasinoClosedDueToTornado" xlink:to="label_penn_NumberHoursForWhichCasinoClosedDueToTornado_2" xlink:title="label: NumberHoursForWhichCasinoClosedDueToTornado to label_penn_NumberHoursForWhichCasinoClosedDueToTornado" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingencyPercentageOfTaxSurcharge" xlink:label="penn_LossContingencyPercentageOfTaxSurcharge" xlink:title="LossContingencyPercentageOfTaxSurcharge" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPercentageOfTaxSurcharge" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingencyPercentageOfTaxSurcharge" xml:lang="en-US" id="label_penn_LossContingencyPercentageOfTaxSurcharge">Loss Contingency, Percentage of Tax Surcharge</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPercentageOfTaxSurcharge" xlink:to="label_penn_LossContingencyPercentageOfTaxSurcharge" xlink:title="label: LossContingencyPercentageOfTaxSurcharge to label_penn_LossContingencyPercentageOfTaxSurcharge" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPercentageOfTaxSurcharge_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingencyPercentageOfTaxSurcharge" xml:lang="en-US" id="label_penn_LossContingencyPercentageOfTaxSurcharge_1">Percentage of tax surcharge to subsidize local horse racing interests</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPercentageOfTaxSurcharge" xlink:to="label_penn_LossContingencyPercentageOfTaxSurcharge_1" xlink:title="label: LossContingencyPercentageOfTaxSurcharge to label_penn_LossContingencyPercentageOfTaxSurcharge" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPercentageOfTaxSurcharge_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingencyPercentageOfTaxSurcharge" xml:lang="en-US" id="label_penn_LossContingencyPercentageOfTaxSurcharge_2">Represents the percentage of tax surcharge to subsidize local horse racing interests.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPercentageOfTaxSurcharge" xlink:to="label_penn_LossContingencyPercentageOfTaxSurcharge_2" xlink:title="label: LossContingencyPercentageOfTaxSurcharge to label_penn_LossContingencyPercentageOfTaxSurcharge" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xlink:label="penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xlink:title="LossContingencyPercentageOfTaxSurchargeBeingPaid" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xml:lang="en-US" id="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid">Loss Contingency, Percentage of Tax Surcharge Being Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xlink:to="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xlink:title="label: LossContingencyPercentageOfTaxSurchargeBeingPaid to label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xml:lang="en-US" id="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid_1">Represents the percentage of tax surcharge being paid.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xlink:to="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid_1" xlink:title="label: LossContingencyPercentageOfTaxSurchargeBeingPaid to label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xml:lang="en-US" id="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid_2">Percentage of tax surcharge being paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" xlink:to="label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid_2" xlink:title="label: LossContingencyPercentageOfTaxSurchargeBeingPaid to label_penn_LossContingencyPercentageOfTaxSurchargeBeingPaid" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingencyPrivilegeFeePaid" xlink:label="penn_LossContingencyPrivilegeFeePaid" xlink:title="LossContingencyPrivilegeFeePaid" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPrivilegeFeePaid" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingencyPrivilegeFeePaid" xml:lang="en-US" id="label_penn_LossContingencyPrivilegeFeePaid">Privilege fee paid in conjunction with the gaming application for the Cherokee County zone</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPrivilegeFeePaid" xlink:to="label_penn_LossContingencyPrivilegeFeePaid" xlink:title="label: LossContingencyPrivilegeFeePaid to label_penn_LossContingencyPrivilegeFeePaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPrivilegeFeePaid_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingencyPrivilegeFeePaid" xml:lang="en-US" id="label_penn_LossContingencyPrivilegeFeePaid_1">Privilege fee paid in conjunction with the gaming application for the Cherokee County zone.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPrivilegeFeePaid" xlink:to="label_penn_LossContingencyPrivilegeFeePaid_1" xlink:title="label: LossContingencyPrivilegeFeePaid to label_penn_LossContingencyPrivilegeFeePaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPrivilegeFeePaid_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingencyPrivilegeFeePaid" xml:lang="en-US" id="label_penn_LossContingencyPrivilegeFeePaid_2">Loss Contingency, Privilege Fee Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPrivilegeFeePaid" xlink:to="label_penn_LossContingencyPrivilegeFeePaid_2" xlink:title="label: LossContingencyPrivilegeFeePaid to label_penn_LossContingencyPrivilegeFeePaid" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingencyPrivilegeFeeReturned" xlink:label="penn_LossContingencyPrivilegeFeeReturned" xlink:title="LossContingencyPrivilegeFeeReturned" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPrivilegeFeeReturned" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingencyPrivilegeFeeReturned" xml:lang="en-US" id="label_penn_LossContingencyPrivilegeFeeReturned">Privilege fee returned to the Company in conjunction with the gaming application for the Cherokee County zone.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPrivilegeFeeReturned" xlink:to="label_penn_LossContingencyPrivilegeFeeReturned" xlink:title="label: LossContingencyPrivilegeFeeReturned to label_penn_LossContingencyPrivilegeFeeReturned" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPrivilegeFeeReturned_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingencyPrivilegeFeeReturned" xml:lang="en-US" id="label_penn_LossContingencyPrivilegeFeeReturned_1">Privilege fee returned to the Company in conjunction with the gaming application for the Cherokee County zone</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPrivilegeFeeReturned" xlink:to="label_penn_LossContingencyPrivilegeFeeReturned_1" xlink:title="label: LossContingencyPrivilegeFeeReturned to label_penn_LossContingencyPrivilegeFeeReturned" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPrivilegeFeeReturned_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingencyPrivilegeFeeReturned" xml:lang="en-US" id="label_penn_LossContingencyPrivilegeFeeReturned_2">Loss Contingency Privilege Fee Returned</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPrivilegeFeeReturned" xlink:to="label_penn_LossContingencyPrivilegeFeeReturned_2" xlink:title="label: LossContingencyPrivilegeFeeReturned to label_penn_LossContingencyPrivilegeFeeReturned" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingencyReimbursementOfExpensesAwardedAmount" xlink:label="penn_LossContingencyReimbursementOfExpensesAwardedAmount" xlink:title="LossContingencyReimbursementOfExpensesAwardedAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" xml:lang="en-US" id="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount">Loss Contingency, Reimbursement of Expenses Awarded, Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyReimbursementOfExpensesAwardedAmount" xlink:to="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" xlink:title="label: LossContingencyReimbursementOfExpensesAwardedAmount to label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" xml:lang="en-US" id="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount_1">Represents the amount awarded to the plaintiff towards the reimbursement of the attorney's fees and costs incurred in litigation.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyReimbursementOfExpensesAwardedAmount" xlink:to="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount_1" xlink:title="label: LossContingencyReimbursementOfExpensesAwardedAmount to label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" xml:lang="en-US" id="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount_2">Amount awarded towards the reimbursement of the attorneys' fees and costs incurred</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyReimbursementOfExpensesAwardedAmount" xlink:to="label_penn_LossContingencyReimbursementOfExpensesAwardedAmount_2" xlink:title="label: LossContingencyReimbursementOfExpensesAwardedAmount to label_penn_LossContingencyReimbursementOfExpensesAwardedAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MarylandREAndRLLCMember" xlink:label="penn_MarylandREAndRLLCMember" xlink:title="MarylandREAndRLLCMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_MarylandREAndRLLCMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MarylandREAndRLLCMember" xml:lang="en-US" id="label_penn_MarylandREAndRLLCMember">Represents Maryland RE &amp; R LLC, a joint venture with MI Developments, Inc.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MarylandREAndRLLCMember" xlink:to="label_penn_MarylandREAndRLLCMember" xlink:title="label: MarylandREAndRLLCMember to label_penn_MarylandREAndRLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MarylandREAndRLLCMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MarylandREAndRLLCMember" xml:lang="en-US" id="label_penn_MarylandREAndRLLCMember_1">Maryland RE &amp; R LLC</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MarylandREAndRLLCMember" xlink:to="label_penn_MarylandREAndRLLCMember_1" xlink:title="label: MarylandREAndRLLCMember to label_penn_MarylandREAndRLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MarylandREAndRLLCMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MarylandREAndRLLCMember" xml:lang="en-US" id="label_penn_MarylandREAndRLLCMember_2">Mary land RE and R LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MarylandREAndRLLCMember" xlink:to="label_penn_MarylandREAndRLLCMember_2" xlink:title="label: MarylandREAndRLLCMember to label_penn_MarylandREAndRLLCMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xlink:label="penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xlink:title="MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xml:lang="en-US" id="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap">Maximum Length of Time from Closing of Credit Facility to Enter in to a Fixed Rate Debt Arrangement or Interest Rate Swap</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xlink:to="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xlink:title="label: MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap to label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xml:lang="en-US" id="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap_1">Maximum length of time from closing of the credit facility to enter into a fixed rate debt or interest rate swap agreements, excluding the revolving credit facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xlink:to="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap_1" xlink:title="label: MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap to label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xml:lang="en-US" id="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap_2">Maximum length of time from closing of credit facility to enter into a fixed rate debt arrangement or interest rate swap</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" xlink:to="label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap_2" xlink:title="label: MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap to label_penn_MaximumLengthOfTimeFromClosingOfCreditFacilityToEnterInToAFixedRateDebtArrangementOrInterestRateSwap" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MaximumOperatingFeesPerYear" xlink:label="penn_MaximumOperatingFeesPerYear" xlink:title="MaximumOperatingFeesPerYear" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumOperatingFeesPerYear" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MaximumOperatingFeesPerYear" xml:lang="en-US" id="label_penn_MaximumOperatingFeesPerYear">Maximum Operating Fees Per Year</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumOperatingFeesPerYear" xlink:to="label_penn_MaximumOperatingFeesPerYear" xlink:title="label: MaximumOperatingFeesPerYear to label_penn_MaximumOperatingFeesPerYear" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumOperatingFeesPerYear_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MaximumOperatingFeesPerYear" xml:lang="en-US" id="label_penn_MaximumOperatingFeesPerYear_1">Maximum operating fees per year of the Casino Rama facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumOperatingFeesPerYear" xlink:to="label_penn_MaximumOperatingFeesPerYear_1" xlink:title="label: MaximumOperatingFeesPerYear to label_penn_MaximumOperatingFeesPerYear" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MaximumOperatingFeesPerYear_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MaximumOperatingFeesPerYear" xml:lang="en-US" id="label_penn_MaximumOperatingFeesPerYear_2">Represents the maximum operating fees per year.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MaximumOperatingFeesPerYear" xlink:to="label_penn_MaximumOperatingFeesPerYear_2" xlink:title="label: MaximumOperatingFeesPerYear to label_penn_MaximumOperatingFeesPerYear" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MergerAgreementConsiderationPerShareBeforeTermination" xlink:label="penn_MergerAgreementConsiderationPerShareBeforeTermination" xlink:title="MergerAgreementConsiderationPerShareBeforeTermination" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementConsiderationPerShareBeforeTermination" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MergerAgreementConsiderationPerShareBeforeTermination" xml:lang="en-US" id="label_penn_MergerAgreementConsiderationPerShareBeforeTermination">Merger Agreement Consideration Per Share before Termination</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementConsiderationPerShareBeforeTermination" xlink:to="label_penn_MergerAgreementConsiderationPerShareBeforeTermination" xlink:title="label: MergerAgreementConsiderationPerShareBeforeTermination to label_penn_MergerAgreementConsiderationPerShareBeforeTermination" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementConsiderationPerShareBeforeTermination_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MergerAgreementConsiderationPerShareBeforeTermination" xml:lang="en-US" id="label_penn_MergerAgreementConsiderationPerShareBeforeTermination_1">Consideration that the shareholders would have received under merger agreement before termination (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementConsiderationPerShareBeforeTermination" xlink:to="label_penn_MergerAgreementConsiderationPerShareBeforeTermination_1" xlink:title="label: MergerAgreementConsiderationPerShareBeforeTermination to label_penn_MergerAgreementConsiderationPerShareBeforeTermination" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementConsiderationPerShareBeforeTermination_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MergerAgreementConsiderationPerShareBeforeTermination" xml:lang="en-US" id="label_penn_MergerAgreementConsiderationPerShareBeforeTermination_2">Represents the consideration per that the shareholders would have received under the merger agreement before it was terminated.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementConsiderationPerShareBeforeTermination" xlink:to="label_penn_MergerAgreementConsiderationPerShareBeforeTermination_2" xlink:title="label: MergerAgreementConsiderationPerShareBeforeTermination to label_penn_MergerAgreementConsiderationPerShareBeforeTermination" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xlink:label="penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xlink:title="MergerAgreementTerminationNonrefundableCashTerminationFee" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xml:lang="en-US" id="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee">Merger Agreement Termination Nonrefundable Cash Termination Fee</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xlink:to="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xlink:title="label: MergerAgreementTerminationNonrefundableCashTerminationFee to label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xml:lang="en-US" id="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee_1">Non-refundable cash termination fee from the termination of the Merger Agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xlink:to="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee_1" xlink:title="label: MergerAgreementTerminationNonrefundableCashTerminationFee to label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xml:lang="en-US" id="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee_2">Represents the non-refundable cash termination fee from the termination of merger agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationNonrefundableCashTerminationFee" xlink:to="label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee_2" xlink:title="label: MergerAgreementTerminationNonrefundableCashTerminationFee to label_penn_MergerAgreementTerminationNonrefundableCashTerminationFee" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MergerAgreementTerminationPreferredEquityInvestment" xlink:label="penn_MergerAgreementTerminationPreferredEquityInvestment" xlink:title="MergerAgreementTerminationPreferredEquityInvestment" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationPreferredEquityInvestment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MergerAgreementTerminationPreferredEquityInvestment" xml:lang="en-US" id="label_penn_MergerAgreementTerminationPreferredEquityInvestment">Merger Agreement Termination Preferred Equity Investment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationPreferredEquityInvestment" xlink:to="label_penn_MergerAgreementTerminationPreferredEquityInvestment" xlink:title="label: MergerAgreementTerminationPreferredEquityInvestment to label_penn_MergerAgreementTerminationPreferredEquityInvestment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationPreferredEquityInvestment_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MergerAgreementTerminationPreferredEquityInvestment" xml:lang="en-US" id="label_penn_MergerAgreementTerminationPreferredEquityInvestment_1">Investment in preferred equity from the termination of the Merger Agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationPreferredEquityInvestment" xlink:to="label_penn_MergerAgreementTerminationPreferredEquityInvestment_1" xlink:title="label: MergerAgreementTerminationPreferredEquityInvestment to label_penn_MergerAgreementTerminationPreferredEquityInvestment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationPreferredEquityInvestment_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MergerAgreementTerminationPreferredEquityInvestment" xml:lang="en-US" id="label_penn_MergerAgreementTerminationPreferredEquityInvestment_2">Represents the investment in preferred equity from the termination of merger agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationPreferredEquityInvestment" xlink:to="label_penn_MergerAgreementTerminationPreferredEquityInvestment_2" xlink:title="label: MergerAgreementTerminationPreferredEquityInvestment to label_penn_MergerAgreementTerminationPreferredEquityInvestment" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MergerAgreementTerminationTotalConsideration" xlink:label="penn_MergerAgreementTerminationTotalConsideration" xlink:title="MergerAgreementTerminationTotalConsideration" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationTotalConsideration" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MergerAgreementTerminationTotalConsideration" xml:lang="en-US" id="label_penn_MergerAgreementTerminationTotalConsideration">Merger Agreement Termination Total Consideration</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationTotalConsideration" xlink:to="label_penn_MergerAgreementTerminationTotalConsideration" xlink:title="label: MergerAgreementTerminationTotalConsideration to label_penn_MergerAgreementTerminationTotalConsideration" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationTotalConsideration_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MergerAgreementTerminationTotalConsideration" xml:lang="en-US" id="label_penn_MergerAgreementTerminationTotalConsideration_1">Total consideration from the termination of the Merger Agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationTotalConsideration" xlink:to="label_penn_MergerAgreementTerminationTotalConsideration_1" xlink:title="label: MergerAgreementTerminationTotalConsideration to label_penn_MergerAgreementTerminationTotalConsideration" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MergerAgreementTerminationTotalConsideration_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MergerAgreementTerminationTotalConsideration" xml:lang="en-US" id="label_penn_MergerAgreementTerminationTotalConsideration_2">Represents the total consideration from the termination of merger agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MergerAgreementTerminationTotalConsideration" xlink:to="label_penn_MergerAgreementTerminationTotalConsideration_2" xlink:title="label: MergerAgreementTerminationTotalConsideration to label_penn_MergerAgreementTerminationTotalConsideration" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MidwestMember" xlink:label="penn_MidwestMember" xlink:title="MidwestMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_MidwestMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MidwestMember" xml:lang="en-US" id="label_penn_MidwestMember">Represents the information pertaining to Midwest, a reportable segment of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MidwestMember" xlink:to="label_penn_MidwestMember" xlink:title="label: MidwestMember to label_penn_MidwestMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MidwestMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MidwestMember" xml:lang="en-US" id="label_penn_MidwestMember_1">Midwest [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MidwestMember" xlink:to="label_penn_MidwestMember_1" xlink:title="label: MidwestMember to label_penn_MidwestMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MidwestMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MidwestMember" xml:lang="en-US" id="label_penn_MidwestMember_2">Midwest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MidwestMember" xlink:to="label_penn_MidwestMember_2" xlink:title="label: MidwestMember to label_penn_MidwestMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xlink:label="penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xlink:title="MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" />
    <link:label xlink:type="resource" xlink:label="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xml:lang="en-US" id="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished">Number of facilities in which all of the rights, title and interests held by the noncontrolling interest were relinquished</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xlink:to="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xlink:title="label: MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished to label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xml:lang="en-US" id="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished_1">Represents the number of projects in which all of the rights, title and interests held by the noncontrolling interest were relinquished.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xlink:to="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished_1" xlink:title="label: MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished to label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xml:lang="en-US" id="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished_2">Minority Interest, Number of Projects in which Rights Title and Interests were Relinquished</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" xlink:to="label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished_2" xlink:title="label: MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished to label_penn_MinorityInterestNumberOfProjectsInWhichRightsTitleAndInterestsWereRelinquished" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xlink:label="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xlink:title="SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xml:lang="en-US" id="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock">Spinoff of Real Estate Assets Through Real Estate Investment Trust Disclosure [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xlink:to="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xlink:title="label: SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock to label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xml:lang="en-US" id="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock_1">Entire disclosure of spin-off of real estate assets through a real estate Investment trust (REIT) of the reporting entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xlink:to="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock_1" xlink:title="label: SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock to label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xml:lang="en-US" id="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock_2">Spin-Off of Real Estate Assets through a Real Estate Investment Trust</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" xlink:to="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock_2" xlink:title="label: SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock to label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosuresTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NewJerseyJointVentureMember" xlink:label="penn_NewJerseyJointVentureMember" xlink:title="NewJerseyJointVentureMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewJerseyJointVentureMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NewJerseyJointVentureMember" xml:lang="en-US" id="label_penn_NewJerseyJointVentureMember">New Jersey Joint Venture [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewJerseyJointVentureMember" xlink:to="label_penn_NewJerseyJointVentureMember" xlink:title="label: NewJerseyJointVentureMember to label_penn_NewJerseyJointVentureMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewJerseyJointVentureMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NewJerseyJointVentureMember" xml:lang="en-US" id="label_penn_NewJerseyJointVentureMember_1">New Jersey Joint Venture</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewJerseyJointVentureMember" xlink:to="label_penn_NewJerseyJointVentureMember_1" xlink:title="label: NewJerseyJointVentureMember to label_penn_NewJerseyJointVentureMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewJerseyJointVentureMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NewJerseyJointVentureMember" xml:lang="en-US" id="label_penn_NewJerseyJointVentureMember_2">Represents the New Jersey Joint Venture, a joint venture of the entity with Greenwood Limited Jersey, Inc.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewJerseyJointVentureMember" xlink:to="label_penn_NewJerseyJointVentureMember_2" xlink:title="label: NewJerseyJointVentureMember to label_penn_NewJerseyJointVentureMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NewLineOfCreditMember" xlink:label="penn_NewLineOfCreditMember" xlink:title="NewLineOfCreditMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewLineOfCreditMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NewLineOfCreditMember" xml:lang="en-US" id="label_penn_NewLineOfCreditMember">New revolving credit facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewLineOfCreditMember" xlink:to="label_penn_NewLineOfCreditMember" xlink:title="label: NewLineOfCreditMember to label_penn_NewLineOfCreditMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewLineOfCreditMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NewLineOfCreditMember" xml:lang="en-US" id="label_penn_NewLineOfCreditMember_1">New Line of Credit [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewLineOfCreditMember" xlink:to="label_penn_NewLineOfCreditMember_1" xlink:title="label: NewLineOfCreditMember to label_penn_NewLineOfCreditMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewLineOfCreditMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NewLineOfCreditMember" xml:lang="en-US" id="label_penn_NewLineOfCreditMember_2">Represents the new revolving credit facility available to the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewLineOfCreditMember" xlink:to="label_penn_NewLineOfCreditMember_2" xlink:title="label: NewLineOfCreditMember to label_penn_NewLineOfCreditMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xlink:label="penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xlink:title="NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xml:lang="en-US" id="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired">Represents the total current assets acquired by the entity during the period in non cash or part non cash acquisition.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xlink:to="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xlink:title="label: NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired to label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xml:lang="en-US" id="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired_1">Total current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xlink:to="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired_1" xlink:title="label: NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired to label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xml:lang="en-US" id="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired_2">Noncash or Part Noncash Acquisition, Current Assets Acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" xlink:to="label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired_2" xlink:title="label: NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired to label_penn_NoncashOrPartNoncashAcquisitionCurrentAssetsAcquired" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xlink:label="penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xlink:title="NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xml:lang="en-US" id="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities">Noncash or Part Noncash Acquisition, Total Current Liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xlink:to="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xlink:title="label: NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities to label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xml:lang="en-US" id="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities_1">Total current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xlink:to="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities_1" xlink:title="label: NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities to label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xml:lang="en-US" id="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities_2">Represents the acquisition of total current liabilities during the reporting period by the entity in non cash or part non cash acquisition.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" xlink:to="label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities_2" xlink:title="label: NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities to label_penn_NoncashOrPartNoncashAcquisitionTotalCurrentLiabilities" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xlink:label="penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xlink:title="NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xml:lang="en-US" id="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution">Nonqualified, Deferred Compensation Arrangement with Individual Employer Contribution</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xlink:to="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xlink:title="label: NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution to label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xml:lang="en-US" id="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution_1">Employer's matching contributions for the non-qualified deferred compensation plan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xlink:to="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution_1" xlink:title="label: NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution to label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xml:lang="en-US" id="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution_2">Represents the employer's matching contributions for the non-qualified deferred compensation plan.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" xlink:to="label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution_2" xlink:title="label: NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution to label_penn_NonqualifiedDeferredCompensationArrangementWithIndividualEmployerContribution" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NonqualifiedDeferredCompensationPlanAbstract" xlink:label="penn_NonqualifiedDeferredCompensationPlanAbstract" xlink:title="NonqualifiedDeferredCompensationPlanAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedDeferredCompensationPlanAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NonqualifiedDeferredCompensationPlanAbstract" xml:lang="en-US" id="label_penn_NonqualifiedDeferredCompensationPlanAbstract">Nonqualified, Deferred Compensation Plan [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedDeferredCompensationPlanAbstract" xlink:to="label_penn_NonqualifiedDeferredCompensationPlanAbstract" xlink:title="label: NonqualifiedDeferredCompensationPlanAbstract to label_penn_NonqualifiedDeferredCompensationPlanAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedDeferredCompensationPlanAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NonqualifiedDeferredCompensationPlanAbstract" xml:lang="en-US" id="label_penn_NonqualifiedDeferredCompensationPlanAbstract_1">Non-qualified deferred compensation plan</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedDeferredCompensationPlanAbstract" xlink:to="label_penn_NonqualifiedDeferredCompensationPlanAbstract_1" xlink:title="label: NonqualifiedDeferredCompensationPlanAbstract to label_penn_NonqualifiedDeferredCompensationPlanAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NonqualifiedStockOptionsMember" xlink:label="penn_NonqualifiedStockOptionsMember" xlink:title="NonqualifiedStockOptionsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedStockOptionsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NonqualifiedStockOptionsMember" xml:lang="en-US" id="label_penn_NonqualifiedStockOptionsMember">Nonqualified Stock Options [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedStockOptionsMember" xlink:to="label_penn_NonqualifiedStockOptionsMember" xlink:title="label: NonqualifiedStockOptionsMember to label_penn_NonqualifiedStockOptionsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedStockOptionsMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NonqualifiedStockOptionsMember" xml:lang="en-US" id="label_penn_NonqualifiedStockOptionsMember_1">Nonqualified stock options</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedStockOptionsMember" xlink:to="label_penn_NonqualifiedStockOptionsMember_1" xlink:title="label: NonqualifiedStockOptionsMember to label_penn_NonqualifiedStockOptionsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonqualifiedStockOptionsMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NonqualifiedStockOptionsMember" xml:lang="en-US" id="label_penn_NonqualifiedStockOptionsMember_2">Represents the nonqualified stock options which do not qualify under Section 422 of the Internal Revenue Code of 1986.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonqualifiedStockOptionsMember" xlink:to="label_penn_NonqualifiedStockOptionsMember_2" xlink:title="label: NonqualifiedStockOptionsMember to label_penn_NonqualifiedStockOptionsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xlink:label="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xlink:title="NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" />
    <link:label xlink:type="resource" xlink:label="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xml:lang="en-US" id="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod">Represents the portion of the notional amount of interest rate cash flow hedges expected to expire following the current reporting period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xlink:to="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xlink:title="label: NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod to label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xml:lang="en-US" id="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod_1">Notional Amount of Interest Rate Cash Flow Hedge Derivatives Expiring after Current Reporting Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xlink:to="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod_1" xlink:title="label: NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod to label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xml:lang="en-US" id="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod_2">Notional value of interest rate swap contracts expected to expire</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" xlink:to="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod_2" xlink:title="label: NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod to label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringAfterCurrentReportingPeriod" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xlink:label="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xlink:title="NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" />
    <link:label xlink:type="resource" xlink:label="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xml:lang="en-US" id="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011">Notional Amount of Interest Rate Cash Flow Hedge Derivatives Expiring in October 2011</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xlink:to="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xlink:title="label: NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011 to label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xml:lang="en-US" id="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011_1">Notional value of interest rate swap contracts expiring in October 2011</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xlink:to="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011_1" xlink:title="label: NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011 to label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xml:lang="en-US" id="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011_2">Represents the portion of the notional amount of interest rate swap contracts expiring in October 2011.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" xlink:to="label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011_2" xlink:title="label: NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011 to label_penn_NotionalAmountOfInterestRateCashFlowHedgeDerivativesExpiringInOctober2011" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfFacilities" xlink:label="penn_NumberOfFacilities" xlink:title="NumberOfFacilities" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilities" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfFacilities" xml:lang="en-US" id="label_penn_NumberOfFacilities">The number of facilities which the entity owns, manages or has an ownership interest in as of the balance sheet date.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilities" xlink:to="label_penn_NumberOfFacilities" xlink:title="label: NumberOfFacilities to label_penn_NumberOfFacilities" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilities_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfFacilities" xml:lang="en-US" id="label_penn_NumberOfFacilities_1">Number of Facilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilities" xlink:to="label_penn_NumberOfFacilities_1" xlink:title="label: NumberOfFacilities to label_penn_NumberOfFacilities" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfFacilities_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfFacilities" xml:lang="en-US" id="label_penn_NumberOfFacilities_2">Number of facilities the entity owned, managed, or had ownership interests in</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfFacilities" xlink:to="label_penn_NumberOfFacilities_2" xlink:title="label: NumberOfFacilities to label_penn_NumberOfFacilities" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfProperties" xlink:label="penn_NumberOfProperties" xlink:title="NumberOfProperties" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfProperties" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfProperties" xml:lang="en-US" id="label_penn_NumberOfProperties">Number of properties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfProperties" xlink:to="label_penn_NumberOfProperties" xlink:title="label: NumberOfProperties to label_penn_NumberOfProperties" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfProperties_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfProperties" xml:lang="en-US" id="label_penn_NumberOfProperties_1">Represents the number of properties, who paid the surcharge tax.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfProperties" xlink:to="label_penn_NumberOfProperties_1" xlink:title="label: NumberOfProperties to label_penn_NumberOfProperties" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfProperties_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfProperties" xml:lang="en-US" id="label_penn_NumberOfProperties_2">Number of Properties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfProperties" xlink:to="label_penn_NumberOfProperties_2" xlink:title="label: NumberOfProperties to label_penn_NumberOfProperties" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfSeniorVicePresidents" xlink:label="penn_NumberOfSeniorVicePresidents" xlink:title="NumberOfSeniorVicePresidents" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSeniorVicePresidents" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfSeniorVicePresidents" xml:lang="en-US" id="label_penn_NumberOfSeniorVicePresidents">Number of senior vice presidents of regional operations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSeniorVicePresidents" xlink:to="label_penn_NumberOfSeniorVicePresidents" xlink:title="label: NumberOfSeniorVicePresidents to label_penn_NumberOfSeniorVicePresidents" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSeniorVicePresidents_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfSeniorVicePresidents" xml:lang="en-US" id="label_penn_NumberOfSeniorVicePresidents_1">Represents the number of senior vice presidents who oversee various properties based primarily on their geographic locations.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSeniorVicePresidents" xlink:to="label_penn_NumberOfSeniorVicePresidents_1" xlink:title="label: NumberOfSeniorVicePresidents to label_penn_NumberOfSeniorVicePresidents" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSeniorVicePresidents_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfSeniorVicePresidents" xml:lang="en-US" id="label_penn_NumberOfSeniorVicePresidents_2">Number of Senior Vice Presidents</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSeniorVicePresidents" xlink:to="label_penn_NumberOfSeniorVicePresidents_2" xlink:title="label: NumberOfSeniorVicePresidents to label_penn_NumberOfSeniorVicePresidents" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xlink:label="penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xlink:title="NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xml:lang="en-US" id="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically">Number of Variable Interest Payment Obligations to be Settled Periodically</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xlink:to="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xlink:title="label: NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically to label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xml:lang="en-US" id="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically_1">Number of variable interest payment obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xlink:to="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically_1" xlink:title="label: NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically to label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xml:lang="en-US" id="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically_2">Represents the number of variable interest payment obligations that are settled periodically by swap contracts.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" xlink:to="label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically_2" xlink:title="label: NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically to label_penn_NumberOfVariableInterestPaymentObligationsToBeSettledPeriodically" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingContractPeriod" xlink:label="penn_OperatingContractPeriod" xlink:title="OperatingContractPeriod" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingContractPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingContractPeriod" xml:lang="en-US" id="label_penn_OperatingContractPeriod">Operating Contract Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingContractPeriod" xlink:to="label_penn_OperatingContractPeriod" xlink:title="label: OperatingContractPeriod to label_penn_OperatingContractPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingContractPeriod_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingContractPeriod" xml:lang="en-US" id="label_penn_OperatingContractPeriod_1">Period of operating contract for the Casino Rama facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingContractPeriod" xlink:to="label_penn_OperatingContractPeriod_1" xlink:title="label: OperatingContractPeriod to label_penn_OperatingContractPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingContractPeriod_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingContractPeriod" xml:lang="en-US" id="label_penn_OperatingContractPeriod_2">Represents the period of operating contract.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingContractPeriod" xlink:to="label_penn_OperatingContractPeriod_2" xlink:title="label: OperatingContractPeriod to label_penn_OperatingContractPeriod" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLeaseCommitmentsAbstract" xlink:label="penn_OperatingLeaseCommitmentsAbstract" xlink:title="OperatingLeaseCommitmentsAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseCommitmentsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLeaseCommitmentsAbstract" xml:lang="en-US" id="label_penn_OperatingLeaseCommitmentsAbstract">Operating Lease Commitments [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseCommitmentsAbstract" xlink:to="label_penn_OperatingLeaseCommitmentsAbstract" xlink:title="label: OperatingLeaseCommitmentsAbstract to label_penn_OperatingLeaseCommitmentsAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLeaseCommitmentsAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingLeaseCommitmentsAbstract" xml:lang="en-US" id="label_penn_OperatingLeaseCommitmentsAbstract_1">Operating Lease Commitments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLeaseCommitmentsAbstract" xlink:to="label_penn_OperatingLeaseCommitmentsAbstract_1" xlink:title="label: OperatingLeaseCommitmentsAbstract to label_penn_OperatingLeaseCommitmentsAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xlink:label="penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xlink:title="OperatingLossCarryforwardsAttributableToUncertainTaxPositions" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xml:lang="en-US" id="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions">Amount of operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws that have not been recognized as they directly relate to an uncertain position.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xlink:to="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xlink:title="label: OperatingLossCarryforwardsAttributableToUncertainTaxPositions to label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xml:lang="en-US" id="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions_1">Gross state net operating loss carryforwards for which no benefit has been recorded as they are attributable to uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xlink:to="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions_1" xlink:title="label: OperatingLossCarryforwardsAttributableToUncertainTaxPositions to label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xml:lang="en-US" id="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions_2">Operating Loss Carryforwards Attributable to Uncertain Tax Positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" xlink:to="label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions_2" xlink:title="label: OperatingLossCarryforwardsAttributableToUncertainTaxPositions to label_penn_OperatingLossCarryforwardsAttributableToUncertainTaxPositions" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xlink:label="penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xlink:title="OperationalInsurancePolicyDeductibleBusinessInterruption" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption">Operational Insurance Policy Deductible Business Interruption</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xlink:to="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xlink:title="label: OperationalInsurancePolicyDeductibleBusinessInterruption to label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption_1">Amount of risk retained by the entity before the operational insurance arrangement begins to provide coverage related to business interruptions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xlink:to="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption_1" xlink:title="label: OperationalInsurancePolicyDeductibleBusinessInterruption to label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption_2">Business interruption deductible</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyDeductibleBusinessInterruption" xlink:to="label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption_2" xlink:title="label: OperationalInsurancePolicyDeductibleBusinessInterruption to label_penn_OperationalInsurancePolicyDeductibleBusinessInterruption" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperationalInsurancePolicyDeductiblePropertyDamage" xlink:label="penn_OperationalInsurancePolicyDeductiblePropertyDamage" xlink:title="OperationalInsurancePolicyDeductiblePropertyDamage" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage">Operational Insurance Policy Deductible Property Damage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyDeductiblePropertyDamage" xlink:to="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" xlink:title="label: OperationalInsurancePolicyDeductiblePropertyDamage to label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage_1">Property damage deductible</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyDeductiblePropertyDamage" xlink:to="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage_1" xlink:title="label: OperationalInsurancePolicyDeductiblePropertyDamage to label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage_2">Amount of risk retained by the entity before the operational insurance arrangement begins to provide coverage related to property damage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyDeductiblePropertyDamage" xlink:to="label_penn_OperationalInsurancePolicyDeductiblePropertyDamage_2" xlink:title="label: OperationalInsurancePolicyDeductiblePropertyDamage to label_penn_OperationalInsurancePolicyDeductiblePropertyDamage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperationalInsurancePolicyLimitAmount" xlink:label="penn_OperationalInsurancePolicyLimitAmount" xlink:title="OperationalInsurancePolicyLimitAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyLimitAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperationalInsurancePolicyLimitAmount" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyLimitAmount">Operational Insurance Policy Limit Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyLimitAmount" xlink:to="label_penn_OperationalInsurancePolicyLimitAmount" xlink:title="label: OperationalInsurancePolicyLimitAmount to label_penn_OperationalInsurancePolicyLimitAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyLimitAmount_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperationalInsurancePolicyLimitAmount" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyLimitAmount_1">Represents the coverage limit provided by the operational insurance arrangement for claims related to business interruption and property damage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyLimitAmount" xlink:to="label_penn_OperationalInsurancePolicyLimitAmount_1" xlink:title="label: OperationalInsurancePolicyLimitAmount to label_penn_OperationalInsurancePolicyLimitAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperationalInsurancePolicyLimitAmount_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperationalInsurancePolicyLimitAmount" xml:lang="en-US" id="label_penn_OperationalInsurancePolicyLimitAmount_2">Comprehensive business interruption and property damage overall limit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperationalInsurancePolicyLimitAmount" xlink:to="label_penn_OperationalInsurancePolicyLimitAmount_2" xlink:title="label: OperationalInsurancePolicyLimitAmount to label_penn_OperationalInsurancePolicyLimitAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OtherLongTermObligationMember" xlink:label="penn_OtherLongTermObligationMember" xlink:title="OtherLongTermObligationMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLongTermObligationMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OtherLongTermObligationMember" xml:lang="en-US" id="label_penn_OtherLongTermObligationMember">Other long-term obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLongTermObligationMember" xlink:to="label_penn_OtherLongTermObligationMember" xlink:title="label: OtherLongTermObligationMember to label_penn_OtherLongTermObligationMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLongTermObligationMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OtherLongTermObligationMember" xml:lang="en-US" id="label_penn_OtherLongTermObligationMember_1">All long term borrowings unless otherwise specified in the taxonomy, which will be due after one year or beyond the operating cycle, if longer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLongTermObligationMember" xlink:to="label_penn_OtherLongTermObligationMember_1" xlink:title="label: OtherLongTermObligationMember to label_penn_OtherLongTermObligationMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLongTermObligationMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OtherLongTermObligationMember" xml:lang="en-US" id="label_penn_OtherLongTermObligationMember_2">Other Long Term Obligation [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLongTermObligationMember" xlink:to="label_penn_OtherLongTermObligationMember_2" xlink:title="label: OtherLongTermObligationMember to label_penn_OtherLongTermObligationMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLongTermObligationMember_3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_penn_OtherLongTermObligationMember" xml:lang="en-US" id="label_penn_OtherLongTermObligationMember_3">Other long-term obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLongTermObligationMember" xlink:to="label_penn_OtherLongTermObligationMember_3" xlink:title="label: OtherLongTermObligationMember to label_penn_OtherLongTermObligationMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OtherReportingUnitsMember" xlink:label="penn_OtherReportingUnitsMember" xlink:title="OtherReportingUnitsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherReportingUnitsMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OtherReportingUnitsMember" xml:lang="en-US" id="label_penn_OtherReportingUnitsMember">Other Reporting Units [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherReportingUnitsMember" xlink:to="label_penn_OtherReportingUnitsMember" xlink:title="label: OtherReportingUnitsMember to label_penn_OtherReportingUnitsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherReportingUnitsMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OtherReportingUnitsMember" xml:lang="en-US" id="label_penn_OtherReportingUnitsMember_1">Represents other reporting units of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherReportingUnitsMember" xlink:to="label_penn_OtherReportingUnitsMember_1" xlink:title="label: OtherReportingUnitsMember to label_penn_OtherReportingUnitsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherReportingUnitsMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OtherReportingUnitsMember" xml:lang="en-US" id="label_penn_OtherReportingUnitsMember_2">Others</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherReportingUnitsMember" xlink:to="label_penn_OtherReportingUnitsMember_2" xlink:title="label: OtherReportingUnitsMember to label_penn_OtherReportingUnitsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OtherServicesMember" xlink:label="penn_OtherServicesMember" xlink:title="OtherServicesMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherServicesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OtherServicesMember" xml:lang="en-US" id="label_penn_OtherServicesMember">Other Services [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherServicesMember" xlink:to="label_penn_OtherServicesMember" xlink:title="label: OtherServicesMember to label_penn_OtherServicesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherServicesMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OtherServicesMember" xml:lang="en-US" id="label_penn_OtherServicesMember_1">Represents other services.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherServicesMember" xlink:to="label_penn_OtherServicesMember_1" xlink:title="label: OtherServicesMember to label_penn_OtherServicesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherServicesMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OtherServicesMember" xml:lang="en-US" id="label_penn_OtherServicesMember_2">Other</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherServicesMember" xlink:to="label_penn_OtherServicesMember_2" xlink:title="label: OtherServicesMember to label_penn_OtherServicesMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OwnershipPercentageInSubsidiaryGuarantors" xlink:label="penn_OwnershipPercentageInSubsidiaryGuarantors" xlink:title="OwnershipPercentageInSubsidiaryGuarantors" />
    <link:label xlink:type="resource" xlink:label="label_penn_OwnershipPercentageInSubsidiaryGuarantors" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OwnershipPercentageInSubsidiaryGuarantors" xml:lang="en-US" id="label_penn_OwnershipPercentageInSubsidiaryGuarantors">Ownership Percentage in Subsidiary Guarantors</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OwnershipPercentageInSubsidiaryGuarantors" xlink:to="label_penn_OwnershipPercentageInSubsidiaryGuarantors" xlink:title="label: OwnershipPercentageInSubsidiaryGuarantors to label_penn_OwnershipPercentageInSubsidiaryGuarantors" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OwnershipPercentageInSubsidiaryGuarantors_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OwnershipPercentageInSubsidiaryGuarantors" xml:lang="en-US" id="label_penn_OwnershipPercentageInSubsidiaryGuarantors_1">Direct or indirect ownership percentage in subsidiary guarantors</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OwnershipPercentageInSubsidiaryGuarantors" xlink:to="label_penn_OwnershipPercentageInSubsidiaryGuarantors_1" xlink:title="label: OwnershipPercentageInSubsidiaryGuarantors to label_penn_OwnershipPercentageInSubsidiaryGuarantors" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OwnershipPercentageInSubsidiaryGuarantors_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OwnershipPercentageInSubsidiaryGuarantors" xml:lang="en-US" id="label_penn_OwnershipPercentageInSubsidiaryGuarantors_2">Represents the direct or indirect ownership percentage in subsidiary guarantors.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OwnershipPercentageInSubsidiaryGuarantors" xlink:to="label_penn_OwnershipPercentageInSubsidiaryGuarantors_2" xlink:title="label: OwnershipPercentageInSubsidiaryGuarantors to label_penn_OwnershipPercentageInSubsidiaryGuarantors" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PaymentsForInsuranceFinancing" xlink:label="penn_PaymentsForInsuranceFinancing" xlink:title="PaymentsForInsuranceFinancing" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsForInsuranceFinancing" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PaymentsForInsuranceFinancing" xml:lang="en-US" id="label_penn_PaymentsForInsuranceFinancing">Payments for Insurance Financing</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsForInsuranceFinancing" xlink:to="label_penn_PaymentsForInsuranceFinancing" xlink:title="label: PaymentsForInsuranceFinancing to label_penn_PaymentsForInsuranceFinancing" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsForInsuranceFinancing_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PaymentsForInsuranceFinancing" xml:lang="en-US" id="label_penn_PaymentsForInsuranceFinancing_1">The cash outflow for the repayment of amounts borrowed for insurance premium.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsForInsuranceFinancing" xlink:to="label_penn_PaymentsForInsuranceFinancing_1" xlink:title="label: PaymentsForInsuranceFinancing to label_penn_PaymentsForInsuranceFinancing" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsForInsuranceFinancing_2" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_PaymentsForInsuranceFinancing" xml:lang="en-US" id="label_penn_PaymentsForInsuranceFinancing_2">Payments on insurance financing</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsForInsuranceFinancing" xlink:to="label_penn_PaymentsForInsuranceFinancing_2" xlink:title="label: PaymentsForInsuranceFinancing to label_penn_PaymentsForInsuranceFinancing" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xlink:label="penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xml:lang="en-US" id="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired">Payments to Acquire Businesses and Intangible Assets, Net of Cash Acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xlink:to="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xlink:title="label: PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired to label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xml:lang="en-US" id="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired_1">Acquisitions of businesses and licenses, net of cash acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xlink:to="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired_1" xlink:title="label: PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired to label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xml:lang="en-US" id="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired_2">The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. It also includes the cash outflow to acquire asset without physical form usually arising from contractual or other legal rights, excluding goodwill.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" xlink:to="label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired_2" xlink:title="label: PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired to label_penn_PaymentsToAcquireBusinessesAndIntangibleAssetsNetOfCashAcquired" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xlink:label="penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xlink:title="SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" />
    <link:label xlink:type="resource" xlink:label="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters">Semi Annual Installment Payments for Certain Clarifications Related to Various Financial Matters</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xlink:title="label: SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters_1">Semi-annual installment payments for certain clarifications from the State of Ohio related to various financial matters</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters_1" xlink:title="label: SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters_2">Represents the amount of semi-annual installment payments for certain clarifications related to various financial matters.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters_2" xlink:title="label: SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_SemiAnnualInstallmentPaymentsForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xlink:label="penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xlink:title="PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xml:lang="en-US" id="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses">Payments to Acquire Property, Plant and Equipment and Other Operating Expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xlink:to="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xlink:title="label: PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses to label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xml:lang="en-US" id="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses_1">The payment to the joint venture towards capital expenditure and other operating expenses.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xlink:to="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses_1" xlink:title="label: PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses to label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xml:lang="en-US" id="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses_2">Funding for capital expenditure and other operating expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" xlink:to="label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses_2" xlink:title="label: PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses to label_penn_PaymentsToAcquirePropertyPlantAndEquipmentAndOtherOperatingExpenses" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xlink:label="penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xlink:title="PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xml:lang="en-US" id="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit">Represents the percentage of debt hedged by interest rate derivatives, excluding revolving credit, as required by the entity's credit facility agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xlink:to="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xlink:title="label: PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit to label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xml:lang="en-US" id="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit_1">Percentage of debt hedged by interest rate derivatives, excluding revolving credit, as required by credit facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xlink:to="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit_1" xlink:title="label: PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit to label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xml:lang="en-US" id="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit_2">Percentage of Debt Hedged by Interest Rate Derivatives, Excluding Revolving Credit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" xlink:to="label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit_2" xlink:title="label: PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit to label_penn_PercentageOfDebtHedgedByInterestRateDerivativesExcludingRevolvingCredit" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PercentageOfTotalAssetsOfParent" xlink:label="penn_PercentageOfTotalAssetsOfParent" xlink:title="PercentageOfTotalAssetsOfParent" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfTotalAssetsOfParent" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PercentageOfTotalAssetsOfParent" xml:lang="en-US" id="label_penn_PercentageOfTotalAssetsOfParent">Percentage of Total Assets of Parent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfTotalAssetsOfParent" xlink:to="label_penn_PercentageOfTotalAssetsOfParent" xlink:title="label: PercentageOfTotalAssetsOfParent to label_penn_PercentageOfTotalAssetsOfParent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfTotalAssetsOfParent_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PercentageOfTotalAssetsOfParent" xml:lang="en-US" id="label_penn_PercentageOfTotalAssetsOfParent_1">Percentage of total assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfTotalAssetsOfParent" xlink:to="label_penn_PercentageOfTotalAssetsOfParent_1" xlink:title="label: PercentageOfTotalAssetsOfParent to label_penn_PercentageOfTotalAssetsOfParent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfTotalAssetsOfParent_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PercentageOfTotalAssetsOfParent" xml:lang="en-US" id="label_penn_PercentageOfTotalAssetsOfParent_2">Represents the total assets of minor subsidiaries as a percentage of total assets of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfTotalAssetsOfParent" xlink:to="label_penn_PercentageOfTotalAssetsOfParent_2" xlink:title="label: PercentageOfTotalAssetsOfParent to label_penn_PercentageOfTotalAssetsOfParent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PlannedRacetrackInLaredoMember" xlink:label="penn_PlannedRacetrackInLaredoMember" xlink:title="PlannedRacetrackInLaredoMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_PlannedRacetrackInLaredoMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PlannedRacetrackInLaredoMember" xml:lang="en-US" id="label_penn_PlannedRacetrackInLaredoMember">Planned Racetrack in Laredo [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PlannedRacetrackInLaredoMember" xlink:to="label_penn_PlannedRacetrackInLaredoMember" xlink:title="label: PlannedRacetrackInLaredoMember to label_penn_PlannedRacetrackInLaredoMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PlannedRacetrackInLaredoMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PlannedRacetrackInLaredoMember" xml:lang="en-US" id="label_penn_PlannedRacetrackInLaredoMember_1">Represents a planned racetrack in Laredo, a pending joint venture of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PlannedRacetrackInLaredoMember" xlink:to="label_penn_PlannedRacetrackInLaredoMember_1" xlink:title="label: PlannedRacetrackInLaredoMember to label_penn_PlannedRacetrackInLaredoMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PlannedRacetrackInLaredoMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PlannedRacetrackInLaredoMember" xml:lang="en-US" id="label_penn_PlannedRacetrackInLaredoMember_2">Planned racetrack in Laredo</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredEquityInvestmentAbstract" xlink:label="penn_PreferredEquityInvestmentAbstract" xlink:title="PreferredEquityInvestmentAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredEquityInvestmentAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredEquityInvestmentAbstract" xml:lang="en-US" id="label_penn_PreferredEquityInvestmentAbstract">Preferred Equity Investment [Abstract]</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xlink:label="penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xlink:title="PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xml:lang="en-US" id="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage">Premium on stock repurchase for which the approval of holders of a majority of the Investment shares is required (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xlink:to="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xlink:title="label: PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage to label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xml:lang="en-US" id="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage_1">Represents percentage of premium on stock repurchase for which the approval of holders of a majority of the preferred shares is required.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xlink:to="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage_1" xlink:title="label: PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage to label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xml:lang="en-US" id="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage_2">Preferred Stock Approval of Majority Holders Required Stock Repurchase Premium Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" xlink:to="label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage_2" xlink:title="label: PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage to label_penn_PreferredStockApprovalOfMajorityHoldersRequiredStockRepurchasePremiumPercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xlink:label="penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xlink:title="PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xml:lang="en-US" id="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold">Preferred Stock Change in Control Transaction Consideration Per Share Paid to Holders of Common Stock Threshold</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xlink:to="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xlink:title="label: PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold to label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xml:lang="en-US" id="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold_1">Represents the threshold of the consideration per share paid to the holders of the common stock in the event of a change-in-control which would require consideration for the holders of preferred shares.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xlink:to="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold_1" xlink:title="label: PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold to label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold" xml:lang="en-US" id="label_penn_PreferredStockChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStockThreshold_2">Threshold of the consideration per share paid to the holders of the common stock in the event of a change-in-control transaction which would require consideration for holders of preferred stock</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedIncomeTaxesCurrent" xlink:label="us-gaap_AccruedIncomeTaxesCurrent" xlink:title="AccruedIncomeTaxesCurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedIncomeTaxesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccruedIncomeTaxesCurrent" xml:lang="en-US" id="label_us-gaap_AccruedIncomeTaxesCurrent">Income taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesCurrent" xlink:to="label_us-gaap_AccruedIncomeTaxesCurrent" xlink:title="label: AccruedIncomeTaxesCurrent to label_us-gaap_AccruedIncomeTaxesCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedIncomeTaxesCurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccruedIncomeTaxesCurrent" xml:lang="en-US" id="label_us-gaap_AccruedIncomeTaxesCurrent_1">Accrued Income Taxes, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedIncomeTaxesCurrent" xlink:to="label_us-gaap_AccruedIncomeTaxesCurrent_1" xlink:title="label: AccruedIncomeTaxesCurrent to label_us-gaap_AccruedIncomeTaxesCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xlink:label="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xlink:title="PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xml:lang="en-US" id="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock">Preferred Stock Redemption Price, Average Trading Price of Common Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xlink:to="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xlink:title="label: PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock to label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xml:lang="en-US" id="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock_1">Average trading price of the Common Stock (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xlink:to="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock_1" xlink:title="label: PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock to label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xml:lang="en-US" id="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock_2">Represents the average trading price of the common stock to determine redemption price to be paid to the holders of preferred stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" xlink:to="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock_2" xlink:title="label: PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock to label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xlink:label="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xlink:title="PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xml:lang="en-US" id="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays">Represents the number of consecutive trading days considered for measurement of average trading price of common stock to determine redemption price to be paid to the holders of preferred stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xlink:to="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xlink:title="label: PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays to label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xml:lang="en-US" id="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays_1">Preferred Stock Redemption Price, Average Trading Price of Common, Stock Number of Consecutive Trading Days</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xlink:to="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays_1" xlink:title="label: PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays to label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xml:lang="en-US" id="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays_2">Number of consecutive trading days considered for measurement of average trading price</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" xlink:to="label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays_2" xlink:title="label: PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays to label_penn_PreferredStockRedemptionPriceAverageTradingPriceOfCommonStockNumberOfConsecutiveTradingDays" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xlink:label="penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xlink:title="PreferredStockRedemptionThroughIssuanceOfCommonStockShares" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xml:lang="en-US" id="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares">Number of shares of a common stock issuance necessary to redeem all shares of preferred stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xlink:to="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xlink:title="label: PreferredStockRedemptionThroughIssuanceOfCommonStockShares to label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xml:lang="en-US" id="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares_1">Represents the number of shares of a common stock issuance necessary to redeem all shares of preferred stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xlink:to="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares_1" xlink:title="label: PreferredStockRedemptionThroughIssuanceOfCommonStockShares to label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xml:lang="en-US" id="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares_2">Preferred Stock Redemption Through Issuance of Common Stock Shares</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" xlink:to="label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares_2" xlink:title="label: PreferredStockRedemptionThroughIssuanceOfCommonStockShares to label_penn_PreferredStockRedemptionThroughIssuanceOfCommonStockShares" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xlink:label="penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xlink:title="PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xml:lang="en-US" id="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock">Preferred Stock Threshold for Determining Consideration from Change in Control Transaction Consideration Per Share Paid to Holders of Common Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xlink:to="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xlink:title="label: PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock to label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xml:lang="en-US" id="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock_1">Threshold of the consideration per share paid to the holders of the Common Stock in the event of a change-in-control transaction which would require consideration for holders of preferred stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xlink:to="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock_1" xlink:title="label: PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock to label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xml:lang="en-US" id="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock_2">Represents the threshold of the consideration per share paid to the holders of the common stock in the event of a change-in-control which would require consideration for the holders of preferred shares.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" xlink:to="label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock_2" xlink:title="label: PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock to label_penn_PreferredStockThresholdForDeterminingConsiderationFromChangeInControlTransactionConsiderationPerSharePaidToHoldersOfCommonStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xlink:label="penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xlink:title="PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xml:lang="en-US" id="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions">Represents the threshold for the amount of consideration per share to be received from change in control or other significant transactions to allow preferred stock holders voting rights with common stock on an as-converted basis.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xlink:to="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xlink:title="label: PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions to label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xml:lang="en-US" id="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions_1">Threshold for consideration per share from change in control or other significant transactions to allow voting rights with common stock on an as-converted basis</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xlink:to="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions_1" xlink:title="label: PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions to label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xml:lang="en-US" id="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions_2">Preferred Stock Voting Rights Threshold for Consideration Per Share from Change in Control or Other Significant Transactions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" xlink:to="label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions_2" xlink:title="label: PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions to label_penn_PreferredStockVotingRightsThresholdForConsiderationPerShareFromChangeInControlOrOtherSignificantTransactions" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PrinciplesOfConsolidationDisclosureAbstract" xlink:label="penn_PrinciplesOfConsolidationDisclosureAbstract" xlink:title="PrinciplesOfConsolidationDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_PrinciplesOfConsolidationDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PrinciplesOfConsolidationDisclosureAbstract" xml:lang="en-US" id="label_penn_PrinciplesOfConsolidationDisclosureAbstract">Principles of Consolidation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PrinciplesOfConsolidationDisclosureAbstract" xlink:to="label_penn_PrinciplesOfConsolidationDisclosureAbstract" xlink:title="label: PrinciplesOfConsolidationDisclosureAbstract to label_penn_PrinciplesOfConsolidationDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ProceedsFromInsuranceFinancing" xlink:label="penn_ProceedsFromInsuranceFinancing" xlink:title="ProceedsFromInsuranceFinancing" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProceedsFromInsuranceFinancing" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ProceedsFromInsuranceFinancing" xml:lang="en-US" id="label_penn_ProceedsFromInsuranceFinancing">Proceeds from Insurance Financing</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProceedsFromInsuranceFinancing" xlink:to="label_penn_ProceedsFromInsuranceFinancing" xlink:title="label: ProceedsFromInsuranceFinancing to label_penn_ProceedsFromInsuranceFinancing" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProceedsFromInsuranceFinancing_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ProceedsFromInsuranceFinancing" xml:lang="en-US" id="label_penn_ProceedsFromInsuranceFinancing_1">The cash inflow from the borrowings related to payments of Insurance premium.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProceedsFromInsuranceFinancing" xlink:to="label_penn_ProceedsFromInsuranceFinancing_1" xlink:title="label: ProceedsFromInsuranceFinancing to label_penn_ProceedsFromInsuranceFinancing" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProceedsFromInsuranceFinancing_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ProceedsFromInsuranceFinancing" xml:lang="en-US" id="label_penn_ProceedsFromInsuranceFinancing_2">Proceeds from insurance financing</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProceedsFromInsuranceFinancing" xlink:to="label_penn_ProceedsFromInsuranceFinancing_2" xlink:title="label: ProceedsFromInsuranceFinancing to label_penn_ProceedsFromInsuranceFinancing" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ProceedsFromInsuranceSettlements" xlink:label="penn_ProceedsFromInsuranceSettlements" xlink:title="ProceedsFromInsuranceSettlements" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProceedsFromInsuranceSettlements" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ProceedsFromInsuranceSettlements" xml:lang="en-US" id="label_penn_ProceedsFromInsuranceSettlements">The life-to-date amount received by the entity from insurance settlements.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProceedsFromInsuranceSettlements" xlink:to="label_penn_ProceedsFromInsuranceSettlements" xlink:title="label: ProceedsFromInsuranceSettlements to label_penn_ProceedsFromInsuranceSettlements" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProceedsFromInsuranceSettlements_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ProceedsFromInsuranceSettlements" xml:lang="en-US" id="label_penn_ProceedsFromInsuranceSettlements_1">Insurance proceeds received to date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProceedsFromInsuranceSettlements" xlink:to="label_penn_ProceedsFromInsuranceSettlements_1" xlink:title="label: ProceedsFromInsuranceSettlements to label_penn_ProceedsFromInsuranceSettlements" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProceedsFromInsuranceSettlements_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ProceedsFromInsuranceSettlements" xml:lang="en-US" id="label_penn_ProceedsFromInsuranceSettlements_2">Proceeds from Insurance Settlements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProceedsFromInsuranceSettlements" xlink:to="label_penn_ProceedsFromInsuranceSettlements_2" xlink:title="label: ProceedsFromInsuranceSettlements to label_penn_ProceedsFromInsuranceSettlements" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ProfitSharingPlanAbstract" xlink:label="penn_ProfitSharingPlanAbstract" xlink:title="ProfitSharingPlanAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProfitSharingPlanAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ProfitSharingPlanAbstract" xml:lang="en-US" id="label_penn_ProfitSharingPlanAbstract">Profit Sharing Plan [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProfitSharingPlanAbstract" xlink:to="label_penn_ProfitSharingPlanAbstract" xlink:title="label: ProfitSharingPlanAbstract to label_penn_ProfitSharingPlanAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProfitSharingPlanAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ProfitSharingPlanAbstract" xml:lang="en-US" id="label_penn_ProfitSharingPlanAbstract_1">Profit sharing plan under the provisions of Section 401(k)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProfitSharingPlanAbstract" xlink:to="label_penn_ProfitSharingPlanAbstract_1" xlink:title="label: ProfitSharingPlanAbstract to label_penn_ProfitSharingPlanAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PropertyInsuranceCoverageLimitAmount" xlink:label="penn_PropertyInsuranceCoverageLimitAmount" xlink:title="PropertyInsuranceCoverageLimitAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitAmount" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PropertyInsuranceCoverageLimitAmount" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitAmount">Represents the coverage limit provided by the insurance arrangement for claims related to flood.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitAmount" xlink:to="label_penn_PropertyInsuranceCoverageLimitAmount" xlink:title="label: PropertyInsuranceCoverageLimitAmount to label_penn_PropertyInsuranceCoverageLimitAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PropertyInsuranceCoverageLimitAmount" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitAmount_1">Property insurance coverage limit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitAmount" xlink:to="label_penn_PropertyInsuranceCoverageLimitAmount_1" xlink:title="label: PropertyInsuranceCoverageLimitAmount to label_penn_PropertyInsuranceCoverageLimitAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitAmount_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PropertyInsuranceCoverageLimitAmount" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitAmount_2">Property Insurance Coverage Limit, Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitAmount" xlink:to="label_penn_PropertyInsuranceCoverageLimitAmount_2" xlink:title="label: PropertyInsuranceCoverageLimitAmount to label_penn_PropertyInsuranceCoverageLimitAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xlink:label="penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xlink:title="PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption">Property Insurance Coverage Limit for Deductible Business Interruption</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xlink:to="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xlink:title="label: PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption to label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption_1">Represents the number of business interruption periods covered in the insurance arrangement for claims related to flood.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xlink:to="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption_1" xlink:title="label: PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption to label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption_2">Property insurance coverage limit for number of business interruption periods</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" xlink:to="label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption_2" xlink:title="label: PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption to label_penn_PropertyInsuranceCoverageLimitForDeductibleBusinessInterruption" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PropertyInsuranceCoverageLimitForPropertyDamage" xlink:label="penn_PropertyInsuranceCoverageLimitForPropertyDamage" xlink:title="PropertyInsuranceCoverageLimitForPropertyDamage" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage">Property Insurance Coverage Limit for Property Damage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitForPropertyDamage" xlink:to="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" xlink:title="label: PropertyInsuranceCoverageLimitForPropertyDamage to label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage_1">Represents the coverage limit provided by the insurance arrangement for claims related to flood for property damage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitForPropertyDamage" xlink:to="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage_1" xlink:title="label: PropertyInsuranceCoverageLimitForPropertyDamage to label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" xml:lang="en-US" id="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage_2">Property insurance coverage limit related to property damage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyInsuranceCoverageLimitForPropertyDamage" xlink:to="label_penn_PropertyInsuranceCoverageLimitForPropertyDamage_2" xlink:title="label: PropertyInsuranceCoverageLimitForPropertyDamage to label_penn_PropertyInsuranceCoverageLimitForPropertyDamage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xlink:label="penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xlink:title="PropertyPlantAndEquipmentUsefulLifeTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xml:lang="en-US" id="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock">Property, Plant and Equipment, Useful Life [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xlink:to="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xlink:title="label: PropertyPlantAndEquipmentUsefulLifeTableTextBlock to label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xml:lang="en-US" id="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock_1">Schedule of the estimated useful lives of property and equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xlink:to="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock_1" xlink:title="label: PropertyPlantAndEquipmentUsefulLifeTableTextBlock to label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xml:lang="en-US" id="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock_2">Tabular disclosure of estimated useful lives of property and equipment for the purpose of calculation of depreciation.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" xlink:to="label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock_2" xlink:title="label: PropertyPlantAndEquipmentUsefulLifeTableTextBlock to label_penn_PropertyPlantAndEquipmentUsefulLifeTableTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ProportionateShareInJointVentureInterest" xlink:label="penn_ProportionateShareInJointVentureInterest" xlink:title="ProportionateShareInJointVentureInterest" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProportionateShareInJointVentureInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ProportionateShareInJointVentureInterest" xml:lang="en-US" id="label_penn_ProportionateShareInJointVentureInterest">Proportionate Share in Joint Venture Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProportionateShareInJointVentureInterest" xlink:to="label_penn_ProportionateShareInJointVentureInterest" xlink:title="label: ProportionateShareInJointVentureInterest to label_penn_ProportionateShareInJointVentureInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProportionateShareInJointVentureInterest_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ProportionateShareInJointVentureInterest" xml:lang="en-US" id="label_penn_ProportionateShareInJointVentureInterest_1">The proportionate share of interest in a joint venture.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProportionateShareInJointVentureInterest" xlink:to="label_penn_ProportionateShareInJointVentureInterest_1" xlink:title="label: ProportionateShareInJointVentureInterest to label_penn_ProportionateShareInJointVentureInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProportionateShareInJointVentureInterest_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ProportionateShareInJointVentureInterest" xml:lang="en-US" id="label_penn_ProportionateShareInJointVentureInterest_2">Proportionate share in joint venture</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProportionateShareInJointVentureInterest" xlink:to="label_penn_ProportionateShareInJointVentureInterest_2" xlink:title="label: ProportionateShareInJointVentureInterest to label_penn_ProportionateShareInJointVentureInterest" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccruedLiabilitiesCurrent" xlink:label="us-gaap_AccruedLiabilitiesCurrent" xlink:title="AccruedLiabilitiesCurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedLiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccruedLiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_AccruedLiabilitiesCurrent">Accrued expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="label_us-gaap_AccruedLiabilitiesCurrent" xlink:title="label: AccruedLiabilitiesCurrent to label_us-gaap_AccruedLiabilitiesCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccruedLiabilitiesCurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccruedLiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_AccruedLiabilitiesCurrent_1">Accrued Liabilities, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedLiabilitiesCurrent" xlink:to="label_us-gaap_AccruedLiabilitiesCurrent_1" xlink:title="label: AccruedLiabilitiesCurrent to label_us-gaap_AccruedLiabilitiesCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ProportionateShareInJointVentureInterestIncurred" xlink:label="penn_ProportionateShareInJointVentureInterestIncurred" xlink:title="ProportionateShareInJointVentureInterestIncurred" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProportionateShareInJointVentureInterestIncurred" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ProportionateShareInJointVentureInterestIncurred" xml:lang="en-US" id="label_penn_ProportionateShareInJointVentureInterestIncurred">Proportionate Share in Joint Venture Interest Incurred</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProportionateShareInJointVentureInterestIncurred" xlink:to="label_penn_ProportionateShareInJointVentureInterestIncurred" xlink:title="label: ProportionateShareInJointVentureInterestIncurred to label_penn_ProportionateShareInJointVentureInterestIncurred" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProportionateShareInJointVentureInterestIncurred_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ProportionateShareInJointVentureInterestIncurred" xml:lang="en-US" id="label_penn_ProportionateShareInJointVentureInterestIncurred_1">Proportionate share in joint venture, amount incurred</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProportionateShareInJointVentureInterestIncurred" xlink:to="label_penn_ProportionateShareInJointVentureInterestIncurred_1" xlink:title="label: ProportionateShareInJointVentureInterestIncurred to label_penn_ProportionateShareInJointVentureInterestIncurred" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProportionateShareInJointVentureInterestIncurred_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ProportionateShareInJointVentureInterestIncurred" xml:lang="en-US" id="label_penn_ProportionateShareInJointVentureInterestIncurred_2">The proportionate share of interest in a joint venture that has been incurred.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProportionateShareInJointVentureInterestIncurred" xlink:to="label_penn_ProportionateShareInJointVentureInterestIncurred_2" xlink:title="label: ProportionateShareInJointVentureInterestIncurred to label_penn_ProportionateShareInJointVentureInterestIncurred" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_QuarterlyFinancialInformationLineItems" xlink:label="penn_QuarterlyFinancialInformationLineItems" xlink:title="QuarterlyFinancialInformationLineItems" />
    <link:label xlink:type="resource" xlink:label="label_penn_QuarterlyFinancialInformationLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_QuarterlyFinancialInformationLineItems" xml:lang="en-US" id="label_penn_QuarterlyFinancialInformationLineItems">Quarterly Financial Information [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_QuarterlyFinancialInformationLineItems" xlink:to="label_penn_QuarterlyFinancialInformationLineItems" xlink:title="label: QuarterlyFinancialInformationLineItems to label_penn_QuarterlyFinancialInformationLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_QuarterlyFinancialInformationLineItems_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_QuarterlyFinancialInformationLineItems" xml:lang="en-US" id="label_penn_QuarterlyFinancialInformationLineItems_1">Quarterly Financial Information</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_QuarterlyFinancialInformationLineItems" xlink:to="label_penn_QuarterlyFinancialInformationLineItems_1" xlink:title="label: QuarterlyFinancialInformationLineItems to label_penn_QuarterlyFinancialInformationLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_QuarterlyFinancialInformationTable" xlink:label="penn_QuarterlyFinancialInformationTable" xlink:title="QuarterlyFinancialInformationTable" />
    <link:label xlink:type="resource" xlink:label="label_penn_QuarterlyFinancialInformationTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_QuarterlyFinancialInformationTable" xml:lang="en-US" id="label_penn_QuarterlyFinancialInformationTable">Quarterly Financial Information [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_QuarterlyFinancialInformationTable" xlink:to="label_penn_QuarterlyFinancialInformationTable" xlink:title="label: QuarterlyFinancialInformationTable to label_penn_QuarterlyFinancialInformationTable" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_QuarterlyFinancialInformationTable_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_QuarterlyFinancialInformationTable" xml:lang="en-US" id="label_penn_QuarterlyFinancialInformationTable_1">Schedule reflecting quarterly financial information.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_QuarterlyFinancialInformationTable" xlink:to="label_penn_QuarterlyFinancialInformationTable_1" xlink:title="label: QuarterlyFinancialInformationTable to label_penn_QuarterlyFinancialInformationTable" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RedeemablePreferredStockParValuePerShare" xlink:label="penn_RedeemablePreferredStockParValuePerShare" xlink:title="RedeemablePreferredStockParValuePerShare" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockParValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RedeemablePreferredStockParValuePerShare" xml:lang="en-US" id="label_penn_RedeemablePreferredStockParValuePerShare">Redeemable Preferred Stock Par Value Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockParValuePerShare" xlink:to="label_penn_RedeemablePreferredStockParValuePerShare" xlink:title="label: RedeemablePreferredStockParValuePerShare to label_penn_RedeemablePreferredStockParValuePerShare" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockParValuePerShare_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RedeemablePreferredStockParValuePerShare" xml:lang="en-US" id="label_penn_RedeemablePreferredStockParValuePerShare_1">Face amount or stated value per share of redeemable preferred stock which must be redeemed either in cash or stock at the entity's option by June 2015; generally not indicative of the fair market value per share.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockParValuePerShare" xlink:to="label_penn_RedeemablePreferredStockParValuePerShare_1" xlink:title="label: RedeemablePreferredStockParValuePerShare to label_penn_RedeemablePreferredStockParValuePerShare" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockParValuePerShare_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RedeemablePreferredStockParValuePerShare" xml:lang="en-US" id="label_penn_RedeemablePreferredStockParValuePerShare_2">Preferred stock, par value (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockParValuePerShare" xlink:to="label_penn_RedeemablePreferredStockParValuePerShare_2" xlink:title="label: RedeemablePreferredStockParValuePerShare to label_penn_RedeemablePreferredStockParValuePerShare" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RedeemablePreferredStockShareAuthorized" xlink:label="penn_RedeemablePreferredStockShareAuthorized" xlink:title="RedeemablePreferredStockShareAuthorized" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockShareAuthorized" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RedeemablePreferredStockShareAuthorized" xml:lang="en-US" id="label_penn_RedeemablePreferredStockShareAuthorized">Redeemable Preferred Stock Share Authorized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockShareAuthorized" xlink:to="label_penn_RedeemablePreferredStockShareAuthorized" xlink:title="label: RedeemablePreferredStockShareAuthorized to label_penn_RedeemablePreferredStockShareAuthorized" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockShareAuthorized_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RedeemablePreferredStockShareAuthorized" xml:lang="en-US" id="label_penn_RedeemablePreferredStockShareAuthorized_1">Preferred stock, shares authorized</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockShareAuthorized" xlink:to="label_penn_RedeemablePreferredStockShareAuthorized_1" xlink:title="label: RedeemablePreferredStockShareAuthorized to label_penn_RedeemablePreferredStockShareAuthorized" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockShareAuthorized_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RedeemablePreferredStockShareAuthorized" xml:lang="en-US" id="label_penn_RedeemablePreferredStockShareAuthorized_2">The maximum number of redeemable preferred shares permitted to be issued by an entity's charter and bylaws.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockShareAuthorized" xlink:to="label_penn_RedeemablePreferredStockShareAuthorized_2" xlink:title="label: RedeemablePreferredStockShareAuthorized to label_penn_RedeemablePreferredStockShareAuthorized" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RedeemablePreferredStockShareIssued" xlink:label="penn_RedeemablePreferredStockShareIssued" xlink:title="RedeemablePreferredStockShareIssued" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockShareIssued" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RedeemablePreferredStockShareIssued" xml:lang="en-US" id="label_penn_RedeemablePreferredStockShareIssued">Redeemable Preferred Stock Share Issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockShareIssued" xlink:to="label_penn_RedeemablePreferredStockShareIssued" xlink:title="label: RedeemablePreferredStockShareIssued to label_penn_RedeemablePreferredStockShareIssued" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockShareIssued_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RedeemablePreferredStockShareIssued" xml:lang="en-US" id="label_penn_RedeemablePreferredStockShareIssued_1">Total number of redeemable preferred shares issued to shareholders. May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt. This preferred stock must be redeemed either in cash or stock at the entity's option by June 2015.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockShareIssued" xlink:to="label_penn_RedeemablePreferredStockShareIssued_1" xlink:title="label: RedeemablePreferredStockShareIssued to label_penn_RedeemablePreferredStockShareIssued" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockShareIssued_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RedeemablePreferredStockShareIssued" xml:lang="en-US" id="label_penn_RedeemablePreferredStockShareIssued_2">Preferred stock, shares issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockShareIssued" xlink:to="label_penn_RedeemablePreferredStockShareIssued_2" xlink:title="label: RedeemablePreferredStockShareIssued to label_penn_RedeemablePreferredStockShareIssued" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockShareIssued_3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_penn_RedeemablePreferredStockShareIssued" xml:lang="en-US" id="label_penn_RedeemablePreferredStockShareIssued_3">Preferred stock issued (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockShareIssued" xlink:to="label_penn_RedeemablePreferredStockShareIssued_3" xlink:title="label: RedeemablePreferredStockShareIssued to label_penn_RedeemablePreferredStockShareIssued" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RedeemablePreferredStockValue" xlink:label="penn_RedeemablePreferredStockValue" xlink:title="RedeemablePreferredStockValue" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RedeemablePreferredStockValue" xml:lang="en-US" id="label_penn_RedeemablePreferredStockValue">Redeemable Preferred Stock Value</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockValue" xlink:to="label_penn_RedeemablePreferredStockValue" xlink:title="label: RedeemablePreferredStockValue to label_penn_RedeemablePreferredStockValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockValue_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_penn_RedeemablePreferredStockValue" xml:lang="en-US" id="label_penn_RedeemablePreferredStockValue_1">Preferred stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockValue" xlink:to="label_penn_RedeemablePreferredStockValue_1" xlink:title="label: RedeemablePreferredStockValue to label_penn_RedeemablePreferredStockValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockValue_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RedeemablePreferredStockValue" xml:lang="en-US" id="label_penn_RedeemablePreferredStockValue_2">Aggregate par value of issued redeemable preferred stock. This preferred stock must be redeemed either in cash or stock at the entity's option by June 2015.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockValue" xlink:to="label_penn_RedeemablePreferredStockValue_2" xlink:title="label: RedeemablePreferredStockValue to label_penn_RedeemablePreferredStockValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RedeemablePreferredStockValue_3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RedeemablePreferredStockValue" xml:lang="en-US" id="label_penn_RedeemablePreferredStockValue_3">Series B Preferred stock ($.01 par value, 1,000,000 shares authorized, 0 and 12,275 shares issued at December 31, 2013 and 2012, respectively)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RedeemablePreferredStockValue" xlink:to="label_penn_RedeemablePreferredStockValue_3" xlink:title="label: RedeemablePreferredStockValue to label_penn_RedeemablePreferredStockValue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RenovationCosts" xlink:label="penn_RenovationCosts" xlink:title="RenovationCosts" />
    <link:label xlink:type="resource" xlink:label="label_penn_RenovationCosts" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RenovationCosts" xml:lang="en-US" id="label_penn_RenovationCosts">Cost of renovation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RenovationCosts" xlink:to="label_penn_RenovationCosts" xlink:title="label: RenovationCosts to label_penn_RenovationCosts" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RenovationCosts_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RenovationCosts" xml:lang="en-US" id="label_penn_RenovationCosts_1">Represents the cost of a renovation that was in progress to the entity's facility when the unusual or infrequent event occurred.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RenovationCosts" xlink:to="label_penn_RenovationCosts_1" xlink:title="label: RenovationCosts to label_penn_RenovationCosts" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RenovationCosts_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RenovationCosts" xml:lang="en-US" id="label_penn_RenovationCosts_2">Renovation Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RenovationCosts" xlink:to="label_penn_RenovationCosts_2" xlink:title="label: RenovationCosts to label_penn_RenovationCosts" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ReportableUnitMember" xlink:label="penn_ReportableUnitMember" xlink:title="ReportableUnitMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ReportableUnitMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ReportableUnitMember" xml:lang="en-US" id="label_penn_ReportableUnitMember">Reporting Units</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ReportableUnitMember" xlink:to="label_penn_ReportableUnitMember" xlink:title="label: ReportableUnitMember to label_penn_ReportableUnitMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ReportableUnitMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ReportableUnitMember" xml:lang="en-US" id="label_penn_ReportableUnitMember_1">Reportable Unit [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ReportableUnitMember" xlink:to="label_penn_ReportableUnitMember_1" xlink:title="label: ReportableUnitMember to label_penn_ReportableUnitMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ReportableUnitMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ReportableUnitMember" xml:lang="en-US" id="label_penn_ReportableUnitMember_2">Economic entities which constitute neither defined legal entities nor a reportable segment of the reporting entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ReportableUnitMember" xlink:to="label_penn_ReportableUnitMember_2" xlink:title="label: ReportableUnitMember to label_penn_ReportableUnitMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RestrictedStockAndOtherFullValueStockAwardsMember" xlink:label="penn_RestrictedStockAndOtherFullValueStockAwardsMember" xlink:title="RestrictedStockAndOtherFullValueStockAwardsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" xml:lang="en-US" id="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember">Restricted stock or other full value stock awards as awarded by a company to their employees as a form of incentive compensation.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RestrictedStockAndOtherFullValueStockAwardsMember" xlink:to="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" xlink:title="label: RestrictedStockAndOtherFullValueStockAwardsMember to label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" xml:lang="en-US" id="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember_1">Restricted stock and Other full value stock awards</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RestrictedStockAndOtherFullValueStockAwardsMember" xlink:to="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember_1" xlink:title="label: RestrictedStockAndOtherFullValueStockAwardsMember to label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" xml:lang="en-US" id="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember_2">Restricted Stock and Other Full Value Stock Awards [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RestrictedStockAndOtherFullValueStockAwardsMember" xlink:to="label_penn_RestrictedStockAndOtherFullValueStockAwardsMember_2" xlink:title="label: RestrictedStockAndOtherFullValueStockAwardsMember to label_penn_RestrictedStockAndOtherFullValueStockAwardsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RevenueBeforePromotionalAllowances" xlink:label="penn_RevenueBeforePromotionalAllowances" xlink:title="RevenueBeforePromotionalAllowances" />
    <link:label xlink:type="resource" xlink:label="label_penn_RevenueBeforePromotionalAllowances" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_penn_RevenueBeforePromotionalAllowances" xml:lang="en-US" id="label_penn_RevenueBeforePromotionalAllowances">Revenues</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RevenueBeforePromotionalAllowances" xlink:to="label_penn_RevenueBeforePromotionalAllowances" xlink:title="label: RevenueBeforePromotionalAllowances to label_penn_RevenueBeforePromotionalAllowances" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RevenueBeforePromotionalAllowances_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RevenueBeforePromotionalAllowances" xml:lang="en-US" id="label_penn_RevenueBeforePromotionalAllowances_1">Revenue before Promotional Allowances</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RevenueBeforePromotionalAllowances" xlink:to="label_penn_RevenueBeforePromotionalAllowances_1" xlink:title="label: RevenueBeforePromotionalAllowances to label_penn_RevenueBeforePromotionalAllowances" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RevenueBeforePromotionalAllowances_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RevenueBeforePromotionalAllowances" xml:lang="en-US" id="label_penn_RevenueBeforePromotionalAllowances_2">Revenue before promotional allowances.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RevenueBeforePromotionalAllowances" xlink:to="label_penn_RevenueBeforePromotionalAllowances_2" xlink:title="label: RevenueBeforePromotionalAllowances to label_penn_RevenueBeforePromotionalAllowances" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RoomsMember" xlink:label="penn_RoomsMember" xlink:title="RoomsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_RoomsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RoomsMember" xml:lang="en-US" id="label_penn_RoomsMember">Rooms</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RoomsMember" xlink:to="label_penn_RoomsMember" xlink:title="label: RoomsMember to label_penn_RoomsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RoomsMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RoomsMember" xml:lang="en-US" id="label_penn_RoomsMember_1">Rooms [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RoomsMember" xlink:to="label_penn_RoomsMember_1" xlink:title="label: RoomsMember to label_penn_RoomsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RoomsMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RoomsMember" xml:lang="en-US" id="label_penn_RoomsMember_2">Represents occupancy services.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RoomsMember" xlink:to="label_penn_RoomsMember_2" xlink:title="label: RoomsMember to label_penn_RoomsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RosecroftRacewayMember" xlink:label="penn_RosecroftRacewayMember" xlink:title="RosecroftRacewayMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_RosecroftRacewayMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RosecroftRacewayMember" xml:lang="en-US" id="label_penn_RosecroftRacewayMember">Rosecroft Raceway</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RosecroftRacewayMember" xlink:to="label_penn_RosecroftRacewayMember" xlink:title="label: RosecroftRacewayMember to label_penn_RosecroftRacewayMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RosecroftRacewayMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RosecroftRacewayMember" xml:lang="en-US" id="label_penn_RosecroftRacewayMember_1">Represents the Rosecroft Raceway in Oxon Hill, Maryland.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RosecroftRacewayMember" xlink:to="label_penn_RosecroftRacewayMember_1" xlink:title="label: RosecroftRacewayMember to label_penn_RosecroftRacewayMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RosecroftRacewayMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RosecroftRacewayMember" xml:lang="en-US" id="label_penn_RosecroftRacewayMember_2">Rosecroft Raceway [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RosecroftRacewayMember" xlink:to="label_penn_RosecroftRacewayMember_2" xlink:title="label: RosecroftRacewayMember to label_penn_RosecroftRacewayMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SamHoustonRaceParkMember" xlink:label="penn_SamHoustonRaceParkMember" xlink:title="SamHoustonRaceParkMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_SamHoustonRaceParkMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SamHoustonRaceParkMember" xml:lang="en-US" id="label_penn_SamHoustonRaceParkMember">Represents the Sam Houston Race Park, a pending joint venture project of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SamHoustonRaceParkMember" xlink:to="label_penn_SamHoustonRaceParkMember" xlink:title="label: SamHoustonRaceParkMember to label_penn_SamHoustonRaceParkMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SamHoustonRaceParkMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SamHoustonRaceParkMember" xml:lang="en-US" id="label_penn_SamHoustonRaceParkMember_1">Sam Houston Race Park in Houston</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SamHoustonRaceParkMember" xlink:to="label_penn_SamHoustonRaceParkMember_1" xlink:title="label: SamHoustonRaceParkMember to label_penn_SamHoustonRaceParkMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SamHoustonRaceParkMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SamHoustonRaceParkMember" xml:lang="en-US" id="label_penn_SamHoustonRaceParkMember_2">Sam Houston Race Park [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SamHoustonRaceParkMember" xlink:to="label_penn_SamHoustonRaceParkMember_2" xlink:title="label: SamHoustonRaceParkMember to label_penn_SamHoustonRaceParkMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xlink:label="penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xlink:title="ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock">Schedule of Allocation of Net Income Attributable to Shareholders, Two Class Method [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xlink:to="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xlink:title="label: ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock to label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock_1">Tabular disclosure of the allocation of net income attributable to the shareholders under the two-class method.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xlink:to="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock_1" xlink:title="label: ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock to label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock_2">Allocation of net income attributable to shareholders under the two-class method</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" xlink:to="label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock_2" xlink:title="label: ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock to label_penn_ScheduleOfAllocationOfNetIncomeAttributableToShareholdersTwoClassMethodTableTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xlink:label="penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xlink:title="ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xml:lang="en-US" id="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable">Schedule of Earnings Per Share, Basic and Diluted Using Two Class Method [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xlink:to="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xlink:title="label: ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable to label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xml:lang="en-US" id="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable_1">Complete disclosure of the entity's basic and diluted earnings per share using the two-class method.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" xlink:to="label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable_1" xlink:title="label: ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable to label_penn_ScheduleOfEarningsPerShareBasicAndDilutedUsingTwoClassMethodTable" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xlink:label="penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xlink:title="ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock">Schedule of promotional allowances</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xlink:to="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xlink:title="label: ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock to label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock_1">The retail value of accommodations, food and beverage and other services furnished to guests without charge.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xlink:to="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock_1" xlink:title="label: ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock to label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock_2">Schedule of Estimated Retail Value of Promotional Allowances [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" xlink:to="label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock_2" xlink:title="label: ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock to label_penn_ScheduleOfEstimatedRetailValueOfPromotionalAllowancesTableTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xlink:label="penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xlink:title="ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock">Schedule of Estimated Cost of Providing Complimentary Services [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xlink:to="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xlink:title="label: ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock to label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock_1">Schedule of estimated cost of providing complimentary services</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xlink:to="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock_1" xlink:title="label: ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock to label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock_2">Tabular disclosure of the estimated cost of providing complimentary services.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" xlink:to="label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock_2" xlink:title="label: ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock to label_penn_ScheduleOfEstimatedCostOfProvidingComplimentaryServicesTableTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xlink:label="penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xlink:title="ScheduleOfGoodwillAndIntangibleAssetsLineItems" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xml:lang="en-US" id="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems">Schedule of Goodwill and Intangible Assets [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xlink:to="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xlink:title="label: ScheduleOfGoodwillAndIntangibleAssetsLineItems to label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xml:lang="en-US" id="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_1">Goodwill and other intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" xlink:to="label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems_1" xlink:title="label: ScheduleOfGoodwillAndIntangibleAssetsLineItems to label_penn_ScheduleOfGoodwillAndIntangibleAssetsLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:title="AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xml:lang="en-US" id="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">Less accumulated depreciation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:title="label: AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment to label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xml:lang="en-US" id="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_1">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_1" xlink:title="label: AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment to label_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfSubsidiaryGuarantorsLineItems" xlink:label="penn_ScheduleOfSubsidiaryGuarantorsLineItems" xlink:title="ScheduleOfSubsidiaryGuarantorsLineItems" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfSubsidiaryGuarantorsLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfSubsidiaryGuarantorsLineItems" xml:lang="en-US" id="label_penn_ScheduleOfSubsidiaryGuarantorsLineItems">Subsidiary Guarantors</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfSubsidiaryGuarantorsLineItems" xlink:to="label_penn_ScheduleOfSubsidiaryGuarantorsLineItems" xlink:title="label: ScheduleOfSubsidiaryGuarantorsLineItems to label_penn_ScheduleOfSubsidiaryGuarantorsLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfSubsidiaryGuarantorsLineItems_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfSubsidiaryGuarantorsLineItems" xml:lang="en-US" id="label_penn_ScheduleOfSubsidiaryGuarantorsLineItems_1">Schedule of Subsidiary Guarantors [Line Items]</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfSubsidiaryGuarantorsTable" xlink:label="penn_ScheduleOfSubsidiaryGuarantorsTable" xlink:title="ScheduleOfSubsidiaryGuarantorsTable" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfSubsidiaryGuarantorsTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfSubsidiaryGuarantorsTable" xml:lang="en-US" id="label_penn_ScheduleOfSubsidiaryGuarantorsTable">Schedule of Subsidiary Guarantors [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfSubsidiaryGuarantorsTable" xlink:to="label_penn_ScheduleOfSubsidiaryGuarantorsTable" xlink:title="label: ScheduleOfSubsidiaryGuarantorsTable to label_penn_ScheduleOfSubsidiaryGuarantorsTable" use="optional" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SeniorSecuredCreditFacilityDueOctober2012Member" xlink:label="penn_SeniorSecuredCreditFacilityDueOctober2012Member" xlink:title="SeniorSecuredCreditFacilityDueOctober2012Member" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member">Senior secured credit facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityDueOctober2012Member" xlink:to="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member" xlink:title="label: SeniorSecuredCreditFacilityDueOctober2012Member to label_penn_SeniorSecuredCreditFacilityDueOctober2012Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member_1">A contractual arrangement with a lender consisting of a term loan and revolving credit facility, maturing in October 2012.</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member_2">Senior Secured Credit Facility Due October 2012 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityDueOctober2012Member" xlink:to="label_penn_SeniorSecuredCreditFacilityDueOctober2012Member_2" xlink:title="label: SeniorSecuredCreditFacilityDueOctober2012Member to label_penn_SeniorSecuredCreditFacilityDueOctober2012Member" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SeniorSecuredCreditFacilityMember" xlink:label="penn_SeniorSecuredCreditFacilityMember" xlink:title="SeniorSecuredCreditFacilityMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SeniorSecuredCreditFacilityMember" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityMember">Senior Secured Credit Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityMember" xlink:to="label_penn_SeniorSecuredCreditFacilityMember" xlink:title="label: SeniorSecuredCreditFacilityMember to label_penn_SeniorSecuredCreditFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SeniorSecuredCreditFacilityMember" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityMember_1">Represents the senior secured credit facility which is comprised of a revolving credit facility and two term loans.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityMember" xlink:to="label_penn_SeniorSecuredCreditFacilityMember_1" xlink:title="label: SeniorSecuredCreditFacilityMember to label_penn_SeniorSecuredCreditFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SeniorSecuredCreditFacilityMember" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityMember_2">Senior secured credit facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityMember" xlink:to="label_penn_SeniorSecuredCreditFacilityMember_2" xlink:title="label: SeniorSecuredCreditFacilityMember to label_penn_SeniorSecuredCreditFacilityMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xlink:label="penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xlink:title="SeniorSubordinatedNotes8.75PercentDueAugust2019Member" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member">$325 million 8 3/4% senior subordinated notes due August 2019</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_1">A contractual arrangement to borrow and repay an amount under senior subordinated notes at an interest rate of 6.875 percent, maturing in August 2019.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xlink:to="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_1" xlink:title="label: SeniorSubordinatedNotes8.75PercentDueAugust2019Member to label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_2">Senior Subordinated Notes 8.75 Percent Due August 2019 [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xlink:to="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_2" xlink:title="label: SeniorSubordinatedNotes8.75PercentDueAugust2019Member to label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_3" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_3">8 3/4% senior subordinated notes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xlink:to="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_3" xlink:title="label: SeniorSubordinatedNotes8.75PercentDueAugust2019Member to label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_4" xlink:role="http://www.xbrl.org/2003/role/positiveLabel" xlink:title="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_4">8 3/4% Notes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" xlink:to="label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member_4" xlink:title="label: SeniorSubordinatedNotes8.75PercentDueAugust2019Member to label_penn_SeniorSubordinatedNotes8.75PercentDueAugust2019Member" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xlink:label="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock">Share Based Compensation Arrangement by Share Based Payment Award, Exercise Price Per Share as Percentage of Fair Market Value of Common Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock_1">Exercise price per share as a percentage of the fair market value of the Common Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock_1" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock_2">Represents the exercise price per share expressed as a percentage of fair market value of the common stock on the grant date.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock_2" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardExercisePricePerShareAsPercentageOfFairMarketValueOfCommonStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xlink:label="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance">Represents the time period of historical volatility of stock used to estimate expected volatility, in periods.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance_1">Share Based Compensation Arrangement by Share Based Payment Award, Fair Value Assumptions, Expected Volatility Rate Based on Past Performance</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance_1" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance_2">Time period of historical volatility of stock used to estimate expected volatility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance_2" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateBasedOnPastPerformance" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:label="us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:title="AccumulatedNetUnrealizedInvestmentGainLossMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xml:lang="en-US" id="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember">Available for sale securities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:to="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:title="label: AccumulatedNetUnrealizedInvestmentGainLossMember to label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xml:lang="en-US" id="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_1">Accumulated Net Unrealized Investment Gain (Loss) [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" xlink:to="label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember_1" xlink:title="label: AccumulatedNetUnrealizedInvestmentGainLossMember to label_us-gaap_AccumulatedNetUnrealizedInvestmentGainLossMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xlink:label="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate">Forfeiture rate (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate_1">The percentage estimated forfeiture rate based on historical experience at the date of the grant.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate_1" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsForfeitureRate_2">Share Based Compensation Arrangement by Share Based Payment Award, Fair Value Assumptions, Forfeiture Rate</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsAbstract" xlink:label="penn_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsAbstract" xlink:title="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsAbstract" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsAbstract" xlink:label="penn_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsAbstract" xlink:title="ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsAbstract" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:title="AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SouthernPlainsMember" xlink:label="penn_SouthernPlainsMember" xlink:title="SouthernPlainsMember" />
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    <link:label xlink:type="resource" xlink:label="label_penn_SouthernPlainsMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SouthernPlainsMember" xml:lang="en-US" id="label_penn_SouthernPlainsMember_2">Southern Plains</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SouthernPlainsMember" xlink:to="label_penn_SouthernPlainsMember_2" xlink:title="label: SouthernPlainsMember to label_penn_SouthernPlainsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedAmortizationOfNoncurrentDeferredFinanceCosts" xlink:label="us-gaap_AccumulatedAmortizationOfNoncurrentDeferredFinanceCosts" xlink:title="AccumulatedAmortizationOfNoncurrentDeferredFinanceCosts" />
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_StatementsOfCashFlowsPolicyTextBlock" xlink:label="penn_StatementsOfCashFlowsPolicyTextBlock" xlink:title="StatementsOfCashFlowsPolicyTextBlock" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember_1">Accumulated Other Comprehensive Income (Loss) [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeMember" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeMember_1" xlink:title="label: AccumulatedOtherComprehensiveIncomeMember to label_us-gaap_AccumulatedOtherComprehensiveIncomeMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SubsidiaryGuarantorsDisclosureAbstract" xlink:label="penn_SubsidiaryGuarantorsDisclosureAbstract" xlink:title="SubsidiaryGuarantorsDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_SubsidiaryGuarantorsDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SubsidiaryGuarantorsDisclosureAbstract" xml:lang="en-US" id="label_penn_SubsidiaryGuarantorsDisclosureAbstract">Subsidiary Guarantors</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SubsidiaryGuarantorsDisclosureAbstract" xlink:to="label_penn_SubsidiaryGuarantorsDisclosureAbstract" xlink:title="label: SubsidiaryGuarantorsDisclosureAbstract to label_penn_SubsidiaryGuarantorsDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TaxOnSurchargePaid" xlink:label="penn_TaxOnSurchargePaid" xlink:title="TaxOnSurchargePaid" />
    <link:label xlink:type="resource" xlink:label="label_penn_TaxOnSurchargePaid" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_TaxOnSurchargePaid" xml:lang="en-US" id="label_penn_TaxOnSurchargePaid">Surcharge tax paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TaxOnSurchargePaid" xlink:to="label_penn_TaxOnSurchargePaid" xlink:title="label: TaxOnSurchargePaid to label_penn_TaxOnSurchargePaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TaxOnSurchargePaid_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TaxOnSurchargePaid" xml:lang="en-US" id="label_penn_TaxOnSurchargePaid_1">Represents the tax on surcharge paid by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TaxOnSurchargePaid" xlink:to="label_penn_TaxOnSurchargePaid_1" xlink:title="label: TaxOnSurchargePaid to label_penn_TaxOnSurchargePaid" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TaxOnSurchargePaid_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TaxOnSurchargePaid" xml:lang="en-US" id="label_penn_TaxOnSurchargePaid_2">Tax on Surcharge Paid</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TaxOnSurchargePaid" xlink:to="label_penn_TaxOnSurchargePaid_2" xlink:title="label: TaxOnSurchargePaid to label_penn_TaxOnSurchargePaid" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TexasJointVentureMember" xlink:label="penn_TexasJointVentureMember" xlink:title="TexasJointVentureMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_TexasJointVentureMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TexasJointVentureMember" xml:lang="en-US" id="label_penn_TexasJointVentureMember">Texas Joint Venture [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TexasJointVentureMember" xlink:to="label_penn_TexasJointVentureMember" xlink:title="label: TexasJointVentureMember to label_penn_TexasJointVentureMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TexasJointVentureMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TexasJointVentureMember" xml:lang="en-US" id="label_penn_TexasJointVentureMember_1">Represents the Texas Joint Venture, a joint venture project of the entity with MAXXAM.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TexasJointVentureMember" xlink:to="label_penn_TexasJointVentureMember_1" xlink:title="label: TexasJointVentureMember to label_penn_TexasJointVentureMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TexasJointVentureMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_TexasJointVentureMember" xml:lang="en-US" id="label_penn_TexasJointVentureMember_2">MAXXAM</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TexasJointVentureMember" xlink:to="label_penn_TexasJointVentureMember_2" xlink:title="label: TexasJointVentureMember to label_penn_TexasJointVentureMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TheMResortsLLCMember" xlink:label="penn_TheMResortsLLCMember" xlink:title="TheMResortsLLCMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_TheMResortsLLCMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TheMResortsLLCMember" xml:lang="en-US" id="label_penn_TheMResortsLLCMember">The M Resorts LLC [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TheMResortsLLCMember" xlink:to="label_penn_TheMResortsLLCMember" xlink:title="label: TheMResortsLLCMember to label_penn_TheMResortsLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TheMResortsLLCMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TheMResortsLLCMember" xml:lang="en-US" id="label_penn_TheMResortsLLCMember_1">Represents The M Resorts LLC acquired by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TheMResortsLLCMember" xlink:to="label_penn_TheMResortsLLCMember_1" xlink:title="label: TheMResortsLLCMember to label_penn_TheMResortsLLCMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TheMResortsLLCMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_TheMResortsLLCMember" xml:lang="en-US" id="label_penn_TheMResortsLLCMember_2">M Resort</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TheMResortsLLCMember" xlink:to="label_penn_TheMResortsLLCMember_2" xlink:title="label: TheMResortsLLCMember to label_penn_TheMResortsLLCMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xlink:label="penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xlink:title="ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" />
    <link:label xlink:type="resource" xlink:label="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xml:lang="en-US" id="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions">Threshold number of employees under agreement for separate disclosure of unions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xlink:to="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xlink:title="label: ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions to label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xml:lang="en-US" id="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions_1">Represents the threshold number of employees for separate disclosure of the unions representing employees.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xlink:to="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions_1" xlink:title="label: ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions to label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xml:lang="en-US" id="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions_2">Threshold Number of Employees under Agreement for Separate Disclosure of Unions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" xlink:to="label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions_2" xlink:title="label: ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions to label_penn_ThresholdNumberOfEmployeesUnderAgreementForSeparateDisclosureOfUnions" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xlink:label="penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xlink:title="UnrecognizedTaxBenefitsAdditionalTaxReserves" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves">Unrecognized Tax Benefits, Additional Tax Reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xlink:title="label: UnrecognizedTaxBenefitsAdditionalTaxReserves to label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves_1">Tax reserves included in liability for unrecognized tax benefits</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves_1" xlink:title="label: UnrecognizedTaxBenefitsAdditionalTaxReserves to label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves_2">Represents the amount of tax reserves included in liability for unrecognized tax benefits.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves_2" xlink:title="label: UnrecognizedTaxBenefitsAdditionalTaxReserves to label_penn_UnrecognizedTaxBenefitsAdditionalTaxReserves" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsNetTaxBenefit" xlink:label="penn_UnrecognizedTaxBenefitsNetTaxBenefit" xlink:title="UnrecognizedTaxBenefitsNetTaxBenefit" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit">Unrecognized Tax Benefits, Net Tax Benefit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsNetTaxBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" xlink:title="label: UnrecognizedTaxBenefitsNetTaxBenefit to label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit_1">Net tax benefit in connection with uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsNetTaxBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit_1" xlink:title="label: UnrecognizedTaxBenefitsNetTaxBenefit to label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit_2">Represents net tax benefit in connection with uncertain tax positions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsNetTaxBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsNetTaxBenefit_2" xlink:title="label: UnrecognizedTaxBenefitsNetTaxBenefit to label_penn_UnrecognizedTaxBenefitsNetTaxBenefit" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xlink:label="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xlink:title="UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest">Represents the reversal of previously accrued interest.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xlink:title="label: UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest to label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest_1">Unrecognized Tax Benefits Reversal of Previously Accrued Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest_1" xlink:title="label: UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest to label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest_2">Reversal of previously accrued interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest_2" xlink:title="label: UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest to label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterest" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xlink:label="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xlink:title="UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties">Reductions in previously accrued interest and penalties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xlink:title="label: UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties to label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties_1">Represents the reversal of previously accrued interest and penalties.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties_1" xlink:title="label: UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties to label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties_2">Unrecognized Tax Benefits, Reversal of Previously Accrued Interest and Penalties</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties_2" xlink:title="label: UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties to label_penn_UnrecognizedTaxBenefitsReversalOfPreviouslyAccruedInterestAndPenalties" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xlink:label="penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xlink:title="UnrecognizedTaxBenefitsReversalOfTaxReserves" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves">Reversal of tax reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xlink:title="label: UnrecognizedTaxBenefitsReversalOfTaxReserves to label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves_1">Represents reversal of tax reserves for uncertain tax positions that have settled and/or closed.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves_1" xlink:title="label: UnrecognizedTaxBenefitsReversalOfTaxReserves to label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves_2">Unrecognized Tax Benefits, Reversal of Tax Reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves_2" xlink:title="label: UnrecognizedTaxBenefitsReversalOfTaxReserves to label_penn_UnrecognizedTaxBenefitsReversalOfTaxReserves" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ValleyRaceParkMember" xlink:label="penn_ValleyRaceParkMember" xlink:title="ValleyRaceParkMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ValleyRaceParkMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ValleyRaceParkMember" xml:lang="en-US" id="label_penn_ValleyRaceParkMember">Valley Race Park [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ValleyRaceParkMember" xlink:to="label_penn_ValleyRaceParkMember" xlink:title="label: ValleyRaceParkMember to label_penn_ValleyRaceParkMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ValleyRaceParkMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ValleyRaceParkMember" xml:lang="en-US" id="label_penn_ValleyRaceParkMember_1">Represents the Valley Race Park, a pending joint venture of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ValleyRaceParkMember" xlink:to="label_penn_ValleyRaceParkMember_1" xlink:title="label: ValleyRaceParkMember to label_penn_ValleyRaceParkMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ValleyRaceParkMember_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ValleyRaceParkMember" xml:lang="en-US" id="label_penn_ValleyRaceParkMember_2">Valley Race Park in Harlingen</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ValleyRaceParkMember" xlink:to="label_penn_ValleyRaceParkMember_2" xlink:title="label: ValleyRaceParkMember to label_penn_ValleyRaceParkMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_VariableRateTermLoanAMember" xlink:label="penn_VariableRateTermLoanAMember" xlink:title="VariableRateTermLoanAMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_VariableRateTermLoanAMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_VariableRateTermLoanAMember" xml:lang="en-US" id="label_penn_VariableRateTermLoanAMember">Variable rate Term Loan A</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_VariableRateTermLoanAMember" xlink:to="label_penn_VariableRateTermLoanAMember" xlink:title="label: VariableRateTermLoanAMember to label_penn_VariableRateTermLoanAMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_VariableRateTermLoanAMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_VariableRateTermLoanAMember" xml:lang="en-US" id="label_penn_VariableRateTermLoanAMember_1">Details pertaining to variable rate term loan A due in July 2016.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_VariableRateTermLoanAMember" xlink:to="label_penn_VariableRateTermLoanAMember_1" xlink:title="label: VariableRateTermLoanAMember to label_penn_VariableRateTermLoanAMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_VariableRateTermLoanAMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_VariableRateTermLoanAMember" xml:lang="en-US" id="label_penn_VariableRateTermLoanAMember_2">Variable Rate Term Loan A [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_VariableRateTermLoanAMember" xlink:to="label_penn_VariableRateTermLoanAMember_2" xlink:title="label: VariableRateTermLoanAMember to label_penn_VariableRateTermLoanAMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_VariableRateTermLoanBMember" xlink:label="penn_VariableRateTermLoanBMember" xlink:title="VariableRateTermLoanBMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_VariableRateTermLoanBMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_VariableRateTermLoanBMember" xml:lang="en-US" id="label_penn_VariableRateTermLoanBMember">Variable Rate Term Loan B [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_VariableRateTermLoanBMember" xlink:to="label_penn_VariableRateTermLoanBMember" xlink:title="label: VariableRateTermLoanBMember to label_penn_VariableRateTermLoanBMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_VariableRateTermLoanBMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_VariableRateTermLoanBMember" xml:lang="en-US" id="label_penn_VariableRateTermLoanBMember_1">Variable rate Term Loan B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_VariableRateTermLoanBMember" xlink:to="label_penn_VariableRateTermLoanBMember_1" xlink:title="label: VariableRateTermLoanBMember to label_penn_VariableRateTermLoanBMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_VariableRateTermLoanBMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_VariableRateTermLoanBMember" xml:lang="en-US" id="label_penn_VariableRateTermLoanBMember_2">Details pertaining to variable rate term loan B due in July 2018.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_VariableRateTermLoanBMember" xlink:to="label_penn_VariableRateTermLoanBMember_2" xlink:title="label: VariableRateTermLoanBMember to label_penn_VariableRateTermLoanBMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:title="AccumulatedOtherComprehensiveIncomeLossLineItems" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems">Accumulated Other Comprehensive Income (Loss) [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:title="label: AccumulatedOtherComprehensiveIncomeLossLineItems to label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_1">Net of tax changes in accumulated other comprehensive income by component</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_1" xlink:title="label: AccumulatedOtherComprehensiveIncomeLossLineItems to label_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xlink:label="penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xlink:title="WeightedAverageNumberOfDilutedSharesOutstandingIncrease" />
    <link:label xlink:type="resource" xlink:label="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xml:lang="en-US" id="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease">Increase in diluted weighted-average common shares outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xlink:to="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xlink:title="label: WeightedAverageNumberOfDilutedSharesOutstandingIncrease to label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xml:lang="en-US" id="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease_1">Represents the increase in the diluted weighted-average common shares outstanding resulting from changes in the price of the entity's common stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xlink:to="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease_1" xlink:title="label: WeightedAverageNumberOfDilutedSharesOutstandingIncrease to label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xml:lang="en-US" id="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease_2">Weighted Average Number of Diluted Shares Outstanding Increase</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" xlink:to="label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease_2" xlink:title="label: WeightedAverageNumberOfDilutedSharesOutstandingIncrease to label_penn_WeightedAverageNumberOfDilutedSharesOutstandingIncrease" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:title="AccumulatedOtherComprehensiveIncomeLossTable" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xml:lang="en-US" id="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossTable">Accumulated Other Comprehensive Income (Loss) [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="label_us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:title="label: AccumulatedOtherComprehensiveIncomeLossTable to label_us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ZiaParkCasinoMember" xlink:label="penn_ZiaParkCasinoMember" xlink:title="ZiaParkCasinoMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_ZiaParkCasinoMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ZiaParkCasinoMember" xml:lang="en-US" id="label_penn_ZiaParkCasinoMember">Zia Park Casino [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ZiaParkCasinoMember" xlink:to="label_penn_ZiaParkCasinoMember" xlink:title="label: ZiaParkCasinoMember to label_penn_ZiaParkCasinoMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ZiaParkCasinoMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ZiaParkCasinoMember" xml:lang="en-US" id="label_penn_ZiaParkCasinoMember_1">Zia Park Casino</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ZiaParkCasinoMember" xlink:to="label_penn_ZiaParkCasinoMember_1" xlink:title="label: ZiaParkCasinoMember to label_penn_ZiaParkCasinoMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ZiaParkCasinoMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ZiaParkCasinoMember" xml:lang="en-US" id="label_penn_ZiaParkCasinoMember_2">Represents Black Gold Casino at Zia Park, a reporting unit of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ZiaParkCasinoMember" xlink:to="label_penn_ZiaParkCasinoMember_2" xlink:title="label: ZiaParkCasinoMember to label_penn_ZiaParkCasinoMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xlink:label="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xlink:title="UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves">Tax reserves related to current year uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves_1">The amount of tax reserves related to increases in unrecognized tax benefits resulting from tax positions that have been or will be taken in the tax return for the current period, excluding amounts pertaining to examined tax returns.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves_1" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves_2">Unrecognized Tax Benefits Increases Resulting from Current Period Tax Positions Tax Reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves_2" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsTaxReserves" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xlink:label="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xlink:title="UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest">Unrecognized Tax Benefits Increases Resulting from Current Period Tax Positions Accrued Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest_1">Accrued interest related to current year uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest_1" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest_2">The amount of accrued interest related to increases in unrecognized tax benefits resulting from tax positions that have been or will be taken in the tax return for the current period, excluding amounts pertaining to examined tax returns.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest_2" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromCurrentPeriodTaxPositionsAccruedInterest" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xlink:label="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xlink:title="UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest">The amount of accrued interest related to decreases in unrecognized tax benefits resulting from settlements with taxing authorities.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest_1">Unrecognized Tax Benefits Decreases Resulting from Settlements with Taxing Authorities Accrued Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest_1" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAccruedInterest_2">Previously recorded accrued interest for uncertain tax positions that have settled and/or closed</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xlink:label="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xlink:title="UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions">Current year tax reverses and accrued interest reversals related to foreign tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions_1">The gross amount of decreases in unrecognized tax benefits resulting from settlements with taxing authorities related to foreign tax positions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions_1" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions_2">Unrecognized Tax Benefits Decreases Resulting from Settlements with Taxing Authorities Related to Foreign Tax Positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions_2" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesRelatedToForeignTaxPositions" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xlink:label="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xlink:title="UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable">Current year tax reverses and accrued interest reversals as reclassification against income taxes payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable_1">The gross amount of decreases in unrecognized tax benefits resulting from settlements with taxing authorities recorded as reclassification against income taxes payable.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable_1" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable_2">Unrecognized Tax Benefits Decreases Resulting from Settlements with Taxing Authorities as Reclassification Against Income Taxes Payable</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable_2" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesAsReclassificationAgainstIncomeTaxesPayable" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xlink:label="penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xlink:title="UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit">Unrecognized Tax Benefits Federal Deferred Tax Benefit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xlink:title="label: UnrecognizedTaxBenefitsFederalDeferredTaxBenefit to label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit_1">Represents the federal deferred tax benefit in the current year associated with uncertain tax positions.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit_1" xlink:title="label: UnrecognizedTaxBenefitsFederalDeferredTaxBenefit to label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit_2">Federal deferred tax benefit in the current year associated with its uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" xlink:to="label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit_2" xlink:title="label: UnrecognizedTaxBenefitsFederalDeferredTaxBenefit to label_penn_UnrecognizedTaxBenefitsFederalDeferredTaxBenefit" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AccumulatedTranslationAdjustmentMember" xlink:label="us-gaap_AccumulatedTranslationAdjustmentMember" xlink:title="AccumulatedTranslationAdjustmentMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedTranslationAdjustmentMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AccumulatedTranslationAdjustmentMember" xml:lang="en-US" id="label_us-gaap_AccumulatedTranslationAdjustmentMember">Accumulated Translation Adjustment [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedTranslationAdjustmentMember" xlink:to="label_us-gaap_AccumulatedTranslationAdjustmentMember" xlink:title="label: AccumulatedTranslationAdjustmentMember to label_us-gaap_AccumulatedTranslationAdjustmentMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AccumulatedTranslationAdjustmentMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AccumulatedTranslationAdjustmentMember" xml:lang="en-US" id="label_us-gaap_AccumulatedTranslationAdjustmentMember_1">Foreign Currency</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedTranslationAdjustmentMember" xlink:to="label_us-gaap_AccumulatedTranslationAdjustmentMember_1" xlink:title="label: AccumulatedTranslationAdjustmentMember to label_us-gaap_AccumulatedTranslationAdjustmentMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfJurisdictionsInWhichEntityOperates" xlink:label="penn_NumberOfJurisdictionsInWhichEntityOperates" xlink:title="NumberOfJurisdictionsInWhichEntityOperates" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfJurisdictionsInWhichEntityOperates" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfJurisdictionsInWhichEntityOperates" xml:lang="en-US" id="label_penn_NumberOfJurisdictionsInWhichEntityOperates">Number of jurisdictions in which the entity operates</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfJurisdictionsInWhichEntityOperates" xlink:to="label_penn_NumberOfJurisdictionsInWhichEntityOperates" xlink:title="label: NumberOfJurisdictionsInWhichEntityOperates to label_penn_NumberOfJurisdictionsInWhichEntityOperates" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfJurisdictionsInWhichEntityOperates_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfJurisdictionsInWhichEntityOperates" xml:lang="en-US" id="label_penn_NumberOfJurisdictionsInWhichEntityOperates_1">Number of Jurisdictions in which Entity Operates</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfJurisdictionsInWhichEntityOperates" xlink:to="label_penn_NumberOfJurisdictionsInWhichEntityOperates_1" xlink:title="label: NumberOfJurisdictionsInWhichEntityOperates to label_penn_NumberOfJurisdictionsInWhichEntityOperates" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfJurisdictionsInWhichEntityOperates_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfJurisdictionsInWhichEntityOperates" xml:lang="en-US" id="label_penn_NumberOfJurisdictionsInWhichEntityOperates_2">The number of jurisdictions the entity operates in as of the balance sheet date.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfJurisdictionsInWhichEntityOperates" xlink:to="label_penn_NumberOfJurisdictionsInWhichEntityOperates_2" xlink:title="label: NumberOfJurisdictionsInWhichEntityOperates to label_penn_NumberOfJurisdictionsInWhichEntityOperates" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GamingAndRacingTaxesAbstract" xlink:label="penn_GamingAndRacingTaxesAbstract" xlink:title="GamingAndRacingTaxesAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingAndRacingTaxesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_GamingAndRacingTaxesAbstract" xml:lang="en-US" id="label_penn_GamingAndRacingTaxesAbstract">Gaming and Racing Taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingAndRacingTaxesAbstract" xlink:to="label_penn_GamingAndRacingTaxesAbstract" xlink:title="label: GamingAndRacingTaxesAbstract to label_penn_GamingAndRacingTaxesAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingAndRacingTaxesAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GamingAndRacingTaxesAbstract" xml:lang="en-US" id="label_penn_GamingAndRacingTaxesAbstract_1">Gaming and Racing Taxes [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingAndRacingTaxesAbstract" xlink:to="label_penn_GamingAndRacingTaxesAbstract_1" xlink:title="label: GamingAndRacingTaxesAbstract to label_penn_GamingAndRacingTaxesAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GamingExpense" xlink:label="penn_GamingExpense" xlink:title="GamingExpense" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingExpense" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_GamingExpense" xml:lang="en-US" id="label_penn_GamingExpense">This element represents gaming taxes, pari-mutuel taxes and purse expense.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingExpense" xlink:to="label_penn_GamingExpense" xlink:title="label: GamingExpense to label_penn_GamingExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingExpense_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_GamingExpense" xml:lang="en-US" id="label_penn_GamingExpense_1">Gaming expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingExpense" xlink:to="label_penn_GamingExpense_1" xlink:title="label: GamingExpense to label_penn_GamingExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingExpense_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GamingExpense" xml:lang="en-US" id="label_penn_GamingExpense_2">Gaming Expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingExpense" xlink:to="label_penn_GamingExpense_2" xlink:title="label: GamingExpense to label_penn_GamingExpense" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_RevenuesPercentage" xlink:label="penn_RevenuesPercentage" xlink:title="RevenuesPercentage" />
    <link:label xlink:type="resource" xlink:label="label_penn_RevenuesPercentage" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_RevenuesPercentage" xml:lang="en-US" id="label_penn_RevenuesPercentage">Revenues, Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RevenuesPercentage" xlink:to="label_penn_RevenuesPercentage" xlink:title="label: RevenuesPercentage to label_penn_RevenuesPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RevenuesPercentage_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_RevenuesPercentage" xml:lang="en-US" id="label_penn_RevenuesPercentage_1">Represents the properties revenue as a percentage of the Company's consolidated total revenue recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RevenuesPercentage" xlink:to="label_penn_RevenuesPercentage_1" xlink:title="label: RevenuesPercentage to label_penn_RevenuesPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_RevenuesPercentage_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_RevenuesPercentage" xml:lang="en-US" id="label_penn_RevenuesPercentage_2">Net revenues, percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_RevenuesPercentage" xlink:to="label_penn_RevenuesPercentage_2" xlink:title="label: RevenuesPercentage to label_penn_RevenuesPercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OperatingIncomeLossPercentage" xlink:label="penn_OperatingIncomeLossPercentage" xlink:title="OperatingIncomeLossPercentage" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingIncomeLossPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OperatingIncomeLossPercentage" xml:lang="en-US" id="label_penn_OperatingIncomeLossPercentage">Income from operations, percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingIncomeLossPercentage" xlink:to="label_penn_OperatingIncomeLossPercentage" xlink:title="label: OperatingIncomeLossPercentage to label_penn_OperatingIncomeLossPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingIncomeLossPercentage_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OperatingIncomeLossPercentage" xml:lang="en-US" id="label_penn_OperatingIncomeLossPercentage_1">Operating Income (Loss), Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingIncomeLossPercentage" xlink:to="label_penn_OperatingIncomeLossPercentage_1" xlink:title="label: OperatingIncomeLossPercentage to label_penn_OperatingIncomeLossPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OperatingIncomeLossPercentage_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OperatingIncomeLossPercentage" xml:lang="en-US" id="label_penn_OperatingIncomeLossPercentage_2">Represents the properties income from operations as a percentage of the Company's consolidated income from operations recognized during the period (derived from goods sold, services rendered, insurance premiums, or other activities that constitute an entity's earning process).</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OperatingIncomeLossPercentage" xlink:to="label_penn_OperatingIncomeLossPercentage_2" xlink:title="label: OperatingIncomeLossPercentage to label_penn_OperatingIncomeLossPercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LobbyingExpenses" xlink:label="penn_LobbyingExpenses" xlink:title="LobbyingExpenses" />
    <link:label xlink:type="resource" xlink:label="label_penn_LobbyingExpenses" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LobbyingExpenses" xml:lang="en-US" id="label_penn_LobbyingExpenses">Lobbying Expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LobbyingExpenses" xlink:to="label_penn_LobbyingExpenses" xlink:title="label: LobbyingExpenses to label_penn_LobbyingExpenses" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LobbyingExpenses_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LobbyingExpenses" xml:lang="en-US" id="label_penn_LobbyingExpenses_1">Non-deductible lobbying expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LobbyingExpenses" xlink:to="label_penn_LobbyingExpenses_1" xlink:title="label: LobbyingExpenses to label_penn_LobbyingExpenses" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LobbyingExpenses_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LobbyingExpenses" xml:lang="en-US" id="label_penn_LobbyingExpenses_2">Represents the lobbying expenses incurred during the period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LobbyingExpenses" xlink:to="label_penn_LobbyingExpenses_2" xlink:title="label: LobbyingExpenses to label_penn_LobbyingExpenses" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" xlink:label="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" xlink:title="SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" xml:lang="en-US" id="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract">Spin-Off of Real Estate Assets through a Real Estate Investment Trust</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" xlink:to="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" xlink:title="label: SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract to label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xlink:label="penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xlink:title="BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xml:lang="en-US" id="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets">The amount of acquisition cost of a business combination allocated to goodwill and other intangible assets.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xlink:to="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xlink:title="label: BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets to label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xml:lang="en-US" id="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets_1">Purchase price allocated to goodwill and other intangible assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xlink:to="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets_1" xlink:title="label: BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets to label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xml:lang="en-US" id="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets_2">Business Acquisition Purchase Price Allocation Goodwill and Other Intangible Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" xlink:to="label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets_2" xlink:title="label: BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets to label_penn_BusinessAcquisitionPurchasePriceAllocationGoodwillAndOtherIntangibleAssets" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xlink:label="penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xlink:title="NumberOfProposalsForNewGamingAndEntertainmentDestination" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xml:lang="en-US" id="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination">Number of proposals submitted to the IRGC for a new gaming and entertainment destination</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xlink:to="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xlink:title="label: NumberOfProposalsForNewGamingAndEntertainmentDestination to label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xml:lang="en-US" id="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination_1">Number of Proposals for New Gaming and Entertainment Destination</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xlink:to="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination_1" xlink:title="label: NumberOfProposalsForNewGamingAndEntertainmentDestination to label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xml:lang="en-US" id="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination_2">Represents the number of proposals submitted to the IRGC for a new gaming and entertainment destination.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" xlink:to="label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination_2" xlink:title="label: NumberOfProposalsForNewGamingAndEntertainmentDestination to label_penn_NumberOfProposalsForNewGamingAndEntertainmentDestination" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfSlotMachines" xlink:label="penn_NumberOfSlotMachines" xlink:title="NumberOfSlotMachines" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSlotMachines" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfSlotMachines" xml:lang="en-US" id="label_penn_NumberOfSlotMachines">Represents the number of slot machines in the casino.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSlotMachines" xlink:to="label_penn_NumberOfSlotMachines" xlink:title="label: NumberOfSlotMachines to label_penn_NumberOfSlotMachines" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSlotMachines_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfSlotMachines" xml:lang="en-US" id="label_penn_NumberOfSlotMachines_1">Number of slot machines</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSlotMachines" xlink:to="label_penn_NumberOfSlotMachines_1" xlink:title="label: NumberOfSlotMachines to label_penn_NumberOfSlotMachines" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSlotMachines_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfSlotMachines" xml:lang="en-US" id="label_penn_NumberOfSlotMachines_2">Number of Slot Machines</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSlotMachines" xlink:to="label_penn_NumberOfSlotMachines_2" xlink:title="label: NumberOfSlotMachines to label_penn_NumberOfSlotMachines" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfTableGames" xlink:label="penn_NumberOfTableGames" xlink:title="NumberOfTableGames" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfTableGames" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfTableGames" xml:lang="en-US" id="label_penn_NumberOfTableGames">Number of Table Games</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfTableGames" xlink:to="label_penn_NumberOfTableGames" xlink:title="label: NumberOfTableGames to label_penn_NumberOfTableGames" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfTableGames_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfTableGames" xml:lang="en-US" id="label_penn_NumberOfTableGames_1">Represents the number of table games in the casino.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfTableGames" xlink:to="label_penn_NumberOfTableGames_1" xlink:title="label: NumberOfTableGames to label_penn_NumberOfTableGames" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfTableGames_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfTableGames" xml:lang="en-US" id="label_penn_NumberOfTableGames_2">Number of table games</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfTableGames" xlink:to="label_penn_NumberOfTableGames_2" xlink:title="label: NumberOfTableGames to label_penn_NumberOfTableGames" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfTablePokerRoom" xlink:label="penn_NumberOfTablePokerRoom" xlink:title="NumberOfTablePokerRoom" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfTablePokerRoom" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfTablePokerRoom" xml:lang="en-US" id="label_penn_NumberOfTablePokerRoom">Number of Table Poker Room</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfTablePokerRoom" xlink:to="label_penn_NumberOfTablePokerRoom" xlink:title="label: NumberOfTablePokerRoom to label_penn_NumberOfTablePokerRoom" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfTablePokerRoom_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfTablePokerRoom" xml:lang="en-US" id="label_penn_NumberOfTablePokerRoom_1">Represents the number of table poker rooms in the casino.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfTablePokerRoom" xlink:to="label_penn_NumberOfTablePokerRoom_1" xlink:title="label: NumberOfTablePokerRoom to label_penn_NumberOfTablePokerRoom" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfTablePokerRoom_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfTablePokerRoom" xml:lang="en-US" id="label_penn_NumberOfTablePokerRoom_2">Number of table poker rooms</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfTablePokerRoom" xlink:to="label_penn_NumberOfTablePokerRoom_2" xlink:title="label: NumberOfTablePokerRoom to label_penn_NumberOfTablePokerRoom" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfHotelRoom" xlink:label="penn_NumberOfHotelRoom" xlink:title="NumberOfHotelRoom" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfHotelRoom" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfHotelRoom" xml:lang="en-US" id="label_penn_NumberOfHotelRoom">Number of Hotel Room</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfHotelRoom" xlink:to="label_penn_NumberOfHotelRoom" xlink:title="label: NumberOfHotelRoom to label_penn_NumberOfHotelRoom" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfHotelRoom_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfHotelRoom" xml:lang="en-US" id="label_penn_NumberOfHotelRoom_1">Represents the hotel rooms as part of the Phase One construction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfHotelRoom" xlink:to="label_penn_NumberOfHotelRoom_1" xlink:title="label: NumberOfHotelRoom to label_penn_NumberOfHotelRoom" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfHotelRoom_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfHotelRoom" xml:lang="en-US" id="label_penn_NumberOfHotelRoom_2">Number of hotel rooms</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfHotelRoom" xlink:to="label_penn_NumberOfHotelRoom_2" xlink:title="label: NumberOfHotelRoom to label_penn_NumberOfHotelRoom" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xlink:label="penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xlink:title="SpecialEarningsAndProfitsCashDividendPercentageMinimum" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xml:lang="en-US" id="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum">Special Earnings and Profits Cash Dividend Percentage Minimum</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xlink:to="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xlink:title="label: SpecialEarningsAndProfitsCashDividendPercentageMinimum to label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xml:lang="en-US" id="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum_1">Special E&amp;P cash dividend, minimum (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xlink:to="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum_1" xlink:title="label: SpecialEarningsAndProfitsCashDividendPercentageMinimum to label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xml:lang="en-US" id="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum_2">Represents the percentage of special earnings and profits cash dividend distributable due to tax-free spin-off of real estate assets.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" xlink:to="label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum_2" xlink:title="label: SpecialEarningsAndProfitsCashDividendPercentageMinimum to label_penn_SpecialEarningsAndProfitsCashDividendPercentageMinimum" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xlink:label="penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xlink:title="PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xml:lang="en-US" id="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust">Percentage of Common Stock Required to Own to Qualify as Real Estate Investment Trust</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xlink:to="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xlink:title="label: PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust to label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xml:lang="en-US" id="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust_1">Percentage of common stock required to be owned by Carlino Group to qualify as a real estate investment trust</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xlink:to="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust_1" xlink:title="label: PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust to label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xml:lang="en-US" id="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust_2">Represents the percentage of common stock required to be owned by the Carlino Group to qualify as a real estate investment trust.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" xlink:to="label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust_2" xlink:title="label: PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust to label_penn_PercentageOfCommonStockRequiredToOwnToQualifyAsRealEstateInvestmentTrust" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CasinoRamaServicesIncMember" xlink:label="penn_CasinoRamaServicesIncMember" xlink:title="CasinoRamaServicesIncMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_CasinoRamaServicesIncMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CasinoRamaServicesIncMember" xml:lang="en-US" id="label_penn_CasinoRamaServicesIncMember">Casino Rama Services Inc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CasinoRamaServicesIncMember" xlink:to="label_penn_CasinoRamaServicesIncMember" xlink:title="label: CasinoRamaServicesIncMember to label_penn_CasinoRamaServicesIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CasinoRamaServicesIncMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CasinoRamaServicesIncMember" xml:lang="en-US" id="label_penn_CasinoRamaServicesIncMember_1">Casino Rama</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CasinoRamaServicesIncMember" xlink:to="label_penn_CasinoRamaServicesIncMember_1" xlink:title="label: CasinoRamaServicesIncMember to label_penn_CasinoRamaServicesIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CasinoRamaServicesIncMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CasinoRamaServicesIncMember" xml:lang="en-US" id="label_penn_CasinoRamaServicesIncMember_2">Represents information pertaining to Casino Rama Services, Inc., a full service gaming and entertainment facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CasinoRamaServicesIncMember" xlink:to="label_penn_CasinoRamaServicesIncMember_2" xlink:title="label: CasinoRamaServicesIncMember to label_penn_CasinoRamaServicesIncMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xlink:label="penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xlink:title="AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" />
    <link:label xlink:type="resource" xlink:label="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xml:lang="en-US" id="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility">Aggregate Amount Spent to Date on Developing and Constructing Facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xlink:to="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xlink:title="label: AggregateAmountSpentToDateOnDevelopingAndConstructingFacility to label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xml:lang="en-US" id="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility_1">Cost of developing and constructing the facility, inclusive of licensing fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xlink:to="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility_1" xlink:title="label: AggregateAmountSpentToDateOnDevelopingAndConstructingFacility to label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xml:lang="en-US" id="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility_2">Represents the aggregate amount spent, as of the balance sheet date, on development and construction of the facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" xlink:to="label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility_2" xlink:title="label: AggregateAmountSpentToDateOnDevelopingAndConstructingFacility to label_penn_AggregateAmountSpentToDateOnDevelopingAndConstructingFacility" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xlink:label="penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xlink:title="EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xml:lang="en-US" id="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock">Restricted stock activity, tax benefit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xlink:to="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xlink:title="label: EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock to label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xml:lang="en-US" id="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock_1">Represents the tax benefit (expense) realized from the exercise of restricted stock during the period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xlink:to="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock_1" xlink:title="label: EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock to label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xml:lang="en-US" id="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock_2">Employee Service Share Based Compensation Tax (Expense) Benefit Realized from Exercise of Restricted Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" xlink:to="label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock_2" xlink:title="label: EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock to label_penn_EmployeeServiceShareBasedCompensationTaxExpenseBenefitRealizedFromExerciseOfRestrictedStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfPubliclyTradedCompanies" xlink:label="penn_NumberOfPubliclyTradedCompanies" xlink:title="NumberOfPubliclyTradedCompanies" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfPubliclyTradedCompanies" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfPubliclyTradedCompanies" xml:lang="en-US" id="label_penn_NumberOfPubliclyTradedCompanies">Number of Publicly Traded Companies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfPubliclyTradedCompanies" xlink:to="label_penn_NumberOfPubliclyTradedCompanies" xlink:title="label: NumberOfPubliclyTradedCompanies to label_penn_NumberOfPubliclyTradedCompanies" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfPubliclyTradedCompanies_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfPubliclyTradedCompanies" xml:lang="en-US" id="label_penn_NumberOfPubliclyTradedCompanies_1">Number of publicly traded companies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfPubliclyTradedCompanies" xlink:to="label_penn_NumberOfPubliclyTradedCompanies_1" xlink:title="label: NumberOfPubliclyTradedCompanies to label_penn_NumberOfPubliclyTradedCompanies" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfPubliclyTradedCompanies_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfPubliclyTradedCompanies" xml:lang="en-US" id="label_penn_NumberOfPubliclyTradedCompanies_2">Represents the number of publicly traded companies.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfPubliclyTradedCompanies" xlink:to="label_penn_NumberOfPubliclyTradedCompanies_2" xlink:title="label: NumberOfPubliclyTradedCompanies to label_penn_NumberOfPubliclyTradedCompanies" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xlink:label="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xlink:title="UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves">Unrecognized Tax Benefits Increases Resulting from Prior Period Tax Positions Tax Reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves_1">Tax reserves related to prior year uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves_1" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves_2">The amount of tax reserves related to increases in unrecognized tax benefits resulting from tax positions that have been or will be taken in the tax return for the prior period, excluding amounts pertaining to examined tax returns.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves_2" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsTaxReserves" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xlink:label="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xlink:title="UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest">The amount of accrued interest related to increases in unrecognized tax benefits resulting from tax positions that have been or will be taken in the tax return for the prior period, excluding amounts pertaining to examined tax returns.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest_1">Unrecognized Tax Benefits Increases Resulting from Prior Period Tax Positions Accrued Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest_1" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest_2">Accrued interest related to prior year uncertain tax positions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" xlink:to="label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest_2" xlink:title="label: UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest to label_penn_UnrecognizedTaxBenefitsIncreasesResultingFromPriorPeriodTaxPositionsAccruedInterest" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_BTNIncMember" xlink:label="penn_BTNIncMember" xlink:title="BTNIncMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_BTNIncMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_BTNIncMember" xml:lang="en-US" id="label_penn_BTNIncMember">BTNInc [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BTNIncMember" xlink:to="label_penn_BTNIncMember" xlink:title="label: BTNIncMember to label_penn_BTNIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BTNIncMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_BTNIncMember" xml:lang="en-US" id="label_penn_BTNIncMember_1">BTN</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BTNIncMember" xlink:to="label_penn_BTNIncMember_1" xlink:title="label: BTNIncMember to label_penn_BTNIncMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_BTNIncMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_BTNIncMember" xml:lang="en-US" id="label_penn_BTNIncMember_2">Represents information pertaining to BTN, Inc., a wholly-owned subsidiary of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_BTNIncMember" xlink:to="label_penn_BTNIncMember_2" xlink:title="label: BTNIncMember to label_penn_BTNIncMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AreaOfPropertyUnderLease" xlink:label="penn_AreaOfPropertyUnderLease" xlink:title="AreaOfPropertyUnderLease" />
    <link:label xlink:type="resource" xlink:label="label_penn_AreaOfPropertyUnderLease" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AreaOfPropertyUnderLease" xml:lang="en-US" id="label_penn_AreaOfPropertyUnderLease">Area of Property under Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AreaOfPropertyUnderLease" xlink:to="label_penn_AreaOfPropertyUnderLease" xlink:title="label: AreaOfPropertyUnderLease to label_penn_AreaOfPropertyUnderLease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AreaOfPropertyUnderLease_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AreaOfPropertyUnderLease" xml:lang="en-US" id="label_penn_AreaOfPropertyUnderLease_1">Area of property under lease (in acres)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AreaOfPropertyUnderLease" xlink:to="label_penn_AreaOfPropertyUnderLease_1" xlink:title="label: AreaOfPropertyUnderLease to label_penn_AreaOfPropertyUnderLease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AreaOfPropertyUnderLease_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AreaOfPropertyUnderLease" xml:lang="en-US" id="label_penn_AreaOfPropertyUnderLease_2">Represents the area of property under lease.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AreaOfPropertyUnderLease" xlink:to="label_penn_AreaOfPropertyUnderLease_2" xlink:title="label: AreaOfPropertyUnderLease to label_penn_AreaOfPropertyUnderLease" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xlink:label="penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xlink:title="IncrementalCommonSharesAttributableToConversionOfRestrictedStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xml:lang="en-US" id="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock">Incremental Common Shares Attributable to Conversion of Restricted Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xlink:to="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xlink:title="label: IncrementalCommonSharesAttributableToConversionOfRestrictedStock to label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xml:lang="en-US" id="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock_1">Assumed conversion of restricted stock (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xlink:to="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock_1" xlink:title="label: IncrementalCommonSharesAttributableToConversionOfRestrictedStock to label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xml:lang="en-US" id="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock_2">Additional shares included in the calculation of diluted EPS as a result of the potentially dilutive effect of convertible restricted stock using the if-converted method.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" xlink:to="label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock_2" xlink:title="label: IncrementalCommonSharesAttributableToConversionOfRestrictedStock to label_penn_IncrementalCommonSharesAttributableToConversionOfRestrictedStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xlink:title="SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders">Spinoff of Real Estate Assets Through R E I T Number of Common Stock Distributed To Holders</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders to label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders_1">Number of shares of common stock that were issued to the holders of common stock and Series C convertible preferred stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders to label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfCommonStockDistributedToHolders_2">Represents the number of shares of common stock that were issued to the holders of common stock and series C convertible preferred stock holders upon satisfaction or waiver of conditions to the spin-off.</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" xlink:title="AdditionalPaidInCapital" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapital" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AdditionalPaidInCapital" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapital">Additional paid-in capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="label_us-gaap_AdditionalPaidInCapital" xlink:title="label: AdditionalPaidInCapital to label_us-gaap_AdditionalPaidInCapital" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapital_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapital" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapital_1">Additional Paid in Capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="label_us-gaap_AdditionalPaidInCapital_1" xlink:title="label: AdditionalPaidInCapital to label_us-gaap_AdditionalPaidInCapital" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xlink:title="SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock">Spinoff of Real Estate Assets Through R E I T Number of Shares of Series C Preferred Stock Entitled One Share of Common Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock to label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock_1">Number of shares of Series C preferred stock entitled by one share of common stock on the record date</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock to label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock_2">Represents the number of shares of Series C preferred stock, entitled by one share of common stock on the record date.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock to label_penn_SpinoffOfRealEstateAssetsThroughREITNumberOfSharesOfSeriesCPreferredStockEntitledOneShareOfCommonStock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_GamingLicenseMember" xlink:label="penn_GamingLicenseMember" xlink:title="GamingLicenseMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingLicenseMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_GamingLicenseMember" xml:lang="en-US" id="label_penn_GamingLicenseMember">Gaming License [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingLicenseMember" xlink:to="label_penn_GamingLicenseMember" xlink:title="label: GamingLicenseMember to label_penn_GamingLicenseMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingLicenseMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_GamingLicenseMember" xml:lang="en-US" id="label_penn_GamingLicenseMember_1">Gaming license</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingLicenseMember" xlink:to="label_penn_GamingLicenseMember_1" xlink:title="label: GamingLicenseMember to label_penn_GamingLicenseMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_GamingLicenseMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_GamingLicenseMember" xml:lang="en-US" id="label_penn_GamingLicenseMember_2">Represents the information pertaining to gaming license.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_GamingLicenseMember" xlink:to="label_penn_GamingLicenseMember_2" xlink:title="label: GamingLicenseMember to label_penn_GamingLicenseMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TornadoDamageProvision" xlink:label="penn_TornadoDamageProvision" xlink:title="TornadoDamageProvision" />
    <link:label xlink:type="resource" xlink:label="label_penn_TornadoDamageProvision" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_TornadoDamageProvision" xml:lang="en-US" id="label_penn_TornadoDamageProvision">Hollywood St. Louis tornado deductible charges</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TornadoDamageProvision" xlink:to="label_penn_TornadoDamageProvision" xlink:title="label: TornadoDamageProvision to label_penn_TornadoDamageProvision" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TornadoDamageProvision_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TornadoDamageProvision" xml:lang="en-US" id="label_penn_TornadoDamageProvision_1">Represents the noncash adjustment to the provision established for tornado damage.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TornadoDamageProvision" xlink:to="label_penn_TornadoDamageProvision_1" xlink:title="label: TornadoDamageProvision to label_penn_TornadoDamageProvision" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TornadoDamageProvision_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TornadoDamageProvision" xml:lang="en-US" id="label_penn_TornadoDamageProvision_2">Tornado Damage Provision</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TornadoDamageProvision" xlink:to="label_penn_TornadoDamageProvision_2" xlink:title="label: TornadoDamageProvision to label_penn_TornadoDamageProvision" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xlink:label="penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xlink:title="AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" />
    <link:label xlink:type="resource" xlink:label="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters">Represents the aggregate amount agreed to be paid for certain clarifications with respect to various financial matters.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xlink:title="label: AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters_1">Aggregate Committed Amount Payable for Certain Clarifications Related to Various Financial Matters</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters_1" xlink:title="label: AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters_2">Amount agreed to be paid for certain clarifications from the State of Ohio related to various financial matters</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters_2" xlink:title="label: AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_AggregateCommittedAmountPayableForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" xlink:title="AdditionalPaidInCapitalMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapitalMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AdditionalPaidInCapitalMember" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapitalMember">Additional Paid-In Capital</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="label_us-gaap_AdditionalPaidInCapitalMember" xlink:title="label: AdditionalPaidInCapitalMember to label_us-gaap_AdditionalPaidInCapitalMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdditionalPaidInCapitalMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AdditionalPaidInCapitalMember" xml:lang="en-US" id="label_us-gaap_AdditionalPaidInCapitalMember_1">Additional Paid-in Capital [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="label_us-gaap_AdditionalPaidInCapitalMember_1" xlink:title="label: AdditionalPaidInCapitalMember to label_us-gaap_AdditionalPaidInCapitalMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xlink:label="penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xlink:title="PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters">Period to pay agreed amount for certain clarifications from the State of Ohio related to various financial matters</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xlink:title="label: PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters_1">Represents the period to pay aggregate amount for certain clarifications with respect to various financial matters.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters_1" xlink:title="label: PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xml:lang="en-US" id="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters_2">Period to Pay Aggregate Committed Amount for Certain Clarifications Related to Various Financial Matters</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" xlink:to="label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters_2" xlink:title="label: PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters to label_penn_PeriodToPayAggregateCommittedAmountForCertainClarificationsRelatedToVariousFinancialMatters" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NonCompetitionPeriodWithStateOfOhio" xlink:label="penn_NonCompetitionPeriodWithStateOfOhio" xlink:title="NonCompetitionPeriodWithStateOfOhio" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonCompetitionPeriodWithStateOfOhio" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NonCompetitionPeriodWithStateOfOhio" xml:lang="en-US" id="label_penn_NonCompetitionPeriodWithStateOfOhio">Non Competition Period with State of Ohio</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonCompetitionPeriodWithStateOfOhio" xlink:to="label_penn_NonCompetitionPeriodWithStateOfOhio" xlink:title="label: NonCompetitionPeriodWithStateOfOhio to label_penn_NonCompetitionPeriodWithStateOfOhio" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonCompetitionPeriodWithStateOfOhio_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NonCompetitionPeriodWithStateOfOhio" xml:lang="en-US" id="label_penn_NonCompetitionPeriodWithStateOfOhio_1">Non competition period with the State of Ohio</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonCompetitionPeriodWithStateOfOhio" xlink:to="label_penn_NonCompetitionPeriodWithStateOfOhio_1" xlink:title="label: NonCompetitionPeriodWithStateOfOhio to label_penn_NonCompetitionPeriodWithStateOfOhio" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NonCompetitionPeriodWithStateOfOhio_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NonCompetitionPeriodWithStateOfOhio" xml:lang="en-US" id="label_penn_NonCompetitionPeriodWithStateOfOhio_2">Represents the non competition period with the State of Ohio.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NonCompetitionPeriodWithStateOfOhio" xlink:to="label_penn_NonCompetitionPeriodWithStateOfOhio_2" xlink:title="label: NonCompetitionPeriodWithStateOfOhio to label_penn_NonCompetitionPeriodWithStateOfOhio" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xlink:label="penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xlink:title="PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xml:lang="en-US" id="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment">Period after Opening of Each Facility to Pay First Installment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xlink:to="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xlink:title="label: PeriodAfterOpeningOfEachFacilityToPayFirstInstallment to label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xml:lang="en-US" id="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment_1">Period after opening of each facility to pay first semi-annual installment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xlink:to="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment_1" xlink:title="label: PeriodAfterOpeningOfEachFacilityToPayFirstInstallment to label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xml:lang="en-US" id="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment_2">Represents the period after opening of each facility to pay first installment.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" xlink:to="label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment_2" xlink:title="label: PeriodAfterOpeningOfEachFacilityToPayFirstInstallment to label_penn_PeriodAfterOpeningOfEachFacilityToPayFirstInstallment" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_CommittedAmountPayableUponOpeningOfEachFacility" xlink:label="penn_CommittedAmountPayableUponOpeningOfEachFacility" xlink:title="CommittedAmountPayableUponOpeningOfEachFacility" />
    <link:label xlink:type="resource" xlink:label="label_penn_CommittedAmountPayableUponOpeningOfEachFacility" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_CommittedAmountPayableUponOpeningOfEachFacility" xml:lang="en-US" id="label_penn_CommittedAmountPayableUponOpeningOfEachFacility">Committed Amount Payable upon Opening of Each Facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CommittedAmountPayableUponOpeningOfEachFacility" xlink:to="label_penn_CommittedAmountPayableUponOpeningOfEachFacility" xlink:title="label: CommittedAmountPayableUponOpeningOfEachFacility to label_penn_CommittedAmountPayableUponOpeningOfEachFacility" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CommittedAmountPayableUponOpeningOfEachFacility_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_CommittedAmountPayableUponOpeningOfEachFacility" xml:lang="en-US" id="label_penn_CommittedAmountPayableUponOpeningOfEachFacility_1">Amount agreed to pay upon the opening of each facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CommittedAmountPayableUponOpeningOfEachFacility" xlink:to="label_penn_CommittedAmountPayableUponOpeningOfEachFacility_1" xlink:title="label: CommittedAmountPayableUponOpeningOfEachFacility to label_penn_CommittedAmountPayableUponOpeningOfEachFacility" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_CommittedAmountPayableUponOpeningOfEachFacility_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_CommittedAmountPayableUponOpeningOfEachFacility" xml:lang="en-US" id="label_penn_CommittedAmountPayableUponOpeningOfEachFacility_2">Represents the amount agreed to pay upon the opening of each facility.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_CommittedAmountPayableUponOpeningOfEachFacility" xlink:to="label_penn_CommittedAmountPayableUponOpeningOfEachFacility_2" xlink:title="label: CommittedAmountPayableUponOpeningOfEachFacility to label_penn_CommittedAmountPayableUponOpeningOfEachFacility" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfSemiAnnualInstallmentPayments" xlink:label="penn_NumberOfSemiAnnualInstallmentPayments" xlink:title="NumberOfSemiAnnualInstallmentPayments" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSemiAnnualInstallmentPayments" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfSemiAnnualInstallmentPayments" xml:lang="en-US" id="label_penn_NumberOfSemiAnnualInstallmentPayments">Number of Semi Annual Installment Payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSemiAnnualInstallmentPayments" xlink:to="label_penn_NumberOfSemiAnnualInstallmentPayments" xlink:title="label: NumberOfSemiAnnualInstallmentPayments to label_penn_NumberOfSemiAnnualInstallmentPayments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSemiAnnualInstallmentPayments_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfSemiAnnualInstallmentPayments" xml:lang="en-US" id="label_penn_NumberOfSemiAnnualInstallmentPayments_1">Number of semi-annual installment payments to pay committed amount to the State of Ohio</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSemiAnnualInstallmentPayments" xlink:to="label_penn_NumberOfSemiAnnualInstallmentPayments_1" xlink:title="label: NumberOfSemiAnnualInstallmentPayments to label_penn_NumberOfSemiAnnualInstallmentPayments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfSemiAnnualInstallmentPayments_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfSemiAnnualInstallmentPayments" xml:lang="en-US" id="label_penn_NumberOfSemiAnnualInstallmentPayments_2">Represents the number of semi-annual installment payments.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfSemiAnnualInstallmentPayments" xlink:to="label_penn_NumberOfSemiAnnualInstallmentPayments_2" xlink:title="label: NumberOfSemiAnnualInstallmentPayments to label_penn_NumberOfSemiAnnualInstallmentPayments" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_HollywoodCasinoStLouisMember" xlink:label="penn_HollywoodCasinoStLouisMember" xlink:title="HollywoodCasinoStLouisMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoStLouisMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_HollywoodCasinoStLouisMember" xml:lang="en-US" id="label_penn_HollywoodCasinoStLouisMember">Hollywood Casino St Louis [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoStLouisMember" xlink:to="label_penn_HollywoodCasinoStLouisMember" xlink:title="label: HollywoodCasinoStLouisMember to label_penn_HollywoodCasinoStLouisMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoStLouisMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_HollywoodCasinoStLouisMember" xml:lang="en-US" id="label_penn_HollywoodCasinoStLouisMember_1">Hollywood Casino St. Louis</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoStLouisMember" xlink:to="label_penn_HollywoodCasinoStLouisMember_1" xlink:title="label: HollywoodCasinoStLouisMember to label_penn_HollywoodCasinoStLouisMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_HollywoodCasinoStLouisMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_HollywoodCasinoStLouisMember" xml:lang="en-US" id="label_penn_HollywoodCasinoStLouisMember_2">Represents Hollywood Casino St. Louis, a reporting unit of the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_HollywoodCasinoStLouisMember" xlink:to="label_penn_HollywoodCasinoStLouisMember_2" xlink:title="label: HollywoodCasinoStLouisMember to label_penn_HollywoodCasinoStLouisMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xlink:label="penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xlink:title="AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments">Unrealized gain on investment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xlink:to="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xlink:title="label: AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments to label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments_1">Available for Sale Securities Gross Unrealized Gain (Loss) Accumulated in Investments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xlink:to="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments_1" xlink:title="label: AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments to label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xml:lang="en-US" id="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments_2">Net amount of the difference between the fair value and market value on investments in available-for-sale securities.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" xlink:to="label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments_2" xlink:title="label: AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments to label_penn_AvailableForSaleSecuritiesGrossUnrealizedGainLossAccumulatedInInvestments" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AgreementsWithSEATUUnionNumberOfEmployees" xlink:label="penn_AgreementsWithSEATUUnionNumberOfEmployees" xlink:title="AgreementsWithSEATUUnionNumberOfEmployees" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithSEATUUnionNumberOfEmployees" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AgreementsWithSEATUUnionNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithSEATUUnionNumberOfEmployees">Agreements with SEATU Union Number of Employees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithSEATUUnionNumberOfEmployees" xlink:to="label_penn_AgreementsWithSEATUUnionNumberOfEmployees" xlink:title="label: AgreementsWithSEATUUnionNumberOfEmployees to label_penn_AgreementsWithSEATUUnionNumberOfEmployees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithSEATUUnionNumberOfEmployees_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AgreementsWithSEATUUnionNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithSEATUUnionNumberOfEmployees_1">Represents the number of employees in the Seafarers Entertainment and Allied Trade Union with whom the agreements have been made.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithSEATUUnionNumberOfEmployees" xlink:to="label_penn_AgreementsWithSEATUUnionNumberOfEmployees_1" xlink:title="label: AgreementsWithSEATUUnionNumberOfEmployees to label_penn_AgreementsWithSEATUUnionNumberOfEmployees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithSEATUUnionNumberOfEmployees_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AgreementsWithSEATUUnionNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithSEATUUnionNumberOfEmployees_2">Number of employees under Seafarers Entertainment and Allied Trade Union agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithSEATUUnionNumberOfEmployees" xlink:to="label_penn_AgreementsWithSEATUUnionNumberOfEmployees_2" xlink:title="label: AgreementsWithSEATUUnionNumberOfEmployees to label_penn_AgreementsWithSEATUUnionNumberOfEmployees" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xlink:label="penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xlink:title="AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees">Agreements with Hotel Employees and Restaurant Employees Union Number of Employees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xlink:to="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xlink:title="label: AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees to label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees_1">Represents the number of employees in the Hotel Employees and Restaurant Employees Union Local 1 with whom the agreements have been made.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xlink:to="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees_1" xlink:title="label: AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees to label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xml:lang="en-US" id="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees_2">Number of employees under Hotel Employees and Restaurant Employees Union Local 1 agreement</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" xlink:to="label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees_2" xlink:title="label: AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees to label_penn_AgreementsWithHotelEmployeesAndRestaurantEmployeesUnionNumberOfEmployees" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_StateLicenseRenewalTerm" xlink:label="penn_StateLicenseRenewalTerm" xlink:title="StateLicenseRenewalTerm" />
    <link:label xlink:type="resource" xlink:label="label_penn_StateLicenseRenewalTerm" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_StateLicenseRenewalTerm" xml:lang="en-US" id="label_penn_StateLicenseRenewalTerm">State License Renewal Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StateLicenseRenewalTerm" xlink:to="label_penn_StateLicenseRenewalTerm" xlink:title="label: StateLicenseRenewalTerm to label_penn_StateLicenseRenewalTerm" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_StateLicenseRenewalTerm_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_StateLicenseRenewalTerm" xml:lang="en-US" id="label_penn_StateLicenseRenewalTerm_1">State license renewal term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StateLicenseRenewalTerm" xlink:to="label_penn_StateLicenseRenewalTerm_1" xlink:title="label: StateLicenseRenewalTerm to label_penn_StateLicenseRenewalTerm" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_StateLicenseRenewalTerm_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_StateLicenseRenewalTerm" xml:lang="en-US" id="label_penn_StateLicenseRenewalTerm_2">Represents the renewal term of the state license.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_StateLicenseRenewalTerm" xlink:to="label_penn_StateLicenseRenewalTerm_2" xlink:title="label: StateLicenseRenewalTerm to label_penn_StateLicenseRenewalTerm" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SeniorUnsecuredNotesMember" xlink:label="penn_SeniorUnsecuredNotesMember" xlink:title="SeniorUnsecuredNotesMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorUnsecuredNotesMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SeniorUnsecuredNotesMember" xml:lang="en-US" id="label_penn_SeniorUnsecuredNotesMember">Senior Unsecured Notes [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorUnsecuredNotesMember" xlink:to="label_penn_SeniorUnsecuredNotesMember" xlink:title="label: SeniorUnsecuredNotesMember to label_penn_SeniorUnsecuredNotesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorUnsecuredNotesMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SeniorUnsecuredNotesMember" xml:lang="en-US" id="label_penn_SeniorUnsecuredNotesMember_1">Senior unsecured notes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorUnsecuredNotesMember" xlink:to="label_penn_SeniorUnsecuredNotesMember_1" xlink:title="label: SeniorUnsecuredNotesMember to label_penn_SeniorUnsecuredNotesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorUnsecuredNotesMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SeniorUnsecuredNotesMember" xml:lang="en-US" id="label_penn_SeniorUnsecuredNotesMember_2">Represents information pertaining to senior unsecured notes.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorUnsecuredNotesMember" xlink:to="label_penn_SeniorUnsecuredNotesMember_2" xlink:title="label: SeniorUnsecuredNotesMember to label_penn_SeniorUnsecuredNotesMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AffiliateOfFortressAndCenterbridgeMember" xlink:label="penn_AffiliateOfFortressAndCenterbridgeMember" xlink:title="AffiliateOfFortressAndCenterbridgeMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliateOfFortressAndCenterbridgeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AffiliateOfFortressAndCenterbridgeMember" xml:lang="en-US" id="label_penn_AffiliateOfFortressAndCenterbridgeMember">Affiliate of Fortress and Centerbridge [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliateOfFortressAndCenterbridgeMember" xlink:to="label_penn_AffiliateOfFortressAndCenterbridgeMember" xlink:title="label: AffiliateOfFortressAndCenterbridgeMember to label_penn_AffiliateOfFortressAndCenterbridgeMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliateOfFortressAndCenterbridgeMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AffiliateOfFortressAndCenterbridgeMember" xml:lang="en-US" id="label_penn_AffiliateOfFortressAndCenterbridgeMember_1">Affiliate of Fortress and Centerbridge</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliateOfFortressAndCenterbridgeMember" xlink:to="label_penn_AffiliateOfFortressAndCenterbridgeMember_1" xlink:title="label: AffiliateOfFortressAndCenterbridgeMember to label_penn_AffiliateOfFortressAndCenterbridgeMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliateOfFortressAndCenterbridgeMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AffiliateOfFortressAndCenterbridgeMember" xml:lang="en-US" id="label_penn_AffiliateOfFortressAndCenterbridgeMember_2">Represents information pertaining to the affiliate of Fortress and Centerbridge.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliateOfFortressAndCenterbridgeMember" xlink:to="label_penn_AffiliateOfFortressAndCenterbridgeMember_2" xlink:title="label: AffiliateOfFortressAndCenterbridgeMember to label_penn_AffiliateOfFortressAndCenterbridgeMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xlink:label="penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xlink:title="AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xml:lang="en-US" id="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember">Represents information pertaining to the affiliates of Fortress, Centerbridge, and WF Investment Holdings, LLC.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xlink:to="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xlink:title="label: AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember to label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xml:lang="en-US" id="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember_1">Affiliates of Fortress, Centerbridge, and WF Investment Holdings, LLC</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xlink:to="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember_1" xlink:title="label: AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember to label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xml:lang="en-US" id="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember_2">Affiliates of Fortress Centerbridge and W F Investment Holdings [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" xlink:to="label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember_2" xlink:title="label: AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember to label_penn_AffiliatesOfFortressCenterbridgeAndWFInvestmentHoldingsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xlink:label="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xlink:title="SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xml:lang="en-US" id="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems">Spin Off of Real Estate Assets Through Real Estate Investment Trust [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xlink:to="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xlink:title="label: SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems to label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xml:lang="en-US" id="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems_1">Spin-Off of Real Estate Assets through a Real Estate Investment Trust</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" xlink:to="label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems_1" xlink:title="label: SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems to label_penn_SpinOffOfRealEstateAssetsThroughRealEstateInvestmentTrustLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentRepurchasePrincipalAmount" xlink:label="penn_DebtInstrumentRepurchasePrincipalAmount" xlink:title="DebtInstrumentRepurchasePrincipalAmount" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRepurchasePrincipalAmount" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentRepurchasePrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentRepurchasePrincipalAmount">Debt Instrument Repurchase Principal Amount</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRepurchasePrincipalAmount" xlink:to="label_penn_DebtInstrumentRepurchasePrincipalAmount" xlink:title="label: DebtInstrumentRepurchasePrincipalAmount to label_penn_DebtInstrumentRepurchasePrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRepurchasePrincipalAmount_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentRepurchasePrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentRepurchasePrincipalAmount_1">Principal amount of notes purchased</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRepurchasePrincipalAmount" xlink:to="label_penn_DebtInstrumentRepurchasePrincipalAmount_1" xlink:title="label: DebtInstrumentRepurchasePrincipalAmount to label_penn_DebtInstrumentRepurchasePrincipalAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRepurchasePrincipalAmount_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentRepurchasePrincipalAmount" xml:lang="en-US" id="label_penn_DebtInstrumentRepurchasePrincipalAmount_2">Fair value principal amount of debt instrument that was repurchased.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRepurchasePrincipalAmount" xlink:to="label_penn_DebtInstrumentRepurchasePrincipalAmount_2" xlink:title="label: DebtInstrumentRepurchasePrincipalAmount to label_penn_DebtInstrumentRepurchasePrincipalAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xlink:label="penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xlink:title="DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xml:lang="en-US" id="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment">Debt Instrument Aggregate Principal Amount Used to Determine Consent Payment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xlink:to="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xlink:title="label: DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment to label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xml:lang="en-US" id="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment_1">Aggregate principal amount used to determine consent payment deadline</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xlink:to="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment_1" xlink:title="label: DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment to label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xml:lang="en-US" id="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment_2">Represents the aggregate principal amount used to determine the consent payment deadline under the tender offer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" xlink:to="label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment_2" xlink:title="label: DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment to label_penn_DebtInstrumentAggregatePrincipalAmountUsedToDetermineConsentPayment" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_LossContingencyPetitionsFiledNumber" xlink:label="penn_LossContingencyPetitionsFiledNumber" xlink:title="LossContingencyPetitionsFiledNumber" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPetitionsFiledNumber" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_LossContingencyPetitionsFiledNumber" xml:lang="en-US" id="label_penn_LossContingencyPetitionsFiledNumber">Loss Contingency Petitions Filed Number</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPetitionsFiledNumber" xlink:to="label_penn_LossContingencyPetitionsFiledNumber" xlink:title="label: LossContingencyPetitionsFiledNumber to label_penn_LossContingencyPetitionsFiledNumber" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPetitionsFiledNumber_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_LossContingencyPetitionsFiledNumber" xml:lang="en-US" id="label_penn_LossContingencyPetitionsFiledNumber_1">Outstanding claims filed against IRGC</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPetitionsFiledNumber" xlink:to="label_penn_LossContingencyPetitionsFiledNumber_1" xlink:title="label: LossContingencyPetitionsFiledNumber to label_penn_LossContingencyPetitionsFiledNumber" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_LossContingencyPetitionsFiledNumber_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_LossContingencyPetitionsFiledNumber" xml:lang="en-US" id="label_penn_LossContingencyPetitionsFiledNumber_2">The number of petition claims filed with the court system.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_LossContingencyPetitionsFiledNumber" xlink:to="label_penn_LossContingencyPetitionsFiledNumber_2" xlink:title="label: LossContingencyPetitionsFiledNumber to label_penn_LossContingencyPetitionsFiledNumber" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xlink:label="penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xlink:title="DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering">Percentage of principal amount at which the entity may redeem notes from net proceeds raised in connection with an equity offering</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xlink:to="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xlink:title="label: DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering to label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering_1">Debt Instrument Redemption Price Percentage in Connection with Equity Offering</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xlink:to="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering_1" xlink:title="label: DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering to label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xml:lang="en-US" id="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering_2">Percentage price of original principal amount of debt at which debt can be redeemed by the issuer from net proceeds raised in connection with an equity offering.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" xlink:to="label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering_2" xlink:title="label: DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering to label_penn_DebtInstrumentRedemptionPricePercentageInConnectionWithEquityOffering" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SeniorSecuredCreditFacilityFairValueDisclosure" xlink:label="penn_SeniorSecuredCreditFacilityFairValueDisclosure" xlink:title="SeniorSecuredCreditFacilityFairValueDisclosure" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure">Senior Secured Credit Facility Fair Value Disclosure</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityFairValueDisclosure" xlink:to="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" xlink:title="label: SeniorSecuredCreditFacilityFairValueDisclosure to label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure_1">Senior secured credit facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityFairValueDisclosure" xlink:to="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure_1" xlink:title="label: SeniorSecuredCreditFacilityFairValueDisclosure to label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" xml:lang="en-US" id="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure_2">A contractual arrangement with a lender consisting of a term loan and revolving credit facility that is secured by the assets of the company. Represents the aggregate of the senior secured credit facility liabilities reported on the balance sheet at period end measured at fair value by the entity. This element is intended to be used in connection with fair value disclosures required in footnote disclosures to financial statements.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSecuredCreditFacilityFairValueDisclosure" xlink:to="label_penn_SeniorSecuredCreditFacilityFairValueDisclosure_2" xlink:title="label: SeniorSecuredCreditFacilityFairValueDisclosure to label_penn_SeniorSecuredCreditFacilityFairValueDisclosure" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SeniorSubordinatedNotesFairValueDisclosure" xlink:label="penn_SeniorSubordinatedNotesFairValueDisclosure" xlink:title="SeniorSubordinatedNotesFairValueDisclosure" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotesFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SeniorSubordinatedNotesFairValueDisclosure" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotesFairValueDisclosure">Senior Subordinated Notes Fair Value Disclosure</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSubordinatedNotesFairValueDisclosure" xlink:to="label_penn_SeniorSubordinatedNotesFairValueDisclosure" xlink:title="label: SeniorSubordinatedNotesFairValueDisclosure to label_penn_SeniorSubordinatedNotesFairValueDisclosure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotesFairValueDisclosure_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SeniorSubordinatedNotesFairValueDisclosure" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotesFairValueDisclosure_1">Senior subordinated notes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSubordinatedNotesFairValueDisclosure" xlink:to="label_penn_SeniorSubordinatedNotesFairValueDisclosure_1" xlink:title="label: SeniorSubordinatedNotesFairValueDisclosure to label_penn_SeniorSubordinatedNotesFairValueDisclosure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SeniorSubordinatedNotesFairValueDisclosure_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SeniorSubordinatedNotesFairValueDisclosure" xml:lang="en-US" id="label_penn_SeniorSubordinatedNotesFairValueDisclosure_2">Fair value as of the balance sheet date of senior subordinated notes. A senior subordinated note takes priority over other debt securities sold by the issuer. In the event the issuer goes bankrupt, senior subordinated debt holders receive priority for repayment relative to junior and unsecured creditors.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SeniorSubordinatedNotesFairValueDisclosure" xlink:to="label_penn_SeniorSubordinatedNotesFairValueDisclosure_2" xlink:title="label: SeniorSubordinatedNotesFairValueDisclosure to label_penn_SeniorSubordinatedNotesFairValueDisclosure" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_OtherLongTermDebtFairValueDisclosure" xlink:label="penn_OtherLongTermDebtFairValueDisclosure" xlink:title="OtherLongTermDebtFairValueDisclosure" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLongTermDebtFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_OtherLongTermDebtFairValueDisclosure" xml:lang="en-US" id="label_penn_OtherLongTermDebtFairValueDisclosure">Other Long Term Debt Fair Value Disclosure</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLongTermDebtFairValueDisclosure" xlink:to="label_penn_OtherLongTermDebtFairValueDisclosure" xlink:title="label: OtherLongTermDebtFairValueDisclosure to label_penn_OtherLongTermDebtFairValueDisclosure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLongTermDebtFairValueDisclosure_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_OtherLongTermDebtFairValueDisclosure" xml:lang="en-US" id="label_penn_OtherLongTermDebtFairValueDisclosure_1">Other long-term obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLongTermDebtFairValueDisclosure" xlink:to="label_penn_OtherLongTermDebtFairValueDisclosure_1" xlink:title="label: OtherLongTermDebtFairValueDisclosure to label_penn_OtherLongTermDebtFairValueDisclosure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_OtherLongTermDebtFairValueDisclosure_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_OtherLongTermDebtFairValueDisclosure" xml:lang="en-US" id="label_penn_OtherLongTermDebtFairValueDisclosure_2">Fair value as of the balance sheet date of other long term debt. Including both current and noncurrent portions, carrying amount as of the balance sheet date of other forms of debt not elsewhere specified in the taxonomy with initial maturities beyond one year or beyond the normal operating cycle, if longer.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_OtherLongTermDebtFairValueDisclosure" xlink:to="label_penn_OtherLongTermDebtFairValueDisclosure_2" xlink:title="label: OtherLongTermDebtFairValueDisclosure to label_penn_OtherLongTermDebtFairValueDisclosure" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xlink:label="penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xlink:title="EffectiveIncomeTaxRateReconciliationPermanentDifferences" />
    <link:label xlink:type="resource" xlink:label="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xml:lang="en-US" id="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences">Permanent differences (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xlink:to="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xlink:title="label: EffectiveIncomeTaxRateReconciliationPermanentDifferences to label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xml:lang="en-US" id="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences_1">The portion of the difference between the effective income tax rate and domestic federal statutory income tax rate attributable to permanent differences.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xlink:to="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences_1" xlink:title="label: EffectiveIncomeTaxRateReconciliationPermanentDifferences to label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xml:lang="en-US" id="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences_2">Effective Income Tax Rate Reconciliation Permanent Differences</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" xlink:to="label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences_2" xlink:title="label: EffectiveIncomeTaxRateReconciliationPermanentDifferences to label_penn_EffectiveIncomeTaxRateReconciliationPermanentDifferences" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_IncomeTaxReconciliationPermanentDifferences" xlink:label="penn_IncomeTaxReconciliationPermanentDifferences" xlink:title="IncomeTaxReconciliationPermanentDifferences" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxReconciliationPermanentDifferences" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_IncomeTaxReconciliationPermanentDifferences" xml:lang="en-US" id="label_penn_IncomeTaxReconciliationPermanentDifferences">Permanent differences</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncomeTaxReconciliationPermanentDifferences" xlink:to="label_penn_IncomeTaxReconciliationPermanentDifferences" xlink:title="label: IncomeTaxReconciliationPermanentDifferences to label_penn_IncomeTaxReconciliationPermanentDifferences" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxReconciliationPermanentDifferences_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_IncomeTaxReconciliationPermanentDifferences" xml:lang="en-US" id="label_penn_IncomeTaxReconciliationPermanentDifferences_1">The portion of the difference between total income tax expense or benefit as reported in the income statement and the expected income tax expense or benefit computed by applying the domestic federal statutory income tax rates to pretax income from continuing operations attributable to permanent differences.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncomeTaxReconciliationPermanentDifferences" xlink:to="label_penn_IncomeTaxReconciliationPermanentDifferences_1" xlink:title="label: IncomeTaxReconciliationPermanentDifferences to label_penn_IncomeTaxReconciliationPermanentDifferences" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxReconciliationPermanentDifferences_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_IncomeTaxReconciliationPermanentDifferences" xml:lang="en-US" id="label_penn_IncomeTaxReconciliationPermanentDifferences_2">Income Tax Reconciliation Permanent Differences</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncomeTaxReconciliationPermanentDifferences" xlink:to="label_penn_IncomeTaxReconciliationPermanentDifferences_2" xlink:title="label: IncomeTaxReconciliationPermanentDifferences to label_penn_IncomeTaxReconciliationPermanentDifferences" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xlink:label="penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xlink:title="UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade">Unrecognized Tax Benefits Decreases Resulting from Payments Made</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade_1">Payments made on account</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade_1" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade_2">The gross amount of decreases in unrecognized tax benefits resulting from payment made to taxing authorities on account.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade_2" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromPaymentsMade" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xlink:label="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xlink:title="UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves">Previously recorded tax reserves for uncertain tax positions that have settled and/or closed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves_1">The amount of tax reserves related to decreases in unrecognized tax benefits resulting from settlements with taxing authorities.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves_1" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xml:lang="en-US" id="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves_2">Unrecognized Tax Benefits Decreases Resulting from Settlements with Taxing Authorities Tax Reserves</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" xlink:to="label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves_2" xlink:title="label: UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves to label_penn_UnrecognizedTaxBenefitsDecreasesResultingFromSettlementsWithTaxingAuthoritiesTaxReserves" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NewSeniorSecuredCreditFacilityMember" xlink:label="penn_NewSeniorSecuredCreditFacilityMember" xlink:title="NewSeniorSecuredCreditFacilityMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewSeniorSecuredCreditFacilityMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NewSeniorSecuredCreditFacilityMember" xml:lang="en-US" id="label_penn_NewSeniorSecuredCreditFacilityMember">New senior secured credit facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewSeniorSecuredCreditFacilityMember" xlink:to="label_penn_NewSeniorSecuredCreditFacilityMember" xlink:title="label: NewSeniorSecuredCreditFacilityMember to label_penn_NewSeniorSecuredCreditFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewSeniorSecuredCreditFacilityMember_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NewSeniorSecuredCreditFacilityMember" xml:lang="en-US" id="label_penn_NewSeniorSecuredCreditFacilityMember_1">Represents the new senior secured credit facility which is comprised of a revolving credit facility and two term loans.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewSeniorSecuredCreditFacilityMember" xlink:to="label_penn_NewSeniorSecuredCreditFacilityMember_1" xlink:title="label: NewSeniorSecuredCreditFacilityMember to label_penn_NewSeniorSecuredCreditFacilityMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NewSeniorSecuredCreditFacilityMember_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NewSeniorSecuredCreditFacilityMember" xml:lang="en-US" id="label_penn_NewSeniorSecuredCreditFacilityMember_2">New Senior Secured Credit Facility [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NewSeniorSecuredCreditFacilityMember" xlink:to="label_penn_NewSeniorSecuredCreditFacilityMember_2" xlink:title="label: NewSeniorSecuredCreditFacilityMember to label_penn_NewSeniorSecuredCreditFacilityMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DebtInstrumentCallPremium" xlink:label="penn_DebtInstrumentCallPremium" xlink:title="DebtInstrumentCallPremium" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentCallPremium" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DebtInstrumentCallPremium" xml:lang="en-US" id="label_penn_DebtInstrumentCallPremium">Debt Instrument Call Premium</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentCallPremium" xlink:to="label_penn_DebtInstrumentCallPremium" xlink:title="label: DebtInstrumentCallPremium to label_penn_DebtInstrumentCallPremium" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentCallPremium_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DebtInstrumentCallPremium" xml:lang="en-US" id="label_penn_DebtInstrumentCallPremium_1">Call premium</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentCallPremium" xlink:to="label_penn_DebtInstrumentCallPremium_1" xlink:title="label: DebtInstrumentCallPremium to label_penn_DebtInstrumentCallPremium" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DebtInstrumentCallPremium_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DebtInstrumentCallPremium" xml:lang="en-US" id="label_penn_DebtInstrumentCallPremium_2">Represents the amount of call premium pertaining to the early extinguishment of debt.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DebtInstrumentCallPremium" xlink:to="label_penn_DebtInstrumentCallPremium_2" xlink:title="label: DebtInstrumentCallPremium to label_penn_DebtInstrumentCallPremium" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DesignatedHedgeMember" xlink:label="penn_DesignatedHedgeMember" xlink:title="DesignatedHedgeMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_DesignatedHedgeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DesignatedHedgeMember" xml:lang="en-US" id="label_penn_DesignatedHedgeMember">Designated Hedge [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DesignatedHedgeMember" xlink:to="label_penn_DesignatedHedgeMember" xlink:title="label: DesignatedHedgeMember to label_penn_DesignatedHedgeMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DesignatedHedgeMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DesignatedHedgeMember" xml:lang="en-US" id="label_penn_DesignatedHedgeMember_1">Designated as hedging instruments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DesignatedHedgeMember" xlink:to="label_penn_DesignatedHedgeMember_1" xlink:title="label: DesignatedHedgeMember to label_penn_DesignatedHedgeMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DesignatedHedgeMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DesignatedHedgeMember" xml:lang="en-US" id="label_penn_DesignatedHedgeMember_2">Derivative instruments which have been designated as hedging instruments.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DesignatedHedgeMember" xlink:to="label_penn_DesignatedHedgeMember_2" xlink:title="label: DesignatedHedgeMember to label_penn_DesignatedHedgeMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xlink:label="penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xlink:title="ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock">Schedule of Intangible Assets and Goodwill by Reporting Unit [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xlink:to="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xlink:title="label: ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock to label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock_1">Schedule of remaining goodwill and other intangible assets by reporting unit</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xlink:to="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock_1" xlink:title="label: ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock to label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock_2">Tabular disclosure of the net carrying amount of goodwill and indefinite-lived and finite-lived intangible assets in total and by reporting unit as of the balance sheet date.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" xlink:to="label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock_2" xlink:title="label: ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock to label_penn_ScheduleOfIntangibleAssetsAndGoodwillByReportingUnitTableTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TypeOfAgreementAxis" xlink:label="penn_TypeOfAgreementAxis" xlink:title="TypeOfAgreementAxis" />
    <link:label xlink:type="resource" xlink:label="label_penn_TypeOfAgreementAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TypeOfAgreementAxis" xml:lang="en-US" id="label_penn_TypeOfAgreementAxis">Type of Agreement [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TypeOfAgreementAxis" xlink:to="label_penn_TypeOfAgreementAxis" xlink:title="label: TypeOfAgreementAxis to label_penn_TypeOfAgreementAxis" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TypeOfAgreementAxis_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TypeOfAgreementAxis" xml:lang="en-US" id="label_penn_TypeOfAgreementAxis_1">Information categorized by type of agreement.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TypeOfAgreementAxis" xlink:to="label_penn_TypeOfAgreementAxis_1" xlink:title="label: TypeOfAgreementAxis to label_penn_TypeOfAgreementAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AgreementTypeDomain" xlink:label="penn_AgreementTypeDomain" xlink:title="AgreementTypeDomain" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AgreementTypeDomain" xml:lang="en-US" id="label_penn_AgreementTypeDomain">Agreement Type [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementTypeDomain" xlink:to="label_penn_AgreementTypeDomain" xlink:title="label: AgreementTypeDomain to label_penn_AgreementTypeDomain" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AgreementTypeDomain_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AgreementTypeDomain" xml:lang="en-US" id="label_penn_AgreementTypeDomain_1">This item is to be populated with the specific type of agreement entered into by the entity.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementTypeDomain" xlink:to="label_penn_AgreementTypeDomain_1" xlink:title="label: AgreementTypeDomain to label_penn_AgreementTypeDomain" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_DefinitiveAgreementWithJamulIndianVillageMember" xlink:label="penn_DefinitiveAgreementWithJamulIndianVillageMember" xlink:title="DefinitiveAgreementWithJamulIndianVillageMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinitiveAgreementWithJamulIndianVillageMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_DefinitiveAgreementWithJamulIndianVillageMember" xml:lang="en-US" id="label_penn_DefinitiveAgreementWithJamulIndianVillageMember">Definitive Agreement with Jamul Indian Village [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinitiveAgreementWithJamulIndianVillageMember" xlink:to="label_penn_DefinitiveAgreementWithJamulIndianVillageMember" xlink:title="label: DefinitiveAgreementWithJamulIndianVillageMember to label_penn_DefinitiveAgreementWithJamulIndianVillageMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinitiveAgreementWithJamulIndianVillageMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_DefinitiveAgreementWithJamulIndianVillageMember" xml:lang="en-US" id="label_penn_DefinitiveAgreementWithJamulIndianVillageMember_1">Definitive agreement with Jamul Indian Village</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinitiveAgreementWithJamulIndianVillageMember" xlink:to="label_penn_DefinitiveAgreementWithJamulIndianVillageMember_1" xlink:title="label: DefinitiveAgreementWithJamulIndianVillageMember to label_penn_DefinitiveAgreementWithJamulIndianVillageMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_DefinitiveAgreementWithJamulIndianVillageMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_DefinitiveAgreementWithJamulIndianVillageMember" xml:lang="en-US" id="label_penn_DefinitiveAgreementWithJamulIndianVillageMember_2">Represents information pertaining to the definitive agreement with Jamul Indian Village.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_DefinitiveAgreementWithJamulIndianVillageMember" xlink:to="label_penn_DefinitiveAgreementWithJamulIndianVillageMember_2" xlink:title="label: DefinitiveAgreementWithJamulIndianVillageMember to label_penn_DefinitiveAgreementWithJamulIndianVillageMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xlink:label="penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xlink:title="NumberOfMilesOfProposedFacilityFromSpecifiedLocation" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xml:lang="en-US" id="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation">Number of Miles of Proposed Facility From Specified Location</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xlink:to="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xlink:title="label: NumberOfMilesOfProposedFacilityFromSpecifiedLocation to label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xml:lang="en-US" id="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation_1">Distance of location of proposed facility from major metropolitan area (in miles)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xlink:to="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation_1" xlink:title="label: NumberOfMilesOfProposedFacilityFromSpecifiedLocation to label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xml:lang="en-US" id="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation_2">Represents the location of the proposed facility in number of miles from a specified location.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" xlink:to="label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation_2" xlink:title="label: NumberOfMilesOfProposedFacilityFromSpecifiedLocation to label_penn_NumberOfMilesOfProposedFacilityFromSpecifiedLocation" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ProposedFacilityDevelopmentCost" xlink:label="penn_ProposedFacilityDevelopmentCost" xlink:title="ProposedFacilityDevelopmentCost" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProposedFacilityDevelopmentCost" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ProposedFacilityDevelopmentCost" xml:lang="en-US" id="label_penn_ProposedFacilityDevelopmentCost">Proposed Facility Development Cost</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProposedFacilityDevelopmentCost" xlink:to="label_penn_ProposedFacilityDevelopmentCost" xlink:title="label: ProposedFacilityDevelopmentCost to label_penn_ProposedFacilityDevelopmentCost" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProposedFacilityDevelopmentCost_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ProposedFacilityDevelopmentCost" xml:lang="en-US" id="label_penn_ProposedFacilityDevelopmentCost_1">Proposed facility development cost</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProposedFacilityDevelopmentCost" xlink:to="label_penn_ProposedFacilityDevelopmentCost_1" xlink:title="label: ProposedFacilityDevelopmentCost to label_penn_ProposedFacilityDevelopmentCost" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ProposedFacilityDevelopmentCost_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ProposedFacilityDevelopmentCost" xml:lang="en-US" id="label_penn_ProposedFacilityDevelopmentCost_2">Represents the amount of proposed facility development cost.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ProposedFacilityDevelopmentCost" xlink:to="label_penn_ProposedFacilityDevelopmentCost_2" xlink:title="label: ProposedFacilityDevelopmentCost to label_penn_ProposedFacilityDevelopmentCost" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xlink:label="penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xlink:title="ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock">Tabular disclosure of assets (liabilities) contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xlink:to="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xlink:title="label: ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock to label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock_1">Schedule of assets and liabilities contributed to GLPI</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xlink:to="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock_1" xlink:title="label: ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock to label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock_2">Schedule of Spinoff of Real Estate Assets Through REIT Assets and Liabilities Contributed [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" xlink:to="label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock_2" xlink:title="label: ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock to label_penn_ScheduleOfSpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedTableTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xlink:title="SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract">Assets and liabilities contributed to GLPI</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract to label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract_1">Spinoff of Real Estate Assets Through REIT Assets and Liabilities Contributed [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract to label_penn_SpinoffOfRealEstateAssetsThroughREITAssetsAndLiabilitiesContributedAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed">Spinoff of Real Estate Assets Through REIT Cash and Cash Equivalents Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_1">Cash and cash equivalents</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_2" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_2">Cash contributed to GLPI in connection with Spin-Off</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_3" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_3">Amount of cash and cash equivalents contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed_3" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITCashAndCashEquivalentsContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xlink:title="SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed">Spinoff of Real Estate Assets Through REIT Other Current Assets Contributed</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed_1">Other current assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed_1" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed_2">Amount of other current assets contributed associated with the spin-off of real estate assets transaction.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed_2" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed to label_penn_SpinoffOfRealEstateAssetsThroughREITOtherCurrentAssetsContributed" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AffiliatesOfEntityChairmanMember" xlink:label="penn_AffiliatesOfEntityChairmanMember" xlink:title="AffiliatesOfEntityChairmanMember" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfEntityChairmanMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AffiliatesOfEntityChairmanMember" xml:lang="en-US" id="label_penn_AffiliatesOfEntityChairmanMember">Affiliates of Entity Chairman [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfEntityChairmanMember" xlink:to="label_penn_AffiliatesOfEntityChairmanMember" xlink:title="label: AffiliatesOfEntityChairmanMember to label_penn_AffiliatesOfEntityChairmanMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfEntityChairmanMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AffiliatesOfEntityChairmanMember" xml:lang="en-US" id="label_penn_AffiliatesOfEntityChairmanMember_1">Affiliates of the entity's Chairman</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfEntityChairmanMember" xlink:to="label_penn_AffiliatesOfEntityChairmanMember_1" xlink:title="label: AffiliatesOfEntityChairmanMember to label_penn_AffiliatesOfEntityChairmanMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AffiliatesOfEntityChairmanMember_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AffiliatesOfEntityChairmanMember" xml:lang="en-US" id="label_penn_AffiliatesOfEntityChairmanMember_2">Represents the affiliates of the entity's Chairman.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AffiliatesOfEntityChairmanMember" xlink:to="label_penn_AffiliatesOfEntityChairmanMember_2" xlink:title="label: AffiliatesOfEntityChairmanMember to label_penn_AffiliatesOfEntityChairmanMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xlink:label="penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xlink:title="SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation">Spinoff of Real Estate Assets Through REIT Normal Depreciation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xlink:to="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xlink:title="label: SpinoffOfRealEstateAssetsThroughREITNormalDepreciation to label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation_1">Normal depreciation contributed to GLPI in connection with the Spin-Off</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation" xml:lang="en-US" id="label_penn_SpinoffOfRealEstateAssetsThroughREITNormalDepreciation_2">Amount of normal depreciation contributed associated with the spin-off of real estate assets transaction.</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NumberOfNewFacilities" xlink:label="penn_NumberOfNewFacilities" xlink:title="NumberOfNewFacilities" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfNewFacilities" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NumberOfNewFacilities" xml:lang="en-US" id="label_penn_NumberOfNewFacilities">Represents the number of new facilities.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfNewFacilities" xlink:to="label_penn_NumberOfNewFacilities" xlink:title="label: NumberOfNewFacilities to label_penn_NumberOfNewFacilities" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfNewFacilities_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NumberOfNewFacilities" xml:lang="en-US" id="label_penn_NumberOfNewFacilities_1">Number of New Facilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfNewFacilities" xlink:to="label_penn_NumberOfNewFacilities_1" xlink:title="label: NumberOfNewFacilities to label_penn_NumberOfNewFacilities" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfNewFacilities_2" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_penn_NumberOfNewFacilities" xml:lang="en-US" id="label_penn_NumberOfNewFacilities_2">Number of new facilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfNewFacilities" xlink:to="label_penn_NumberOfNewFacilities_2" xlink:title="label: NumberOfNewFacilities to label_penn_NumberOfNewFacilities" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NumberOfNewFacilities_3" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NumberOfNewFacilities" xml:lang="en-US" id="label_penn_NumberOfNewFacilities_3">Number of new facilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NumberOfNewFacilities" xlink:to="label_penn_NumberOfNewFacilities_3" xlink:title="label: NumberOfNewFacilities to label_penn_NumberOfNewFacilities" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:title="AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xml:lang="en-US" id="label_us-gaap_AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_1">Adjustments to reconcile net (loss) income to net cash provided by operating activities:</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_IncomeTaxesTable" xlink:label="penn_IncomeTaxesTable" xlink:title="IncomeTaxesTable" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxesTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_IncomeTaxesTable" xml:lang="en-US" id="label_penn_IncomeTaxesTable">Income Taxes [Table]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncomeTaxesTable" xlink:to="label_penn_IncomeTaxesTable" xlink:title="label: IncomeTaxesTable to label_penn_IncomeTaxesTable" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_IncomeTaxesTable_1" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_IncomeTaxesTable" xml:lang="en-US" id="label_penn_IncomeTaxesTable_1">Disclosure pertaining to income taxes.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_IncomeTaxesTable" xlink:to="label_penn_IncomeTaxesTable_1" xlink:title="label: IncomeTaxesTable to label_penn_IncomeTaxesTable" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_PeriodOfCumulativePreTaxLossPosition" xlink:label="penn_PeriodOfCumulativePreTaxLossPosition" xlink:title="PeriodOfCumulativePreTaxLossPosition" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodOfCumulativePreTaxLossPosition" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_PeriodOfCumulativePreTaxLossPosition" xml:lang="en-US" id="label_penn_PeriodOfCumulativePreTaxLossPosition">Period of Cumulative Pre Tax Loss Position</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodOfCumulativePreTaxLossPosition" xlink:to="label_penn_PeriodOfCumulativePreTaxLossPosition" xlink:title="label: PeriodOfCumulativePreTaxLossPosition to label_penn_PeriodOfCumulativePreTaxLossPosition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodOfCumulativePreTaxLossPosition_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_PeriodOfCumulativePreTaxLossPosition" xml:lang="en-US" id="label_penn_PeriodOfCumulativePreTaxLossPosition_1">Period of cumulative pre-tax loss position</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodOfCumulativePreTaxLossPosition" xlink:to="label_penn_PeriodOfCumulativePreTaxLossPosition_1" xlink:title="label: PeriodOfCumulativePreTaxLossPosition to label_penn_PeriodOfCumulativePreTaxLossPosition" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_PeriodOfCumulativePreTaxLossPosition_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_PeriodOfCumulativePreTaxLossPosition" xml:lang="en-US" id="label_penn_PeriodOfCumulativePreTaxLossPosition_2">Represents the period of cumulative pre-tax loss position.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_PeriodOfCumulativePreTaxLossPosition" xlink:to="label_penn_PeriodOfCumulativePreTaxLossPosition_2" xlink:title="label: PeriodOfCumulativePreTaxLossPosition to label_penn_PeriodOfCumulativePreTaxLossPosition" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:label="penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:title="NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" />
    <link:label xlink:type="resource" xlink:label="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xml:lang="en-US" id="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks">Net of Tax Impairment Charges on Relocation of Race Tracks</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:to="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:title="label: NetOfTaxImpairmentChargesOnRelocationOfRaceTracks to label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xml:lang="en-US" id="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks_1">Net of taxes impairment charges on relocation of racetracks</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:to="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks_1" xlink:title="label: NetOfTaxImpairmentChargesOnRelocationOfRaceTracks to label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xml:lang="en-US" id="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks_2">Represents the net of tax amount of impairment loss recognized in the period resulting relocation of racetracks.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" xlink:to="label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks_2" xlink:title="label: NetOfTaxImpairmentChargesOnRelocationOfRaceTracks to label_penn_NetOfTaxImpairmentChargesOnRelocationOfRaceTracks" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AssetImpairmentChargesNetOfTax" xlink:label="penn_AssetImpairmentChargesNetOfTax" xlink:title="AssetImpairmentChargesNetOfTax" />
    <link:label xlink:type="resource" xlink:label="label_penn_AssetImpairmentChargesNetOfTax" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_AssetImpairmentChargesNetOfTax" xml:lang="en-US" id="label_penn_AssetImpairmentChargesNetOfTax">Asset Impairment Charges Net of Tax</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AssetImpairmentChargesNetOfTax" xlink:to="label_penn_AssetImpairmentChargesNetOfTax" xlink:title="label: AssetImpairmentChargesNetOfTax to label_penn_AssetImpairmentChargesNetOfTax" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AssetImpairmentChargesNetOfTax_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_AssetImpairmentChargesNetOfTax" xml:lang="en-US" id="label_penn_AssetImpairmentChargesNetOfTax_1">Impairment charge, net of taxes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AssetImpairmentChargesNetOfTax" xlink:to="label_penn_AssetImpairmentChargesNetOfTax_1" xlink:title="label: AssetImpairmentChargesNetOfTax to label_penn_AssetImpairmentChargesNetOfTax" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_AssetImpairmentChargesNetOfTax_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_AssetImpairmentChargesNetOfTax" xml:lang="en-US" id="label_penn_AssetImpairmentChargesNetOfTax_2">Represents the after tax amount of write-down of assets recognized in the income statement. Includes, but is not limited to, losses from tangible assets, intangible assets and goodwill.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AssetImpairmentChargesNetOfTax" xlink:to="label_penn_AssetImpairmentChargesNetOfTax_2" xlink:title="label: AssetImpairmentChargesNetOfTax to label_penn_AssetImpairmentChargesNetOfTax" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xlink:label="penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xlink:title="ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock">Schedule of Changes in Each Class of Outstanding Preferred Stock [Table Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xlink:to="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xlink:title="label: ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock to label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock_1">Schedule of changes in each class of the Company's Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xlink:to="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock_1" xlink:title="label: ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock to label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xml:lang="en-US" id="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock_2">Tabular disclosure of changes in each class of the entity's outstanding preferred stock.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" xlink:to="label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock_2" xlink:title="label: ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock to label_penn_ScheduleOfChangesInEachClassOfOutstandingPreferredStockTableTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xlink:label="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod">Share Based Compensation Arrangement by Share Based Payment Award Equity Instruments Other than Options Exchanged in Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod_1" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod_1">Exchanged (in shares)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod_1" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod_2">The number of equity-based payment instruments, excluding stock (or unit) options, that exchanged during the reporting period.</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod_2" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsExchangedInPeriod" use="optional" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xlink:label="penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xlink:title="TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" />
    <link:label xlink:type="resource" xlink:label="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xml:lang="en-US" id="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction">Impact of non pro-rate distribution to Company's former CEO and related family trust (See Note 2)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xlink:to="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xlink:title="label: TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction to label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xml:lang="en-US" id="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction_1">Treasury Stock Acquired Adjustment for Impact of Spin Off Transaction</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xlink:to="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction_1" xlink:title="label: TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction to label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction" xml:lang="en-US" id="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransaction_2">Represents the adjustment for the impact of the spin-off transaction value of common stock repurchased by the entity.</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransactionShares_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransactionShares" xml:lang="en-US" id="label_penn_TreasuryStockAcquiredAdjustmentForImpactOfSpinOffTransactionShares_2">Represents the adjustment for the impact of the spin-off transaction shares of common stock repurchased by the entity.</link:label>
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    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" xlink:label="penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" xlink:title="AgreementsWithSportsArenaEmployeesRatificationPeriod" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" xlink:to="label_penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" xlink:title="label: AgreementsWithSportsArenaEmployeesRatificationPeriod to label_penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" xlink:to="label_penn_AgreementsWithSportsArenaEmployeesRatificationPeriod_1" xlink:title="label: AgreementsWithSportsArenaEmployeesRatificationPeriod to label_penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" xlink:to="label_penn_AgreementsWithSportsArenaEmployeesRatificationPeriod_2" xlink:title="label: AgreementsWithSportsArenaEmployeesRatificationPeriod to label_penn_AgreementsWithSportsArenaEmployeesRatificationPeriod" />
    <link:loc xlink:type="locator" xlink:href="penn-20131231.xsd#penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" xlink:label="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice">Share Based Compensation Arrangement by Share Based Payment Award Options, Exchanged in Period, Weighted Average Exercise Price</link:label>
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    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice_1">Exchanged (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" xlink:to="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice_1" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice to label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" />
    <link:label xlink:type="resource" xlink:label="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice_2" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:title="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice" xml:lang="en-US" id="label_penn_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExchangedInPeriodWeightedAverageExercisePrice_2">Represents the weighted average price of options that were exchanged.</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xlink:label="us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xlink:title="AllocatedShareBasedCompensationExpenseNetOfTax" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xml:lang="en-US" id="label_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax_1">Allocated Share-based Compensation Expense, Net of Tax</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" xlink:to="label_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax_1" xlink:title="label: AllocatedShareBasedCompensationExpenseNetOfTax to label_us-gaap_AllocatedShareBasedCompensationExpenseNetOfTax" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllocatedShareBasedCompensationExpense" xlink:label="us-gaap_AllocatedShareBasedCompensationExpense" xlink:title="AllocatedShareBasedCompensationExpense" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllocatedShareBasedCompensationExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AllocatedShareBasedCompensationExpense" xml:lang="en-US" id="label_us-gaap_AllocatedShareBasedCompensationExpense">Share based compensation expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="label_us-gaap_AllocatedShareBasedCompensationExpense" xlink:title="label: AllocatedShareBasedCompensationExpense to label_us-gaap_AllocatedShareBasedCompensationExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllocatedShareBasedCompensationExpense_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllocatedShareBasedCompensationExpense" xml:lang="en-US" id="label_us-gaap_AllocatedShareBasedCompensationExpense_1">Allocated Share-based Compensation Expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="label_us-gaap_AllocatedShareBasedCompensationExpense_1" xlink:title="label: AllocatedShareBasedCompensationExpense to label_us-gaap_AllocatedShareBasedCompensationExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllocatedShareBasedCompensationExpense_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_AllocatedShareBasedCompensationExpense" xml:lang="en-US" id="label_us-gaap_AllocatedShareBasedCompensationExpense_2">Compensation costs related to stock-based compensation, pre-tax</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllocatedShareBasedCompensationExpense" xlink:to="label_us-gaap_AllocatedShareBasedCompensationExpense_2" xlink:title="label: AllocatedShareBasedCompensationExpense to label_us-gaap_AllocatedShareBasedCompensationExpense" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:label="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:title="AllowanceForDoubtfulAccountsReceivableCurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xml:lang="en-US" id="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent">Receivables, allowance for doubtful accounts (in dollars)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:title="label: AllowanceForDoubtfulAccountsReceivableCurrent to label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xml:lang="en-US" id="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_1">Allowance for Doubtful Accounts Receivable, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" xlink:to="label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent_1" xlink:title="label: AllowanceForDoubtfulAccountsReceivableCurrent to label_us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfFinancingCosts" xlink:label="us-gaap_AmortizationOfFinancingCosts" xlink:title="AmortizationOfFinancingCosts" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfFinancingCosts" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AmortizationOfFinancingCosts" xml:lang="en-US" id="label_us-gaap_AmortizationOfFinancingCosts">Amortization of items charged to interest expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCosts" xlink:to="label_us-gaap_AmortizationOfFinancingCosts" xlink:title="label: AmortizationOfFinancingCosts to label_us-gaap_AmortizationOfFinancingCosts" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfFinancingCosts_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AmortizationOfFinancingCosts" xml:lang="en-US" id="label_us-gaap_AmortizationOfFinancingCosts_1">Amortization of Financing Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfFinancingCosts" xlink:to="label_us-gaap_AmortizationOfFinancingCosts_1" xlink:title="label: AmortizationOfFinancingCosts to label_us-gaap_AmortizationOfFinancingCosts" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfIntangibleAssets" xlink:label="us-gaap_AmortizationOfIntangibleAssets" xlink:title="AmortizationOfIntangibleAssets" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfIntangibleAssets" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AmortizationOfIntangibleAssets" xml:lang="en-US" id="label_us-gaap_AmortizationOfIntangibleAssets">Intangible asset amortization expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="label_us-gaap_AmortizationOfIntangibleAssets" xlink:title="label: AmortizationOfIntangibleAssets to label_us-gaap_AmortizationOfIntangibleAssets" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfIntangibleAssets_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_AmortizationOfIntangibleAssets" xml:lang="en-US" id="label_us-gaap_AmortizationOfIntangibleAssets_1">Amortization of Intangible Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfIntangibleAssets" xlink:to="label_us-gaap_AmortizationOfIntangibleAssets_1" xlink:title="label: AmortizationOfIntangibleAssets to label_us-gaap_AmortizationOfIntangibleAssets" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" xlink:title="AmortizationOfDebtDiscountPremium" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_AmortizationOfDebtDiscountPremium" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_AmortizationOfDebtDiscountPremium" xml:lang="en-US" id="label_us-gaap_AmortizationOfDebtDiscountPremium">Amortization of items charged to interest income</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CasinoRevenue" xlink:to="label_us-gaap_CasinoRevenue" xlink:title="label: CasinoRevenue to label_us-gaap_CasinoRevenue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CasinoRevenue_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CasinoRevenue" xml:lang="en-US" id="label_us-gaap_CasinoRevenue_1">Casino Revenue</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_CasinoExpenses_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CasinoExpenses" xml:lang="en-US" id="label_us-gaap_CasinoExpenses_1">Casino Expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CasinoExpenses" xlink:to="label_us-gaap_CasinoExpenses_1" xlink:title="label: CasinoExpenses to label_us-gaap_CasinoExpenses" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ClassOfStockDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ClassOfStockDomain" xml:lang="en-US" id="label_us-gaap_ClassOfStockDomain">Class of Stock [Domain]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xml:lang="en-US" id="label_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">Commitments and Contingencies</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">Commitments and Contingencies</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_CommonStockMember" xml:lang="en-US" id="label_us-gaap_CommonStockMember">Common Stock</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_CommonStockMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CommonStockMember" xml:lang="en-US" id="label_us-gaap_CommonStockMember_1">Common Stock [Member]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ConcentrationRiskByTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ConcentrationRiskByTypeAxis" xml:lang="en-US" id="label_us-gaap_ConcentrationRiskByTypeAxis">Concentration Risk Type [Axis]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_CurrentIncomeTaxExpenseBenefit_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_CurrentIncomeTaxExpenseBenefit" xml:lang="en-US" id="label_us-gaap_CurrentIncomeTaxExpenseBenefit_1">Current Income Tax Expense (Benefit)</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_CustomerConcentrationRiskMember" xlink:label="us-gaap_CustomerConcentrationRiskMember" xlink:title="CustomerConcentrationRiskMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_CustomerConcentrationRiskMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_CustomerConcentrationRiskMember" xml:lang="en-US" id="label_us-gaap_CustomerConcentrationRiskMember">Approved casino customers</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodTwoMember" xlink:to="label_us-gaap_DebtInstrumentRedemptionPeriodTwoMember_1" xlink:title="label: DebtInstrumentRedemptionPeriodTwoMember to label_us-gaap_DebtInstrumentRedemptionPeriodTwoMember" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember" xml:lang="en-US" id="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember">Redemption through August 15, 2014</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:to="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:title="label: DebtInstrumentRedemptionPeriodOneMember to label_us-gaap_DebtInstrumentRedemptionPeriodOneMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember" xml:lang="en-US" id="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember_1">Debt Instrument, Redemption, Period One [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPeriodOneMember" xlink:to="label_us-gaap_DebtInstrumentRedemptionPeriodOneMember_1" xlink:title="label: DebtInstrumentRedemptionPeriodOneMember to label_us-gaap_DebtInstrumentRedemptionPeriodOneMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtAndCapitalLeaseObligations" xlink:label="us-gaap_DebtAndCapitalLeaseObligations" xlink:title="DebtAndCapitalLeaseObligations" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtAndCapitalLeaseObligations" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_DebtAndCapitalLeaseObligations" xml:lang="en-US" id="label_us-gaap_DebtAndCapitalLeaseObligations">Total minimum payments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtAndCapitalLeaseObligations" xlink:to="label_us-gaap_DebtAndCapitalLeaseObligations" xlink:title="label: DebtAndCapitalLeaseObligations to label_us-gaap_DebtAndCapitalLeaseObligations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtAndCapitalLeaseObligations_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtAndCapitalLeaseObligations" xml:lang="en-US" id="label_us-gaap_DebtAndCapitalLeaseObligations_1">Debt and Capital Lease Obligations</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtAndCapitalLeaseObligations" xlink:to="label_us-gaap_DebtAndCapitalLeaseObligations_1" xlink:title="label: DebtAndCapitalLeaseObligations to label_us-gaap_DebtAndCapitalLeaseObligations" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtAndCapitalLeaseObligations_2" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtAndCapitalLeaseObligations" xml:lang="en-US" id="label_us-gaap_DebtAndCapitalLeaseObligations_2">Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtAndCapitalLeaseObligations" xlink:to="label_us-gaap_DebtAndCapitalLeaseObligations_2" xlink:title="label: DebtAndCapitalLeaseObligations to label_us-gaap_DebtAndCapitalLeaseObligations" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentFairValue" xlink:label="us-gaap_DebtInstrumentFairValue" xlink:title="DebtInstrumentFairValue" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFairValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentFairValue" xml:lang="en-US" id="label_us-gaap_DebtInstrumentFairValue">Debt Instrument, Fair Value Disclosure</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFairValue" xlink:to="label_us-gaap_DebtInstrumentFairValue" xlink:title="label: DebtInstrumentFairValue to label_us-gaap_DebtInstrumentFairValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentFairValue_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentFairValue" xml:lang="en-US" id="label_us-gaap_DebtInstrumentFairValue_1">Long-term debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFairValue" xlink:to="label_us-gaap_DebtInstrumentFairValue_1" xlink:title="label: DebtInstrumentFairValue to label_us-gaap_DebtInstrumentFairValue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:label="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:title="DebtInstrumentBasisSpreadOnVariableRate1" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xml:lang="en-US" id="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1">Basis points added to reference rate (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:to="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:title="label: DebtInstrumentBasisSpreadOnVariableRate1 to label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xml:lang="en-US" id="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_1">Interest rate added to the base rate (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:to="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_1" xlink:title="label: DebtInstrumentBasisSpreadOnVariableRate1 to label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xml:lang="en-US" id="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_2">Debt Instrument, Basis Spread on Variable Rate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" xlink:to="label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1_2" xlink:title="label: DebtInstrumentBasisSpreadOnVariableRate1 to label_us-gaap_DebtInstrumentBasisSpreadOnVariableRate1" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" xlink:title="DebtDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtDisclosureAbstract" xml:lang="en-US" id="label_us-gaap_DebtDisclosureAbstract">Long-term Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="label_us-gaap_DebtDisclosureAbstract" xlink:title="label: DebtDisclosureAbstract to label_us-gaap_DebtDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="us-gaap_DebtInstrumentCarryingAmount" xlink:title="DebtInstrumentCarryingAmount" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentCarryingAmount" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentCarryingAmount" xml:lang="en-US" id="label_us-gaap_DebtInstrumentCarryingAmount">Term loan amount outstanding</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="label_us-gaap_DebtInstrumentCarryingAmount" xlink:title="label: DebtInstrumentCarryingAmount to label_us-gaap_DebtInstrumentCarryingAmount" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentCarryingAmount_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentCarryingAmount" xml:lang="en-US" id="label_us-gaap_DebtInstrumentCarryingAmount_1">Long-term Debt, Gross</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="label_us-gaap_DebtInstrumentCarryingAmount_1" xlink:title="label: DebtInstrumentCarryingAmount to label_us-gaap_DebtInstrumentCarryingAmount" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentTerm" xlink:label="us-gaap_DebtInstrumentTerm" xlink:title="DebtInstrumentTerm" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentTerm" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentTerm" xml:lang="en-US" id="label_us-gaap_DebtInstrumentTerm">Term of debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="label_us-gaap_DebtInstrumentTerm" xlink:title="label: DebtInstrumentTerm to label_us-gaap_DebtInstrumentTerm" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentTerm_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentTerm" xml:lang="en-US" id="label_us-gaap_DebtInstrumentTerm_1">Debt Instrument, Term</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="label_us-gaap_DebtInstrumentTerm_1" xlink:title="label: DebtInstrumentTerm to label_us-gaap_DebtInstrumentTerm" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentAxis" xlink:label="us-gaap_DebtInstrumentAxis" xlink:title="DebtInstrumentAxis" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentAxis" xml:lang="en-US" id="label_us-gaap_DebtInstrumentAxis">Debt Instrument [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="label_us-gaap_DebtInstrumentAxis" xlink:title="label: DebtInstrumentAxis to label_us-gaap_DebtInstrumentAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentRedemptionPricePercentage" xlink:label="us-gaap_DebtInstrumentRedemptionPricePercentage" xlink:title="DebtInstrumentRedemptionPricePercentage" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentRedemptionPricePercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentRedemptionPricePercentage" xml:lang="en-US" id="label_us-gaap_DebtInstrumentRedemptionPricePercentage">Percentage of principal amount at which the entity may redeem all or part of the notes (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPricePercentage" xlink:to="label_us-gaap_DebtInstrumentRedemptionPricePercentage" xlink:title="label: DebtInstrumentRedemptionPricePercentage to label_us-gaap_DebtInstrumentRedemptionPricePercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentRedemptionPricePercentage_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentRedemptionPricePercentage" xml:lang="en-US" id="label_us-gaap_DebtInstrumentRedemptionPricePercentage_1">Debt Instrument, Redemption Price, Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPricePercentage" xlink:to="label_us-gaap_DebtInstrumentRedemptionPricePercentage_1" xlink:title="label: DebtInstrumentRedemptionPricePercentage to label_us-gaap_DebtInstrumentRedemptionPricePercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentRedemptionPricePercentage_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_DebtInstrumentRedemptionPricePercentage" xml:lang="en-US" id="label_us-gaap_DebtInstrumentRedemptionPricePercentage_2">Percentage of principal amount at which the entity may redeem notes</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRedemptionPricePercentage" xlink:to="label_us-gaap_DebtInstrumentRedemptionPricePercentage_2" xlink:title="label: DebtInstrumentRedemptionPricePercentage to label_us-gaap_DebtInstrumentRedemptionPricePercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="us-gaap_DebtInstrumentNameDomain" xlink:title="DebtInstrumentNameDomain" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentNameDomain" xml:lang="en-US" id="label_us-gaap_DebtInstrumentNameDomain">Debt Instrument, Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentNameDomain" xlink:to="label_us-gaap_DebtInstrumentNameDomain" xlink:title="label: DebtInstrumentNameDomain to label_us-gaap_DebtInstrumentNameDomain" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtPolicyTextBlock" xlink:label="us-gaap_DebtPolicyTextBlock" xlink:title="DebtPolicyTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtPolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_DebtPolicyTextBlock">Debt Issuance Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtPolicyTextBlock" xlink:to="label_us-gaap_DebtPolicyTextBlock" xlink:title="label: DebtPolicyTextBlock to label_us-gaap_DebtPolicyTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtPolicyTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtPolicyTextBlock" xml:lang="en-US" id="label_us-gaap_DebtPolicyTextBlock_1">Debt, Policy [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtPolicyTextBlock" xlink:to="label_us-gaap_DebtPolicyTextBlock_1" xlink:title="label: DebtPolicyTextBlock to label_us-gaap_DebtPolicyTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:title="DebtInstrumentInterestRateStatedPercentage" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xml:lang="en-US" id="label_us-gaap_DebtInstrumentInterestRateStatedPercentage">Debt instrument interest rate stated percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:title="label: DebtInstrumentInterestRateStatedPercentage to label_us-gaap_DebtInstrumentInterestRateStatedPercentage" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentInterestRateStatedPercentage_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentInterestRateStatedPercentage" xml:lang="en-US" id="label_us-gaap_DebtInstrumentInterestRateStatedPercentage_1">Debt Instrument, Interest Rate, Stated Percentage</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="label_us-gaap_DebtInstrumentInterestRateStatedPercentage_1" xlink:title="label: DebtInstrumentInterestRateStatedPercentage to label_us-gaap_DebtInstrumentInterestRateStatedPercentage" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" xlink:title="DebtInstrumentUnamortizedDiscountPremiumNet" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" xml:lang="en-US" id="label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet">Less discount on senior secured credit facility term loan B</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" xlink:to="label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" xlink:title="label: DebtInstrumentUnamortizedDiscountPremiumNet to label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet" xml:lang="en-US" id="label_us-gaap_DebtInstrumentUnamortizedDiscountPremiumNet_1">Debt Instrument, Unamortized Discount (Premium), Net</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_DomesticCountryMember" xlink:label="us-gaap_DomesticCountryMember" xlink:title="DomesticCountryMember" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" xlink:title="EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" xlink:label="us-gaap_EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" xlink:title="EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:label="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:title="EmployeeRelatedLiabilitiesCurrent" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeRelatedLiabilitiesCurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EmployeeRelatedLiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_EmployeeRelatedLiabilitiesCurrent_1">Employee-related Liabilities, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EmployeeRelatedLiabilitiesCurrent" xlink:to="label_us-gaap_EmployeeRelatedLiabilitiesCurrent_1" xlink:title="label: EmployeeRelatedLiabilitiesCurrent to label_us-gaap_EmployeeRelatedLiabilitiesCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeStockOptionMember" xlink:label="us-gaap_EmployeeStockOptionMember" xlink:title="EmployeeStockOptionMember" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_EmployeeStockOptionMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_EmployeeStockOptionMember" xml:lang="en-US" id="label_us-gaap_EmployeeStockOptionMember_1">Employee Stock Option [Member]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_EmployeeServiceShareBasedCompensationCashFlowEffectCashUsedToSettleAwards" xlink:label="us-gaap_EmployeeServiceShareBasedCompensationCashFlowEffectCashUsedToSettleAwards" xlink:title="EmployeeServiceShareBasedCompensationCashFlowEffectCashUsedToSettleAwards" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract" xlink:to="label_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract_1" xlink:title="label: FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract to label_us-gaap_FinancialInstrumentsFinancialAssetsBalanceSheetGroupingsAbstract" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_FiniteLivedIntangibleAssetsGross_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_FiniteLivedIntangibleAssetsGross" xml:lang="en-US" id="label_us-gaap_FiniteLivedIntangibleAssetsGross_1">Finite-Lived Intangible Assets, Gross</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:label="us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" xlink:title="FiniteLivedIntangibleAssetsAmortizationExpenseYearFive" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:label="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:title="GoodwillImpairedAccumulatedImpairmentLoss" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:role="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" xlink:title="label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xml:lang="en-US" id="label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss">Balance at the end of the period, Accumulated goodwill impairment losses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:to="label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xlink:title="label: GoodwillImpairedAccumulatedImpairmentLoss to label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss" xml:lang="en-US" id="label_us-gaap_GoodwillImpairedAccumulatedImpairmentLoss_2">Goodwill, Impaired, Accumulated Impairment Loss</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillRollForward" xlink:to="label_us-gaap_GoodwillRollForward" xlink:title="label: GoodwillRollForward to label_us-gaap_GoodwillRollForward" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillRollForward_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillRollForward" xml:lang="en-US" id="label_us-gaap_GoodwillRollForward_1">Goodwill [Roll Forward]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillGross" xlink:label="us-gaap_GoodwillGross" xlink:title="GoodwillGross" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillGross" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:title="label_us-gaap_GoodwillGross" xml:lang="en-US" id="label_us-gaap_GoodwillGross">Balance at the beginning of the period, Goodwill gross</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillGross" xlink:to="label_us-gaap_GoodwillGross" xlink:title="label: GoodwillGross to label_us-gaap_GoodwillGross" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillGross_1" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:title="label_us-gaap_GoodwillGross" xml:lang="en-US" id="label_us-gaap_GoodwillGross_1">Balance at the end of the period, Goodwill gross</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillGross" xlink:to="label_us-gaap_GoodwillGross_1" xlink:title="label: GoodwillGross to label_us-gaap_GoodwillGross" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillGross_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillGross" xml:lang="en-US" id="label_us-gaap_GoodwillGross_2">Goodwill, Gross</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillGross" xlink:to="label_us-gaap_GoodwillGross_2" xlink:title="label: GoodwillGross to label_us-gaap_GoodwillGross" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:label="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:title="GoodwillAndIntangibleAssetsDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xml:lang="en-US" id="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract">Goodwill and Other Intangible Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:to="label_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" xlink:title="label: GoodwillAndIntangibleAssetsDisclosureAbstract to label_us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillAcquiredDuringPeriod" xlink:label="us-gaap_GoodwillAcquiredDuringPeriod" xlink:title="GoodwillAcquiredDuringPeriod" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillAcquiredDuringPeriod_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillAcquiredDuringPeriod" xml:lang="en-US" id="label_us-gaap_GoodwillAcquiredDuringPeriod_1">Goodwill, Acquired During Period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillAcquiredDuringPeriod" xlink:to="label_us-gaap_GoodwillAcquiredDuringPeriod_1" xlink:title="label: GoodwillAcquiredDuringPeriod to label_us-gaap_GoodwillAcquiredDuringPeriod" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillFairValueDisclosure" xlink:label="us-gaap_GoodwillFairValueDisclosure" xlink:title="GoodwillFairValueDisclosure" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillFairValueDisclosure" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_GoodwillFairValueDisclosure" xml:lang="en-US" id="label_us-gaap_GoodwillFairValueDisclosure">Goodwill</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillFairValueDisclosure" xlink:to="label_us-gaap_GoodwillFairValueDisclosure" xlink:title="label: GoodwillFairValueDisclosure to label_us-gaap_GoodwillFairValueDisclosure" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillFairValueDisclosure_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillFairValueDisclosure" xml:lang="en-US" id="label_us-gaap_GoodwillFairValueDisclosure_1">Goodwill, Fair Value Disclosure</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillFairValueDisclosure" xlink:to="label_us-gaap_GoodwillFairValueDisclosure_1" xlink:title="label: GoodwillFairValueDisclosure to label_us-gaap_GoodwillFairValueDisclosure" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GoodwillPeriodIncreaseDecrease" xlink:label="us-gaap_GoodwillPeriodIncreaseDecrease" xlink:title="GoodwillPeriodIncreaseDecrease" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillPeriodIncreaseDecrease" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_GoodwillPeriodIncreaseDecrease" xml:lang="en-US" id="label_us-gaap_GoodwillPeriodIncreaseDecrease">Decrease in goodwill during the period</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillPeriodIncreaseDecrease" xlink:to="label_us-gaap_GoodwillPeriodIncreaseDecrease" xlink:title="label: GoodwillPeriodIncreaseDecrease to label_us-gaap_GoodwillPeriodIncreaseDecrease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillPeriodIncreaseDecrease_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_GoodwillPeriodIncreaseDecrease" xml:lang="en-US" id="label_us-gaap_GoodwillPeriodIncreaseDecrease_1">Increase in goodwill due to the acquisition of Harrah's St. Louis facility</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillPeriodIncreaseDecrease" xlink:to="label_us-gaap_GoodwillPeriodIncreaseDecrease_1" xlink:title="label: GoodwillPeriodIncreaseDecrease to label_us-gaap_GoodwillPeriodIncreaseDecrease" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GoodwillPeriodIncreaseDecrease_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GoodwillPeriodIncreaseDecrease" xml:lang="en-US" id="label_us-gaap_GoodwillPeriodIncreaseDecrease_2">Goodwill, Period Increase (Decrease)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GoodwillPeriodIncreaseDecrease" xlink:to="label_us-gaap_GoodwillPeriodIncreaseDecrease_2" xlink:title="label: GoodwillPeriodIncreaseDecrease to label_us-gaap_GoodwillPeriodIncreaseDecrease" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_GuarantorSubsidiariesMember" xlink:label="us-gaap_GuarantorSubsidiariesMember" xlink:title="GuarantorSubsidiariesMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GuarantorSubsidiariesMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_GuarantorSubsidiariesMember" xml:lang="en-US" id="label_us-gaap_GuarantorSubsidiariesMember">Subsidiary Guarantors</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GuarantorSubsidiariesMember" xlink:to="label_us-gaap_GuarantorSubsidiariesMember" xlink:title="label: GuarantorSubsidiariesMember to label_us-gaap_GuarantorSubsidiariesMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_GuarantorSubsidiariesMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_GuarantorSubsidiariesMember" xml:lang="en-US" id="label_us-gaap_GuarantorSubsidiariesMember_1">Guarantor Subsidiaries [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GuarantorSubsidiariesMember" xlink:to="label_us-gaap_GuarantorSubsidiariesMember_1" xlink:title="label: GuarantorSubsidiariesMember to label_us-gaap_GuarantorSubsidiariesMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_HedgingDesignationAxis" xlink:label="us-gaap_HedgingDesignationAxis" xlink:title="HedgingDesignationAxis" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_HedgingRelationshipDomain" xlink:label="us-gaap_HedgingRelationshipDomain" xlink:title="HedgingRelationshipDomain" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_HedgingRelationshipDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_HedgingRelationshipDomain" xml:lang="en-US" id="label_us-gaap_HedgingRelationshipDomain">Hedging Relationship [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_HedgingRelationshipDomain" xlink:to="label_us-gaap_HedgingRelationshipDomain" xlink:title="label: HedgingRelationshipDomain to label_us-gaap_HedgingRelationshipDomain" use="optional" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_InterestPayableCurrent" xlink:label="us-gaap_InterestPayableCurrent" xlink:title="InterestPayableCurrent" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_LongtermDebtTypeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LongtermDebtTypeAxis" xml:lang="en-US" id="label_us-gaap_LongtermDebtTypeAxis">Long-term Debt, Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeAxis" xlink:to="label_us-gaap_LongtermDebtTypeAxis" xlink:title="label: LongtermDebtTypeAxis to label_us-gaap_LongtermDebtTypeAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LongtermDebtTypeDomain" xlink:label="us-gaap_LongtermDebtTypeDomain" xlink:title="LongtermDebtTypeDomain" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LongtermDebtTypeDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LongtermDebtTypeDomain" xml:lang="en-US" id="label_us-gaap_LongtermDebtTypeDomain">Long-term Debt, Type [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongtermDebtTypeDomain" xlink:to="label_us-gaap_LongtermDebtTypeDomain" xlink:title="label: LongtermDebtTypeDomain to label_us-gaap_LongtermDebtTypeDomain" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LandImprovementsMember" xlink:label="us-gaap_LandImprovementsMember" xlink:title="LandImprovementsMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LandImprovementsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LandImprovementsMember" xml:lang="en-US" id="label_us-gaap_LandImprovementsMember">Land improvements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandImprovementsMember" xlink:to="label_us-gaap_LandImprovementsMember" xlink:title="label: LandImprovementsMember to label_us-gaap_LandImprovementsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LandImprovementsMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LandImprovementsMember" xml:lang="en-US" id="label_us-gaap_LandImprovementsMember_1">Land Improvements [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandImprovementsMember" xlink:to="label_us-gaap_LandImprovementsMember_1" xlink:title="label: LandImprovementsMember to label_us-gaap_LandImprovementsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LandAndLandImprovementsMember" xlink:label="us-gaap_LandAndLandImprovementsMember" xlink:title="LandAndLandImprovementsMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LandAndLandImprovementsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LandAndLandImprovementsMember" xml:lang="en-US" id="label_us-gaap_LandAndLandImprovementsMember">Land and improvements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandAndLandImprovementsMember" xlink:to="label_us-gaap_LandAndLandImprovementsMember" xlink:title="label: LandAndLandImprovementsMember to label_us-gaap_LandAndLandImprovementsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LandAndLandImprovementsMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LandAndLandImprovementsMember" xml:lang="en-US" id="label_us-gaap_LandAndLandImprovementsMember_1">Land and Land Improvements [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LandAndLandImprovementsMember" xlink:to="label_us-gaap_LandAndLandImprovementsMember_1" xlink:title="label: LandAndLandImprovementsMember to label_us-gaap_LandAndLandImprovementsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeaseAndRentalExpense" xlink:label="us-gaap_LeaseAndRentalExpense" xlink:title="LeaseAndRentalExpense" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeaseAndRentalExpense" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LeaseAndRentalExpense" xml:lang="en-US" id="label_us-gaap_LeaseAndRentalExpense">Total rental expense under agreements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="label_us-gaap_LeaseAndRentalExpense" xlink:title="label: LeaseAndRentalExpense to label_us-gaap_LeaseAndRentalExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeaseAndRentalExpense_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LeaseAndRentalExpense" xml:lang="en-US" id="label_us-gaap_LeaseAndRentalExpense_1">Operating Leases, Rent Expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="label_us-gaap_LeaseAndRentalExpense_1" xlink:title="label: LeaseAndRentalExpense to label_us-gaap_LeaseAndRentalExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeaseAndRentalExpense_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LeaseAndRentalExpense" xml:lang="en-US" id="label_us-gaap_LeaseAndRentalExpense_2">Rental expense related to Master Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="label_us-gaap_LeaseAndRentalExpense_2" xlink:title="label: LeaseAndRentalExpense to label_us-gaap_LeaseAndRentalExpense" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeaseAndRentalExpense_3" xlink:role="http://www.xbrl.org/2003/role/positiveLabel" xlink:title="label_us-gaap_LeaseAndRentalExpense" xml:lang="en-US" id="label_us-gaap_LeaseAndRentalExpense_3">Rental expense</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseAndRentalExpense" xlink:to="label_us-gaap_LeaseAndRentalExpense_3" xlink:title="label: LeaseAndRentalExpense to label_us-gaap_LeaseAndRentalExpense" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeasePolicyTextBlock" xlink:label="us-gaap_LeasePolicyTextBlock" xlink:title="LeasePolicyTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeasePolicyTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LeasePolicyTextBlock" xml:lang="en-US" id="label_us-gaap_LeasePolicyTextBlock">Rental Expense related to the Master Lease</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasePolicyTextBlock" xlink:to="label_us-gaap_LeasePolicyTextBlock" xlink:title="label: LeasePolicyTextBlock to label_us-gaap_LeasePolicyTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeasePolicyTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LeasePolicyTextBlock" xml:lang="en-US" id="label_us-gaap_LeasePolicyTextBlock_1">Lease, Policy [Policy Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeasePolicyTextBlock" xlink:to="label_us-gaap_LeasePolicyTextBlock_1" xlink:title="label: LeasePolicyTextBlock to label_us-gaap_LeasePolicyTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LeaseholdImprovementsMember" xlink:label="us-gaap_LeaseholdImprovementsMember" xlink:title="LeaseholdImprovementsMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeaseholdImprovementsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LeaseholdImprovementsMember" xml:lang="en-US" id="label_us-gaap_LeaseholdImprovementsMember">Leasehold improvements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseholdImprovementsMember" xlink:to="label_us-gaap_LeaseholdImprovementsMember" xlink:title="label: LeaseholdImprovementsMember to label_us-gaap_LeaseholdImprovementsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LeaseholdImprovementsMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LeaseholdImprovementsMember" xml:lang="en-US" id="label_us-gaap_LeaseholdImprovementsMember_1">Leasehold Improvements [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LeaseholdImprovementsMember" xlink:to="label_us-gaap_LeaseholdImprovementsMember_1" xlink:title="label: LeaseholdImprovementsMember to label_us-gaap_LeaseholdImprovementsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" xlink:title="LiabilitiesCurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_LiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrent">Total current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="label_us-gaap_LiabilitiesCurrent" xlink:title="label: LiabilitiesCurrent to label_us-gaap_LiabilitiesCurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesCurrent" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrent_1">Liabilities, Current</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="label_us-gaap_LiabilitiesCurrent_1" xlink:title="label: LiabilitiesCurrent to label_us-gaap_LiabilitiesCurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" xlink:title="LiabilitiesAndStockholdersEquity" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquity" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquity" xml:lang="en-US" id="label_us-gaap_LiabilitiesAndStockholdersEquity">Total liabilities and shareholders' equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="label_us-gaap_LiabilitiesAndStockholdersEquity" xlink:title="label: LiabilitiesAndStockholdersEquity to label_us-gaap_LiabilitiesAndStockholdersEquity" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAndStockholdersEquity_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesAndStockholdersEquity" xml:lang="en-US" id="label_us-gaap_LiabilitiesAndStockholdersEquity_1">Liabilities and Equity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="label_us-gaap_LiabilitiesAndStockholdersEquity_1" xlink:title="label: LiabilitiesAndStockholdersEquity to label_us-gaap_LiabilitiesAndStockholdersEquity" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract" xlink:title="LiabilitiesAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LiabilitiesAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesAbstract">Liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="label_us-gaap_LiabilitiesAbstract" xlink:title="label: LiabilitiesAbstract to label_us-gaap_LiabilitiesAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesAbstract_1">Liabilities [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="label_us-gaap_LiabilitiesAbstract_1" xlink:title="label: LiabilitiesAbstract to label_us-gaap_LiabilitiesAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="us-gaap_LiabilitiesNoncurrent" xlink:title="LiabilitiesNoncurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesNoncurrent" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_LiabilitiesNoncurrent" xml:lang="en-US" id="label_us-gaap_LiabilitiesNoncurrent">Total long-term liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="label_us-gaap_LiabilitiesNoncurrent" xlink:title="label: LiabilitiesNoncurrent to label_us-gaap_LiabilitiesNoncurrent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesNoncurrent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesNoncurrent" xml:lang="en-US" id="label_us-gaap_LiabilitiesNoncurrent_1">Liabilities, Noncurrent</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="label_us-gaap_LiabilitiesNoncurrent_1" xlink:title="label: LiabilitiesNoncurrent to label_us-gaap_LiabilitiesNoncurrent" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" xlink:title="LiabilitiesCurrentAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LiabilitiesCurrentAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrentAbstract">Current liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="label_us-gaap_LiabilitiesCurrentAbstract" xlink:title="label: LiabilitiesCurrentAbstract to label_us-gaap_LiabilitiesCurrentAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesCurrentAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesCurrentAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesCurrentAbstract_1">Liabilities, Current [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="label_us-gaap_LiabilitiesCurrentAbstract_1" xlink:title="label: LiabilitiesCurrentAbstract to label_us-gaap_LiabilitiesCurrentAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesNoncurrentAbstract" xlink:label="us-gaap_LiabilitiesNoncurrentAbstract" xlink:title="LiabilitiesNoncurrentAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesNoncurrentAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LiabilitiesNoncurrentAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesNoncurrentAbstract">Long-term liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrentAbstract" xlink:to="label_us-gaap_LiabilitiesNoncurrentAbstract" xlink:title="label: LiabilitiesNoncurrentAbstract to label_us-gaap_LiabilitiesNoncurrentAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesNoncurrentAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesNoncurrentAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesNoncurrentAbstract_1">Liabilities, Noncurrent [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrentAbstract" xlink:to="label_us-gaap_LiabilitiesNoncurrentAbstract_1" xlink:title="label: LiabilitiesNoncurrentAbstract to label_us-gaap_LiabilitiesNoncurrentAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilitiesFairValueDisclosureAbstract" xlink:label="us-gaap_LiabilitiesFairValueDisclosureAbstract" xlink:title="LiabilitiesFairValueDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesFairValueDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LiabilitiesFairValueDisclosureAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesFairValueDisclosureAbstract">Liabilities:</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesFairValueDisclosureAbstract" xlink:to="label_us-gaap_LiabilitiesFairValueDisclosureAbstract" xlink:title="label: LiabilitiesFairValueDisclosureAbstract to label_us-gaap_LiabilitiesFairValueDisclosureAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilitiesFairValueDisclosureAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LiabilitiesFairValueDisclosureAbstract" xml:lang="en-US" id="label_us-gaap_LiabilitiesFairValueDisclosureAbstract_1">Liabilities, Fair Value Disclosure [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesFairValueDisclosureAbstract" xlink:to="label_us-gaap_LiabilitiesFairValueDisclosureAbstract_1" xlink:title="label: LiabilitiesFairValueDisclosureAbstract to label_us-gaap_LiabilitiesFairValueDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:label="us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:title="LiabilityForUncertainTaxPositionsNoncurrent" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xml:lang="en-US" id="label_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent">Noncurrent tax liabilities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:to="label_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:title="label: LiabilityForUncertainTaxPositionsNoncurrent to label_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" use="optional" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" xlink:to="label_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent_1" xlink:title="label: LiabilityForUncertainTaxPositionsNoncurrent to label_us-gaap_LiabilityForUncertainTaxPositionsNoncurrent" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xml:lang="en-US" id="label_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_1">Line of Credit Facility, Remaining Borrowing Capacity</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" xlink:to="label_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity_1" xlink:title="label: LineOfCreditFacilityRemainingBorrowingCapacity to label_us-gaap_LineOfCreditFacilityRemainingBorrowingCapacity" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingencyNatureDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LossContingencyNatureDomain" xml:lang="en-US" id="label_us-gaap_LossContingencyNatureDomain">Loss Contingency, Nature [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyNatureDomain" xlink:to="label_us-gaap_LossContingencyNatureDomain" xlink:title="label: LossContingencyNatureDomain to label_us-gaap_LossContingencyNatureDomain" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingenciesTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LossContingenciesTable" xml:lang="en-US" id="label_us-gaap_LossContingenciesTable">Loss Contingencies [Table]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LossContingencyNumberOfPlaintiffs" xlink:label="us-gaap_LossContingencyNumberOfPlaintiffs" xlink:title="LossContingencyNumberOfPlaintiffs" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingencyNumberOfPlaintiffs" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LossContingencyNumberOfPlaintiffs" xml:lang="en-US" id="label_us-gaap_LossContingencyNumberOfPlaintiffs">Number of plaintiffs added</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyNumberOfPlaintiffs" xlink:to="label_us-gaap_LossContingencyNumberOfPlaintiffs" xlink:title="label: LossContingencyNumberOfPlaintiffs to label_us-gaap_LossContingencyNumberOfPlaintiffs" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingencyNumberOfPlaintiffs_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LossContingencyNumberOfPlaintiffs" xml:lang="en-US" id="label_us-gaap_LossContingencyNumberOfPlaintiffs_1">Loss Contingency, Number of Plaintiffs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyNumberOfPlaintiffs" xlink:to="label_us-gaap_LossContingencyNumberOfPlaintiffs_1" xlink:title="label: LossContingencyNumberOfPlaintiffs to label_us-gaap_LossContingencyNumberOfPlaintiffs" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LossContingencyDamagesSoughtValue" xlink:label="us-gaap_LossContingencyDamagesSoughtValue" xlink:title="LossContingencyDamagesSoughtValue" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingencyDamagesSoughtValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LossContingencyDamagesSoughtValue" xml:lang="en-US" id="label_us-gaap_LossContingencyDamagesSoughtValue">Damages sought value</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDamagesSoughtValue" xlink:to="label_us-gaap_LossContingencyDamagesSoughtValue" xlink:title="label: LossContingencyDamagesSoughtValue to label_us-gaap_LossContingencyDamagesSoughtValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingencyDamagesSoughtValue_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LossContingencyDamagesSoughtValue" xml:lang="en-US" id="label_us-gaap_LossContingencyDamagesSoughtValue_1">Loss Contingency, Damages Sought, Value</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyDamagesSoughtValue" xlink:to="label_us-gaap_LossContingencyDamagesSoughtValue_1" xlink:title="label: LossContingencyDamagesSoughtValue to label_us-gaap_LossContingencyDamagesSoughtValue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LossContingenciesLineItems" xlink:label="us-gaap_LossContingenciesLineItems" xlink:title="LossContingenciesLineItems" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingenciesLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LossContingenciesLineItems" xml:lang="en-US" id="label_us-gaap_LossContingenciesLineItems">Litigation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingenciesLineItems" xlink:to="label_us-gaap_LossContingenciesLineItems" xlink:title="label: LossContingenciesLineItems to label_us-gaap_LossContingenciesLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingenciesLineItems_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_LossContingenciesLineItems" xml:lang="en-US" id="label_us-gaap_LossContingenciesLineItems_1">Labor Agreements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingenciesLineItems" xlink:to="label_us-gaap_LossContingenciesLineItems_1" xlink:title="label: LossContingenciesLineItems to label_us-gaap_LossContingenciesLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingenciesLineItems_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LossContingenciesLineItems" xml:lang="en-US" id="label_us-gaap_LossContingenciesLineItems_2">Loss Contingencies [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingenciesLineItems" xlink:to="label_us-gaap_LossContingenciesLineItems_2" xlink:title="label: LossContingenciesLineItems to label_us-gaap_LossContingenciesLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LossContingencyAccrualAtCarryingValue" xlink:label="us-gaap_LossContingencyAccrualAtCarryingValue" xlink:title="LossContingencyAccrualAtCarryingValue" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingencyAccrualAtCarryingValue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_LossContingencyAccrualAtCarryingValue" xml:lang="en-US" id="label_us-gaap_LossContingencyAccrualAtCarryingValue">Accruals related to settlement included in accrued expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualAtCarryingValue" xlink:to="label_us-gaap_LossContingencyAccrualAtCarryingValue" xlink:title="label: LossContingencyAccrualAtCarryingValue to label_us-gaap_LossContingencyAccrualAtCarryingValue" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingencyAccrualAtCarryingValue_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LossContingencyAccrualAtCarryingValue" xml:lang="en-US" id="label_us-gaap_LossContingencyAccrualAtCarryingValue_1">Loss Contingency Accrual</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LossContingencyAccrualAtCarryingValue" xlink:to="label_us-gaap_LossContingencyAccrualAtCarryingValue_1" xlink:title="label: LossContingencyAccrualAtCarryingValue to label_us-gaap_LossContingencyAccrualAtCarryingValue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:label="us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:title="LossContingenciesByNatureOfContingencyAxis" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_LossContingenciesByNatureOfContingencyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_LossContingenciesByNatureOfContingencyAxis" xml:lang="en-US" id="label_us-gaap_LossContingenciesByNatureOfContingencyAxis">Loss Contingency Nature [Axis]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ManagementFeesRevenue" xlink:label="us-gaap_ManagementFeesRevenue" xlink:title="ManagementFeesRevenue" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ManagementFeesRevenue" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ManagementFeesRevenue" xml:lang="en-US" id="label_us-gaap_ManagementFeesRevenue">Management service fee</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ManagementFeesRevenue_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ManagementFeesRevenue" xml:lang="en-US" id="label_us-gaap_ManagementFeesRevenue_1">Management Fees Revenue</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ManagementFeesRevenue" xlink:to="label_us-gaap_ManagementFeesRevenue_1" xlink:title="label: ManagementFeesRevenue to label_us-gaap_ManagementFeesRevenue" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_MaximumMember" xlink:label="us-gaap_MaximumMember" xlink:title="MaximumMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MaximumMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_MaximumMember" xml:lang="en-US" id="label_us-gaap_MaximumMember">Maximum</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MaximumMember" xlink:to="label_us-gaap_MaximumMember" xlink:title="label: MaximumMember to label_us-gaap_MaximumMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MaximumMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MaximumMember" xml:lang="en-US" id="label_us-gaap_MaximumMember_1">Maximum [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MaximumMember" xlink:to="label_us-gaap_MaximumMember_1" xlink:title="label: MaximumMember to label_us-gaap_MaximumMember" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinimumMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_MinimumMember" xml:lang="en-US" id="label_us-gaap_MinimumMember">Minimum</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinimumMember" xlink:to="label_us-gaap_MinimumMember" xlink:title="label: MinimumMember to label_us-gaap_MinimumMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinimumMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MinimumMember" xml:lang="en-US" id="label_us-gaap_MinimumMember_1">Minimum [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinimumMember" xlink:to="label_us-gaap_MinimumMember_1" xlink:title="label: MinimumMember to label_us-gaap_MinimumMember" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestDecreaseFromRedemptions" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_MinorityInterestDecreaseFromRedemptions" xml:lang="en-US" id="label_us-gaap_MinorityInterestDecreaseFromRedemptions">Repurchase of noncontrolling interest</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestDecreaseFromRedemptions_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MinorityInterestDecreaseFromRedemptions" xml:lang="en-US" id="label_us-gaap_MinorityInterestDecreaseFromRedemptions_1">Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_MinorityInterestLineItems" xml:lang="en-US" id="label_us-gaap_MinorityInterestLineItems">Noncontrolling Interests</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestLineItems" xlink:to="label_us-gaap_MinorityInterestLineItems" xlink:title="label: MinorityInterestLineItems to label_us-gaap_MinorityInterestLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestLineItems_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MinorityInterestLineItems" xml:lang="en-US" id="label_us-gaap_MinorityInterestLineItems_1">Noncontrolling Interest [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestLineItems" xlink:to="label_us-gaap_MinorityInterestLineItems_1" xlink:title="label: MinorityInterestLineItems to label_us-gaap_MinorityInterestLineItems" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_MinorityInterestDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_MinorityInterestDisclosureTextBlock">Noncontrolling Interests</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestDisclosureTextBlock" xlink:to="label_us-gaap_MinorityInterestDisclosureTextBlock" xlink:title="label: MinorityInterestDisclosureTextBlock to label_us-gaap_MinorityInterestDisclosureTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestDisclosureTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MinorityInterestDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_MinorityInterestDisclosureTextBlock_1">Noncontrolling Interest Disclosure [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestDisclosureTextBlock" xlink:to="label_us-gaap_MinorityInterestDisclosureTextBlock_1" xlink:title="label: MinorityInterestDisclosureTextBlock to label_us-gaap_MinorityInterestDisclosureTextBlock" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MinorityInterestTable" xml:lang="en-US" id="label_us-gaap_MinorityInterestTable">Noncontrolling Interest [Table]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_MinorityInterestOwnershipPercentageByParent" xml:lang="en-US" id="label_us-gaap_MinorityInterestOwnershipPercentageByParent">Ownership interest in Spin-Off entity (as a percent)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:to="label_us-gaap_MinorityInterestOwnershipPercentageByParent" xlink:title="label: MinorityInterestOwnershipPercentageByParent to label_us-gaap_MinorityInterestOwnershipPercentageByParent" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_MinorityInterestOwnershipPercentageByParent_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_MinorityInterestOwnershipPercentageByParent" xml:lang="en-US" id="label_us-gaap_MinorityInterestOwnershipPercentageByParent_1">Noncontrolling Interest, Ownership Percentage by Parent</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_NonGuarantorSubsidiariesMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NonGuarantorSubsidiariesMember" xml:lang="en-US" id="label_us-gaap_NonGuarantorSubsidiariesMember_1">Non-Guarantor Subsidiaries [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonGuarantorSubsidiariesMember" xlink:to="label_us-gaap_NonGuarantorSubsidiariesMember_1" xlink:title="label: NonGuarantorSubsidiariesMember to label_us-gaap_NonGuarantorSubsidiariesMember" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_NumberOfEmployeesTotalMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NumberOfEmployeesTotalMember" xml:lang="en-US" id="label_us-gaap_NumberOfEmployeesTotalMember_1">Number of Employees, Total [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NumberOfEmployeesTotalMember" xlink:to="label_us-gaap_NumberOfEmployeesTotalMember_1" xlink:title="label: NumberOfEmployeesTotalMember to label_us-gaap_NumberOfEmployeesTotalMember" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_NumberOfInterestRateDerivativesHeld" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_NumberOfInterestRateDerivativesHeld" xml:lang="en-US" id="label_us-gaap_NumberOfInterestRateDerivativesHeld">Number of outstanding interest rate swap contracts</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_NumberOfInterestRateDerivativesHeld_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NumberOfInterestRateDerivativesHeld" xml:lang="en-US" id="label_us-gaap_NumberOfInterestRateDerivativesHeld_1">Number of Interest Rate Derivatives Held</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NumberOfReportableSegments" xlink:label="us-gaap_NumberOfReportableSegments" xlink:title="NumberOfReportableSegments" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NumberOfReportableSegments" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_NumberOfReportableSegments" xml:lang="en-US" id="label_us-gaap_NumberOfReportableSegments">Number of reportable segments</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_NumberOfReportableSegments_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NumberOfReportableSegments" xml:lang="en-US" id="label_us-gaap_NumberOfReportableSegments_1">Number of Reportable Segments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NumberOfReportableSegments" xlink:to="label_us-gaap_NumberOfReportableSegments_1" xlink:title="label: NumberOfReportableSegments to label_us-gaap_NumberOfReportableSegments" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NoncontrollingInterestAbstract" xlink:label="us-gaap_NoncontrollingInterestAbstract" xlink:title="NoncontrollingInterestAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NoncontrollingInterestAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NoncontrollingInterestAbstract" xml:lang="en-US" id="label_us-gaap_NoncontrollingInterestAbstract">Noncontrolling Interests</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestAbstract" xlink:to="label_us-gaap_NoncontrollingInterestAbstract" xlink:title="label: NoncontrollingInterestAbstract to label_us-gaap_NoncontrollingInterestAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xlink:label="us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xlink:title="NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xml:lang="en-US" id="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest">Contributions from noncontrolling interests</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xlink:to="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xlink:title="label: NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest to label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xml:lang="en-US" id="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest_1">Noncontrolling Interest, Increase from Sale of Parent Equity Interest</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" xlink:to="label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest_1" xlink:title="label: NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest to label_us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_NondesignatedMember" xlink:label="us-gaap_NondesignatedMember" xlink:title="NondesignatedMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NondesignatedMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_NondesignatedMember" xml:lang="en-US" id="label_us-gaap_NondesignatedMember">Derivatives not designated as hedging instruments</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NondesignatedMember" xlink:to="label_us-gaap_NondesignatedMember" xlink:title="label: NondesignatedMember to label_us-gaap_NondesignatedMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_NondesignatedMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_NondesignatedMember" xml:lang="en-US" id="label_us-gaap_NondesignatedMember_1">Not Designated as Hedging Instrument [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NondesignatedMember" xlink:to="label_us-gaap_NondesignatedMember_1" xlink:title="label: NondesignatedMember to label_us-gaap_NondesignatedMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:title="OperatingLeasesFutureMinimumPaymentsDueThereafter" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter">Thereafter</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:title="label: OperatingLeasesFutureMinimumPaymentsDueThereafter to label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_1">Operating Leases, Future Minimum Payments, Due Thereafter</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter_1" xlink:title="label: OperatingLeasesFutureMinimumPaymentsDueThereafter to label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueThereafter" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:title="OperatingLeasesFutureMinimumPaymentsDueAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract">Future minimum lease commitments relating to the base lease rent portion of noncancelable operating leases</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:title="label: OperatingLeasesFutureMinimumPaymentsDueAbstract to label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_1">Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract_1" xlink:title="label: OperatingLeasesFutureMinimumPaymentsDueAbstract to label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" xlink:title="OperatingExpensesAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingExpensesAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OperatingExpensesAbstract" xml:lang="en-US" id="label_us-gaap_OperatingExpensesAbstract">Operating expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="label_us-gaap_OperatingExpensesAbstract" xlink:title="label: OperatingExpensesAbstract to label_us-gaap_OperatingExpensesAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingExpensesAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingExpensesAbstract" xml:lang="en-US" id="label_us-gaap_OperatingExpensesAbstract_1">Operating Expenses [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="label_us-gaap_OperatingExpensesAbstract_1" xlink:title="label: OperatingExpensesAbstract to label_us-gaap_OperatingExpensesAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInFourYears" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears">2017</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:title="label: OperatingLeasesFutureMinimumPaymentsDueInFourYears to label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_1">Operating Leases, Future Minimum Payments, Due in Four Years</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears_1" xlink:title="label: OperatingLeasesFutureMinimumPaymentsDueInFourYears to label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFourYears" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" xlink:title="OperatingExpenses" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingExpenses" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_OperatingExpenses" xml:lang="en-US" id="label_us-gaap_OperatingExpenses">Total operating expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="label_us-gaap_OperatingExpenses" xlink:title="label: OperatingExpenses to label_us-gaap_OperatingExpenses" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingExpenses_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingExpenses" xml:lang="en-US" id="label_us-gaap_OperatingExpenses_1">Operating Expenses</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="label_us-gaap_OperatingExpenses_1" xlink:title="label: OperatingExpenses to label_us-gaap_OperatingExpenses" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInFiveYears" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears">2018</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1">Operating Leases, Future Minimum Payments, Due in Five Years</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" xlink:to="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears_1" xlink:title="label: OperatingLeasesFutureMinimumPaymentsDueInFiveYears to label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInFiveYears" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLossCarryforwardsValuationAllowance" xlink:label="us-gaap_OperatingLossCarryforwardsValuationAllowance" xlink:title="OperatingLossCarryforwardsValuationAllowance" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLossCarryforwardsValuationAllowance" xlink:to="label_us-gaap_OperatingLossCarryforwardsValuationAllowance" xlink:title="label: OperatingLossCarryforwardsValuationAllowance to label_us-gaap_OperatingLossCarryforwardsValuationAllowance" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLossCarryforwardsValuationAllowance_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLossCarryforwardsValuationAllowance" xml:lang="en-US" id="label_us-gaap_OperatingLossCarryforwardsValuationAllowance_1">Operating Loss Carryforwards, Valuation Allowance</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:label="us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:title="OperatingLeasesFutureMinimumPaymentsDueInThreeYears" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears">2016</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueInThreeYears_1">Operating Leases, Future Minimum Payments, Due in Three Years</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDueCurrent">2014</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasedAssetsLineItems_2" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_OperatingLeasedAssetsLineItems" xml:lang="en-US" id="label_us-gaap_OperatingLeasedAssetsLineItems_2">Rental expense related to the master lease</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_1" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_1">Total</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue" xml:lang="en-US" id="label_us-gaap_OperatingLeasesFutureMinimumPaymentsDue_2">Operating Leases, Future Minimum Payments Due</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsForCapitalImprovements" xlink:label="us-gaap_PaymentsForCapitalImprovements" xlink:title="PaymentsForCapitalImprovements" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsForCapitalImprovements" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsForCapitalImprovements" xml:lang="en-US" id="label_us-gaap_PaymentsForCapitalImprovements">Capital maintenance expenditures</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsForCapitalImprovements_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsForCapitalImprovements" xml:lang="en-US" id="label_us-gaap_PaymentsForCapitalImprovements_1">Payments for Capital Improvements</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsForCapitalImprovements" xlink:to="label_us-gaap_PaymentsForCapitalImprovements_1" xlink:title="label: PaymentsForCapitalImprovements to label_us-gaap_PaymentsForCapitalImprovements" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireRealEstate" xlink:label="us-gaap_PaymentsToAcquireRealEstate" xlink:title="PaymentsToAcquireRealEstate" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireRealEstate" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PaymentsToAcquireRealEstate" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireRealEstate">Purchase price of real estate acquired by the Company</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireRealEstate_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireRealEstate" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireRealEstate_1">Payments to Acquire Real Estate</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireRealEstate" xlink:to="label_us-gaap_PaymentsToAcquireRealEstate_1" xlink:title="label: PaymentsToAcquireRealEstate to label_us-gaap_PaymentsToAcquireRealEstate" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:label="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:title="PaymentsToAcquireBusinessesNetOfCashAcquired" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired">Purchase of outstanding loans of M Resorts LLC</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_1">Payments to Acquire Businesses, Net of Cash Acquired</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" xlink:to="label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired_1" xlink:title="label: PaymentsToAcquireBusinessesNetOfCashAcquired to label_us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:title="PaymentsToAcquirePropertyPlantAndEquipment" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">Capital project expenditures, net of reimbursements</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_1">Payments to Acquire Property, Plant, and Equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_1" xlink:title="label: PaymentsToAcquirePropertyPlantAndEquipment to label_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireInterestInJointVenture" xlink:label="us-gaap_PaymentsToAcquireInterestInJointVenture" xlink:title="PaymentsToAcquireInterestInJointVenture" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireInterestInJointVenture" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireInterestInJointVenture" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireInterestInJointVenture">Investment in joint ventures, net of proceeds received</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireInterestInJointVenture_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireInterestInJointVenture" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireInterestInJointVenture_1">Payments to Acquire Interest in Joint Venture</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireInterestInJointVenture" xlink:to="label_us-gaap_PaymentsToAcquireInterestInJointVenture_1" xlink:title="label: PaymentsToAcquireInterestInJointVenture to label_us-gaap_PaymentsToAcquireInterestInJointVenture" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:label="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:title="PaymentsToAcquireAvailableForSaleSecuritiesDebt" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt">Purchase of corporate debt securities</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:to="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:title="label: PaymentsToAcquireAvailableForSaleSecuritiesDebt to label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_1">Investment in corporate debt securities of other gaming companies</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:to="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_1" xlink:title="label: PaymentsToAcquireAvailableForSaleSecuritiesDebt to label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_2">Payments to Acquire Available-for-sale Securities, Debt</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" xlink:to="label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt_2" xlink:title="label: PaymentsToAcquireAvailableForSaleSecuritiesDebt to label_us-gaap_PaymentsToAcquireAvailableForSaleSecuritiesDebt" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsOfFinancingCosts" xlink:label="us-gaap_PaymentsOfFinancingCosts" xlink:title="PaymentsOfFinancingCosts" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsOfFinancingCosts" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsOfFinancingCosts" xml:lang="en-US" id="label_us-gaap_PaymentsOfFinancingCosts">Increase in deferred financing fees</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfFinancingCosts" xlink:to="label_us-gaap_PaymentsOfFinancingCosts" xlink:title="label: PaymentsOfFinancingCosts to label_us-gaap_PaymentsOfFinancingCosts" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsOfFinancingCosts_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsOfFinancingCosts" xml:lang="en-US" id="label_us-gaap_PaymentsOfFinancingCosts_1">Payments of Financing Costs</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsOfFinancingCosts" xlink:to="label_us-gaap_PaymentsOfFinancingCosts_1" xlink:title="label: PaymentsOfFinancingCosts to label_us-gaap_PaymentsOfFinancingCosts" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToAcquireIntangibleAssets" xlink:label="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:title="PaymentsToAcquireIntangibleAssets" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireIntangibleAssets" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToAcquireIntangibleAssets" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireIntangibleAssets">Acquisition of businesses and gaming licenses, net of cash received</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="label_us-gaap_PaymentsToAcquireIntangibleAssets" xlink:title="label: PaymentsToAcquireIntangibleAssets to label_us-gaap_PaymentsToAcquireIntangibleAssets" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToAcquireIntangibleAssets_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToAcquireIntangibleAssets" xml:lang="en-US" id="label_us-gaap_PaymentsToAcquireIntangibleAssets_1">Payments to Acquire Intangible Assets</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireIntangibleAssets" xlink:to="label_us-gaap_PaymentsToAcquireIntangibleAssets_1" xlink:title="label: PaymentsToAcquireIntangibleAssets to label_us-gaap_PaymentsToAcquireIntangibleAssets" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PaymentsToMinorityShareholders" xlink:label="us-gaap_PaymentsToMinorityShareholders" xlink:title="PaymentsToMinorityShareholders" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToMinorityShareholders" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:title="label_us-gaap_PaymentsToMinorityShareholders" xml:lang="en-US" id="label_us-gaap_PaymentsToMinorityShareholders">Repurchase of noncontrolling interest</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PaymentsToMinorityShareholders_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PaymentsToMinorityShareholders" xml:lang="en-US" id="label_us-gaap_PaymentsToMinorityShareholders_1">Payments to Noncontrolling Interests</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToMinorityShareholders" xlink:to="label_us-gaap_PaymentsToMinorityShareholders_1" xlink:title="label: PaymentsToMinorityShareholders to label_us-gaap_PaymentsToMinorityShareholders" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameDomain" xlink:label="us-gaap_PlanNameDomain" xlink:title="PlanNameDomain" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PlanNameDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PlanNameDomain" xml:lang="en-US" id="label_us-gaap_PlanNameDomain">Plan Name [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PlanNameDomain" xlink:to="label_us-gaap_PlanNameDomain" xlink:title="label: PlanNameDomain to label_us-gaap_PlanNameDomain" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PlanNameAxis" xlink:label="us-gaap_PlanNameAxis" xlink:title="PlanNameAxis" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PlanNameAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PlanNameAxis" xml:lang="en-US" id="label_us-gaap_PlanNameAxis">Plan Name [Axis]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:title="PreferredStockParOrStatedValuePerShare" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockParOrStatedValuePerShare" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockParOrStatedValuePerShare" xml:lang="en-US" id="label_us-gaap_PreferredStockParOrStatedValuePerShare">Preferred Stock, Par or Stated Value Per Share</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="label_us-gaap_PreferredStockParOrStatedValuePerShare" xlink:title="label: PreferredStockParOrStatedValuePerShare to label_us-gaap_PreferredStockParOrStatedValuePerShare" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockParOrStatedValuePerShare_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PreferredStockParOrStatedValuePerShare" xml:lang="en-US" id="label_us-gaap_PreferredStockParOrStatedValuePerShare_1">Preferred stock, par value (in dollars per share)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="label_us-gaap_PreferredStockParOrStatedValuePerShare_1" xlink:title="label: PreferredStockParOrStatedValuePerShare to label_us-gaap_PreferredStockParOrStatedValuePerShare" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue" xlink:title="PreferredStockValue" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PreferredStockValue" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PreferredStockValue" xml:lang="en-US" id="label_us-gaap_PreferredStockValue">Preferred Stock, Value, Issued</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="label_us-gaap_PreferredStockValue" xlink:title="label: PreferredStockValue to label_us-gaap_PreferredStockValue" use="optional" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="label_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_1" xlink:title="label: PropertyPlantAndEquipmentDisclosureTextBlock to label_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PropertyPlantAndEquipmentLineItems" xml:lang="en-US" id="label_us-gaap_PropertyPlantAndEquipmentLineItems">Plant and equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="label_us-gaap_PropertyPlantAndEquipmentLineItems" xlink:title="label: PropertyPlantAndEquipmentLineItems to label_us-gaap_PropertyPlantAndEquipmentLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentLineItems_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_PropertyPlantAndEquipmentLineItems" xml:lang="en-US" id="label_us-gaap_PropertyPlantAndEquipmentLineItems_1">Estimated useful lives of property and equipment</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="label_us-gaap_PropertyPlantAndEquipmentLineItems_1" xlink:title="label: PropertyPlantAndEquipmentLineItems to label_us-gaap_PropertyPlantAndEquipmentLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PropertyPlantAndEquipmentLineItems_2" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PropertyPlantAndEquipmentLineItems" xml:lang="en-US" id="label_us-gaap_PropertyPlantAndEquipmentLineItems_2">Property, Plant and Equipment [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="label_us-gaap_PropertyPlantAndEquipmentLineItems_2" xlink:title="label: PropertyPlantAndEquipmentLineItems to label_us-gaap_PropertyPlantAndEquipmentLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PurchaseObligationDueInNextTwelveMonths" xlink:label="us-gaap_PurchaseObligationDueInNextTwelveMonths" xlink:title="PurchaseObligationDueInNextTwelveMonths" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PurchaseObligationDueInNextTwelveMonths" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PurchaseObligationDueInNextTwelveMonths" xml:lang="en-US" id="label_us-gaap_PurchaseObligationDueInNextTwelveMonths">Obligations to be incurred in 2014</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PurchaseObligationDueInNextTwelveMonths" xlink:to="label_us-gaap_PurchaseObligationDueInNextTwelveMonths" xlink:title="label: PurchaseObligationDueInNextTwelveMonths to label_us-gaap_PurchaseObligationDueInNextTwelveMonths" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PurchaseObligationDueInNextTwelveMonths_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PurchaseObligationDueInNextTwelveMonths" xml:lang="en-US" id="label_us-gaap_PurchaseObligationDueInNextTwelveMonths_1">Purchase Obligation, Due in Next Twelve Months</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PurchaseObligationDueInNextTwelveMonths" xlink:to="label_us-gaap_PurchaseObligationDueInNextTwelveMonths_1" xlink:title="label: PurchaseObligationDueInNextTwelveMonths to label_us-gaap_PurchaseObligationDueInNextTwelveMonths" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_PurchaseObligation" xlink:label="us-gaap_PurchaseObligation" xlink:title="PurchaseObligation" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PurchaseObligation" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_PurchaseObligation" xml:lang="en-US" id="label_us-gaap_PurchaseObligation">Obligations to purchase various goods and services</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PurchaseObligation" xlink:to="label_us-gaap_PurchaseObligation" xlink:title="label: PurchaseObligation to label_us-gaap_PurchaseObligation" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_PurchaseObligation_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_PurchaseObligation" xml:lang="en-US" id="label_us-gaap_PurchaseObligation_1">Purchase Obligation</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PurchaseObligation" xlink:to="label_us-gaap_PurchaseObligation_1" xlink:title="label: PurchaseObligation to label_us-gaap_PurchaseObligation" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_QuarterlyFinancialInformationTextBlock" xlink:label="us-gaap_QuarterlyFinancialInformationTextBlock" xlink:title="QuarterlyFinancialInformationTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_QuarterlyFinancialInformationTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_QuarterlyFinancialInformationTextBlock" xml:lang="en-US" id="label_us-gaap_QuarterlyFinancialInformationTextBlock">Summarized Quarterly Data (Unaudited)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_QuarterlyFinancialInformationTextBlock" xlink:to="label_us-gaap_QuarterlyFinancialInformationTextBlock" xlink:title="label: QuarterlyFinancialInformationTextBlock to label_us-gaap_QuarterlyFinancialInformationTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_QuarterlyFinancialInformationTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_QuarterlyFinancialInformationTextBlock" xml:lang="en-US" id="label_us-gaap_QuarterlyFinancialInformationTextBlock_1">Quarterly Financial Information [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_QuarterlyFinancialInformationTextBlock" xlink:to="label_us-gaap_QuarterlyFinancialInformationTextBlock_1" xlink:title="label: QuarterlyFinancialInformationTextBlock to label_us-gaap_QuarterlyFinancialInformationTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xlink:label="us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xlink:title="QuarterlyFinancialInformationDisclosureAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xml:lang="en-US" id="label_us-gaap_QuarterlyFinancialInformationDisclosureAbstract">Summarized Quarterly Data (Unaudited)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xlink:to="label_us-gaap_QuarterlyFinancialInformationDisclosureAbstract" xlink:title="label: QuarterlyFinancialInformationDisclosureAbstract to label_us-gaap_QuarterlyFinancialInformationDisclosureAbstract" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeAxis" xlink:label="us-gaap_RangeAxis" xlink:title="RangeAxis" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RangeAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RangeAxis" xml:lang="en-US" id="label_us-gaap_RangeAxis">Range [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeAxis" xlink:to="label_us-gaap_RangeAxis" xlink:title="label: RangeAxis to label_us-gaap_RangeAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RangeMember" xlink:label="us-gaap_RangeMember" xlink:title="RangeMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RangeMember" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RangeMember" xml:lang="en-US" id="label_us-gaap_RangeMember">Range [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RangeMember" xlink:to="label_us-gaap_RangeMember" xlink:title="label: RangeMember to label_us-gaap_RangeMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xlink:label="us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xlink:title="ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xlink:to="label_us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xlink:title="label: ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward to label_us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xml:lang="en-US" id="label_us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward_1">Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" xlink:to="label_us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward_1" xlink:title="label: ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward to label_us-gaap_ReconciliationOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForward" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RedeemablePreferredStockMember" xlink:label="us-gaap_RedeemablePreferredStockMember" xlink:title="RedeemablePreferredStockMember" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RedeemablePreferredStockMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RedeemablePreferredStockMember" xml:lang="en-US" id="label_us-gaap_RedeemablePreferredStockMember">Preferred Stock</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RedeemablePreferredStockMember" xlink:to="label_us-gaap_RedeemablePreferredStockMember" xlink:title="label: RedeemablePreferredStockMember to label_us-gaap_RedeemablePreferredStockMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RedeemablePreferredStockMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RedeemablePreferredStockMember" xml:lang="en-US" id="label_us-gaap_RedeemablePreferredStockMember_1">Redeemable Preferred Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RedeemablePreferredStockMember" xlink:to="label_us-gaap_RedeemablePreferredStockMember_1" xlink:title="label: RedeemablePreferredStockMember to label_us-gaap_RedeemablePreferredStockMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:title="RelatedPartyTransactionsDisclosureTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">Related Party Transactions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:title="label: RelatedPartyTransactionsDisclosureTextBlock to label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_1">Related Party Transactions Disclosure [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock_1" xlink:title="label: RelatedPartyTransactionsDisclosureTextBlock to label_us-gaap_RelatedPartyTransactionsDisclosureTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:label="us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:title="RelatedPartyTransactionDueFromToRelatedParty" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty">Amount of tax obligations that will be reimbursed by GLPI</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:to="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:title="label: RelatedPartyTransactionDueFromToRelatedParty to label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_1">Related Party Transaction, Due from (to) Related Party</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionDueFromToRelatedParty" xlink:to="label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty_1" xlink:title="label: RelatedPartyTransactionDueFromToRelatedParty to label_us-gaap_RelatedPartyTransactionDueFromToRelatedParty" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionLineItems" xlink:label="us-gaap_RelatedPartyTransactionLineItems" xlink:title="RelatedPartyTransactionLineItems" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RelatedPartyTransactionLineItems" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionLineItems">Related party transactions</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="label_us-gaap_RelatedPartyTransactionLineItems" xlink:title="label: RelatedPartyTransactionLineItems to label_us-gaap_RelatedPartyTransactionLineItems" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionLineItems_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionLineItems" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionLineItems_1">Related Party Transaction [Line Items]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionLineItems" xlink:to="label_us-gaap_RelatedPartyTransactionLineItems_1" xlink:title="label: RelatedPartyTransactionLineItems to label_us-gaap_RelatedPartyTransactionLineItems" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:label="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="RelatedPartyTransactionsByRelatedPartyAxis" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis">Related Party [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:to="label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" xlink:title="label: RelatedPartyTransactionsByRelatedPartyAxis to label_us-gaap_RelatedPartyTransactionsByRelatedPartyAxis" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RelatedPartyDomain" xlink:label="us-gaap_RelatedPartyDomain" xlink:title="RelatedPartyDomain" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyDomain" xml:lang="en-US" id="label_us-gaap_RelatedPartyDomain">Related Party [Domain]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyDomain" xlink:to="label_us-gaap_RelatedPartyDomain" xlink:title="label: RelatedPartyDomain to label_us-gaap_RelatedPartyDomain" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_RelatedPartyTransactionsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RelatedPartyTransactionsAbstract" xml:lang="en-US" id="label_us-gaap_RelatedPartyTransactionsAbstract">Related Party Transactions</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestatementAdjustmentMember" xlink:to="label_us-gaap_RestatementAdjustmentMember" xlink:title="label: RestatementAdjustmentMember to label_us-gaap_RestatementAdjustmentMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RestatementAdjustmentMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RestatementAdjustmentMember" xml:lang="en-US" id="label_us-gaap_RestatementAdjustmentMember_1">Restatement Adjustment [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestatementAdjustmentMember" xlink:to="label_us-gaap_RestatementAdjustmentMember_1" xlink:title="label: RestatementAdjustmentMember to label_us-gaap_RestatementAdjustmentMember" use="optional" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="label_us-gaap_RestrictedStockMember" xlink:title="label: RestrictedStockMember to label_us-gaap_RestrictedStockMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RestrictedStockMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RestrictedStockMember" xml:lang="en-US" id="label_us-gaap_RestrictedStockMember_1">Restricted Stock [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestrictedStockMember" xlink:to="label_us-gaap_RestrictedStockMember_1" xlink:title="label: RestrictedStockMember to label_us-gaap_RestrictedStockMember" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_RestructuringCostAndReserveAxis" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RestructuringCostAndReserveAxis" xml:lang="en-US" id="label_us-gaap_RestructuringCostAndReserveAxis">Restructuring Type [Axis]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RestructuringCostAndReserveAxis" xlink:to="label_us-gaap_RestructuringCostAndReserveAxis" xlink:title="label: RestructuringCostAndReserveAxis to label_us-gaap_RestructuringCostAndReserveAxis" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RetainedEarningsMember" xml:lang="en-US" id="label_us-gaap_RetainedEarningsMember">Retained (Deficit) Earnings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="label_us-gaap_RetainedEarningsMember" xlink:title="label: RetainedEarningsMember to label_us-gaap_RetainedEarningsMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsMember" xml:lang="en-US" id="label_us-gaap_RetainedEarningsMember_1">Retained Earnings [Member]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="label_us-gaap_RetainedEarningsMember_1" xlink:title="label: RetainedEarningsMember to label_us-gaap_RetainedEarningsMember" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:title="RetainedEarningsAccumulatedDeficit" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsAccumulatedDeficit" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RetainedEarningsAccumulatedDeficit" xml:lang="en-US" id="label_us-gaap_RetainedEarningsAccumulatedDeficit">Retained (deficit) earnings</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="label_us-gaap_RetainedEarningsAccumulatedDeficit" xlink:title="label: RetainedEarningsAccumulatedDeficit to label_us-gaap_RetainedEarningsAccumulatedDeficit" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RetainedEarningsAccumulatedDeficit_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RetainedEarningsAccumulatedDeficit" xml:lang="en-US" id="label_us-gaap_RetainedEarningsAccumulatedDeficit_1">Retained Earnings (Accumulated Deficit)</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="label_us-gaap_RetainedEarningsAccumulatedDeficit_1" xlink:title="label: RetainedEarningsAccumulatedDeficit to label_us-gaap_RetainedEarningsAccumulatedDeficit" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_RevenueRecognitionAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_RevenueRecognitionAbstract" xml:lang="en-US" id="label_us-gaap_RevenueRecognitionAbstract">Revenue Recognition and Promotional Allowances</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionAbstract" xlink:to="label_us-gaap_RevenueRecognitionAbstract" xlink:title="label: RevenueRecognitionAbstract to label_us-gaap_RevenueRecognitionAbstract" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_RevenueRecognitionAbstract_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_RevenueRecognitionAbstract" xml:lang="en-US" id="label_us-gaap_RevenueRecognitionAbstract_1">Revenue Recognition [Abstract]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionAbstract" xlink:to="label_us-gaap_RevenueRecognitionAbstract_1" xlink:title="label: RevenueRecognitionAbstract to label_us-gaap_RevenueRecognitionAbstract" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScenarioPreviouslyReportedMember_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScenarioPreviouslyReportedMember" xml:lang="en-US" id="label_us-gaap_ScenarioPreviouslyReportedMember_1">Scenario, Previously Reported [Member]</link:label>
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScenarioForecastMember" xlink:to="label_us-gaap_ScenarioForecastMember" xlink:title="label: ScenarioForecastMember to label_us-gaap_ScenarioForecastMember" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScenarioForecastMember_1" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ScenarioForecastMember" xml:lang="en-US" id="label_us-gaap_ScenarioForecastMember_1">Second quarter of 2013</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScenarioUnspecifiedDomain" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScenarioUnspecifiedDomain" xml:lang="en-US" id="label_us-gaap_ScenarioUnspecifiedDomain">Scenario, Unspecified [Domain]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" xlink:label="us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" xlink:title="ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock_1">Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:title="ScheduleOfNonvestedShareActivityTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfNonvestedShareActivityTableTextBlock">Information on restricted stock awards issued under the plans</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:title="ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock">Information on stock options issued under the plans</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:label="us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xlink:title="ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_1">Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:label="us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:title="ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock">Schedule of the provision for income taxes charged to operations</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock" xml:lang="en-US" id="label_us-gaap_ScheduleOfMaturitiesOfLongTermDebtTableTextBlock_1">Schedule of Maturities of Long-term Debt [Table Text Block]</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:label="us-gaap_ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" xlink:title="ScheduleOfIntangibleAssetsAndGoodwillTableTextBlock" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:label="us-gaap_ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" xlink:title="ScheduleOfDerivativeLiabilitiesAtFairValueTableTextBlock" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ScheduleOfDebtInstrumentsTextBlock" xlink:label="us-gaap_ScheduleOfDebtInstrumentsTextBlock" xlink:title="ScheduleOfDebtInstrumentsTextBlock" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationAbstract" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationAbstract" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationAbstract">Stock-Based Compensation</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsForfeitedInPeriod" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsAdditionalDisclosuresAbstract" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant" xml:lang="en-US" id="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAvailableForGrant">Options available for future grants (in shares)</link:label>
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized" />
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    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xlink:title="ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" xlink:to="label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract_1" xlink:title="label: ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract to label_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsAndMethodologyAbstract" use="optional" />
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    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="label_us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:title="label: StockholdersEquityNoteDisclosureTextBlock to label_us-gaap_StockholdersEquityNoteDisclosureTextBlock" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubordinatedDebtMember" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_SubordinatedDebtMember" xml:lang="en-US" id="label_us-gaap_SubordinatedDebtMember">Subordinated financing</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubordinatedDebtMember_1" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:title="label_us-gaap_SubordinatedDebtMember" xml:lang="en-US" id="label_us-gaap_SubordinatedDebtMember_1">Senior subordinated notes</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubsequentEventsTextBlock" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_SubsequentEventsTextBlock" xml:lang="en-US" id="label_us-gaap_SubsequentEventsTextBlock">Subsequent Events</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="label_us-gaap_SubsequentEventsTextBlock" xlink:title="label: SubsequentEventsTextBlock to label_us-gaap_SubsequentEventsTextBlock" use="optional" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubsequentEventsTextBlock_1" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SubsequentEventsTextBlock" xml:lang="en-US" id="label_us-gaap_SubsequentEventsTextBlock_1">Subsequent Events [Text Block]</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="label_us-gaap_SubsequentEventsTextBlock_1" xlink:title="label: SubsequentEventsTextBlock to label_us-gaap_SubsequentEventsTextBlock" use="optional" />
    <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2013/elts/us-gaap-2013-01-31.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="us-gaap_SubsequentEventsAbstract" xlink:title="SubsequentEventsAbstract" />
    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubsequentEventsAbstract" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SubsequentEventsAbstract" xml:lang="en-US" id="label_us-gaap_SubsequentEventsAbstract">Subsequent Events</link:label>
    <link:labelArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="label_us-gaap_SubsequentEventsAbstract" xlink:title="label: SubsequentEventsAbstract to label_us-gaap_SubsequentEventsAbstract" use="optional" />
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubsequentEventTable" xlink:role="http://www.xbrl.org/2003/role/label" xlink:title="label_us-gaap_SubsequentEventTable" xml:lang="en-US" id="label_us-gaap_SubsequentEventTable">Subsequent Event [Table]</link:label>
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    <link:label xlink:type="resource" xlink:label="label_us-gaap_SubsequentEventLineItems" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:title="label_us-gaap_SubsequentEventLineItems" xml:lang="en-US" id="label_us-gaap_SubsequentEventLineItems">Subsequent events</link:label>
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