Income Taxes	3 Months Ended
Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes. For the three months ended March 31, 2016, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $16 million on pre-tax loss of $1.6 billion compared to an income tax expense of $49 million on pre-tax income of $471 million for the three months ended March 31, 2015. Our effective income tax rate was (1.0)% and 10.4% for the three months ended March 31, 2016 and 2015, respectively. For the three months ended March 31, 2016, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership losses for which there was no tax benefit, as such losses are allocated to the partners, and goodwill impairment not deductible for tax purposes. For the three months ended March 31, 2015, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners.

Income Taxes

3 Months Ended

Mar. 31, 2016

Income Taxes.

For the three months ended March 31, 2016, each of Icahn Enterprises and Icahn Enterprises Holdings recorded an income tax expense of $16 million on pre-tax loss of $1.6 billion compared to an income tax expense of $49 million on pre-tax income of $471 million for the three months ended March 31, 2015. Our effective income tax rate was (1.0)% and 10.4% for the three months ended March 31, 2016 and 2015, respectively.

For the three months ended March 31, 2016, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership losses for which there was no tax benefit, as such losses are allocated to the partners, and goodwill impairment not deductible for tax purposes.

For the three months ended March 31, 2015, the effective tax rate was lower than the statutory federal rate of 35%, primarily due to partnership income not subject to taxation, as such taxes are the responsibility of the partners.