Income Taxes (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Income Taxes
Book basis of net assets	$ 1,950	$ 2,449
Book/tax basis difference	(706)	(366)
Tax basis of net assets	$ 1,244	$ 2,083

income tax disclosure, different between book basis and tax basis of net assets

No definition available.

Name:	iep_IncomeTaxDisclosureDifferentBetweenBookBasisAndTaxBasisOfNetAssets
Namespace Prefix:	iep_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant