On the Record · Icahn Enterprises
Icahn Enterprises subsidiaries, as it lists them
The subsidiaries Icahn Enterprises lists in its latest annual report, with the jurisdiction of each, linked to the filing.
Subsidiaries it lists
| Subsidiary | Jurisdiction |
|---|---|
| Icahn Enterprises Holdings L.P. | Delaware |
| American Entertainment Properties Corp. | Delaware |
| AEP Real Estate Holdings LLC | Delaware |
| AEP CCR LLC | Delaware |
| AEPC Holdings LLC | Delaware |
| AEP Pinewild Holding LLC | Delaware |
| AEP PLC LLC | Delaware |
| IE Net Lease LLC | Delaware |
| IE Property Management LLC | Delaware |
| IE HCR LLC | Delaware |
| IE HCR Operating LLC | Delaware |
| IE HCR Properties LLC | Delaware |
| IE HCR Services LLC | Delaware |
| IE HRC LLC | Delaware |
| IE Homes LLC | Delaware |
| IE Home Properties LLC | Delaware |
| IE Club Resort Properties LLC | Delaware |
| IE Moorestown LLC | Delaware |
| IE Prop Co. Holdings LLC | Delaware |
| New Seabury Homes LLC | Delaware |
| IEP Utility Holdings LLC | Delaware |
| AREP Florida Holdings LLC | Delaware |
| AREP KH Holding LLC | Delaware |
| AREP New York Holdings LLC | Delaware |
| AREP Real Estate Holdings LLC | Delaware |
| Bayswater Cottages at New Seabury LLC | Delaware |
| Atlantic Coast Entertainment Holdings, Inc. | Delaware |
| Bayswater Development LLC | Delaware |
| Bayswater Falling Waters LLC | Delaware |
| Bayswater Flat Pond LLC | Delaware |
| Bayswater Hammond Ridge LLC | Delaware |
| Bayswater Pondview LLC | Delaware |
| Bayswater Seaside II LLC | Delaware |
| GH Vero Beach Development LLC | Delaware |
| GH Vero Holdings LLC | Delaware |
| Grand Harbor Golf Club LLC | Delaware |
| Grand Harbor North Land LLC | Delaware |
| Icahn Automotive Service LLC | Delaware |
| Icahn Automotive Group LLC | Delaware |
| 767 Auto Leasing LLC | Delaware |
| Icahn Enterprises Onshore/Offshore Investors LLC | Delaware |
| Icahn Strategy Holding Corp. | Delaware |
| IEH BioPharma LLC | Delaware |
| IEH Loop Road LLC | Delaware |
| IEH Leesburg LLC | — |
| IEH Sherman Drive LLC | Delaware |
| IEH Frederick LLC | Delaware |
| IEH FMGI Holdings LLC | Delaware |
| IEH Holdco LLC | Delaware |
| IEP Energy Holding LLC | Delaware |
| IEP Ferrous Brazil LLC | Delaware |
| IEP Ferrous Brazil Sub LLC | Delaware |
| IEP AC Holdings LP | Delaware |
| IEP AC Plaza LLC | New Jersey |
| IEP Atlanta LLC | Delaware |
| IEP Chester LLC | Delaware |
| TERH LP, Inc. | Delaware |
| TTM Associates | New Jersey |
| TER Holdings I, Inc. f/k/a Trump Entertainment Resorts, Inc. | Delaware |
| IEP Indianapolis LLC | Delaware |
| IEP Mesquite LLC | Delaware |
| IEP Peachtree LLC | Delaware |
| IEP Refining 1 LLC | Delaware |
| IEP Refining 2 LLC | Delaware |
| IEP Valley LLC | Delaware |
| IEP Viga LLC | Delaware |
| New Seabury Golf Club LLC | Delaware |
| New Seabury Properties L.L.C . | Delaware |
| New Seabury Resources Management, Inc. | Delaware |
| New Seabury Real Estate Holdings LLC | Delaware |
| NS Beach Club LLC | Delaware |
| Pinewild Country Club of Pinehurst LLC | Delaware |
| Pinewild Phase 4 Land LLC | Delaware |
| Pinewild Phase 5 Land LLC | Delaware |
| Pinewild Builders LLC | Delaware |
| Pinewild Club Management LLC | Delaware |
| Section 5 Development Monitoring LLC | Delware |
| VB Community Management LLC | Delaware |
| Vero Beach Acquisition LLC | Delaware |
| IEP Eagle Beach LLC | Delaware |
| Eagle Entertainment Cayman Holdings Company Ltd. | Cayman Islands |
| Aruba Development Corporation | Aruba |
| Eagle Aruba Casino Operating Corporation VBA | Aruba |
| Eagle Aruba Resort Operating Corporation VBA | Aruba |
| Federal-Mogul Ignition Company | Missouri |
| Federal-Mogul New Products Inc. | Delaware |
| IEP Parts Acquisition LLC | Delaware |
| IE Gator Leasing LLC | Delaware |
| Icahn Enterprises Finance Corp. | Delaware |
| Nashville Recycling, LLC | Delaware |
| IPH GP LLC | Delaware |
| Icahn Capital LP | Delaware |
| Icahn Onshore LP | Delaware |
| Icahn Offshore LP | Delaware |
| Pep Boys - Manny Moe & Jack of Delaware LLC | Delaware |
| Pep Boys - Manny Moe & Jack of Delaware LLC | Delaware |
| The Pep Boys-Manny, Moe & Jack Holding Corp. | Delaware |
| The Pep Boys-Manny Moe & Jack LLC | Delaware |
| Tire Stores Group Holding Corp. | Delaware |
| Big 10 Tire Stores, LLC | Delaware |
| Pep Boys - Manny, Moe & Jack of Puerto Rico, Inc. | Delaware |
| Carrus Supply Corporation | Delaware |
| PB Acquisition Company Florida LLC | Delaware |
| PB Acquisition Company Texas LLC | Delaware |
| PB Acquisition Company Indiana LLC | Delaware |
| PB Acquisition Company North Carolina LLC | Delaware |
| PB Acquisition Company Puerto Rico LLC | Delaware |
| PB Acquisition Company Tennessee LLC | Delaware |
| Colchester Insurance Company | Vermont |
| Pep Boys – Manny, Moe & Jack of Texas LLC | Texas |
| Pep Boys Pakistan Limited | Pakistan |
| Car Sales US LLC | Delaware |
| Car Sales of New York LLC | Delaware |
| Car Sales of California LLC | Delaware |
| Car Sales of Georgia LLC | Delaware |
| Car Sales of Pennsylvania LLC | Delaware |
| The Pep Boys Manny Moe & Jack of California LLC | California |
| PB Acquisition Company San Diego LLC | Delaware |
| PB Acquisition Company Arizona LLC | Delaware |
| PB Acquisition Company Alameda LLC | Delaware |
| PB Acquisition Company Colorado LLC | Delaware |
| PB Acquisition Company Minnesota LLC | Delaware |
| PB Acquisition Company Illinois LLC | Delaware |
| PB Acquisition Company Hartford LLC | Delaware |
| PB Acquisition Company Massachusetts LLC | Delaware |
| PB Acquisition Company Michigan LLC | Delaware |
| PB Acquisition Company Nassau LLC | Delaware |
| PB Acquisition Company Washington LLC | Delaware |
| JBRE Holdings, LLC | Delaware |
| JBRE LLC | Delaware |
| JBRE CTEX LLC | Delaware |
| JBRE CO LLC | Delaware |
| JBRE AZ LLC | Delaware |
| JBRE GA LLC | Delaware |
| JBRE NV LLC | Delaware |
| JBRE NTEX LLC | Delaware |
| JBRE FL LLC | Delaware |
| JBRE STEX LLC | Delaware |
| Precision Auto Care, Inc. | Virginia |
| Precision Printing, Inc. | Virginia |
| WE JAC Corporation | Delaware |
| Precision Tune Auto Care, Inc. | Virginia |
| PTAC Operating Centers, LLC | Virginia |
| PTAC Operating Centers II LLC | Delaware |
| PTW, Inc. | Washington |
| Precision Franchising LLC | Virginia |
| PT Auto Care Canada, Inc | British Columbia, Canada |
| ACC-U-TUNE | California |
| National 60 Minute Tune, Inc | Washington |
| Miracle Industries, Inc | Ohio |
The list is long; these are the first 150 as the company lists them. From Exhibit 21 of the 10-K for 2025. Companies must list their significant subsidiaries there and may leave out smaller ones, so this is the company’s own list, not every entity it owns.
Read from Icahn Enterprises’s annual reports (10-K for 2025, 10-K for 2024, 10-K for 2023) and the financial data it files with the SEC, as of 2026-02-26. Every quotation is word for word from the filing linked beside it; how these pages are built and checked. The full record is in its company data sheet.