Icahn Enterprises is a diversified holding company engaged in a variety of businesses, including oil and gas, gaming, real estate and home fashion and investments in equity and debt securities. The company conducts its oil and gas activities through wholly owned subsidiary, NEG Oil & Gas, an independent oil and gas development and production company. The firm owns and operates various gaming properties in Las Vegas and in Laughlin, Nev., and Atlantic City, N.J. Its real estate operations consist of rental real estate, property development and associated resort activities. The company conducts its home fashion operations through WestPoint International, a manufacturer and distributor of home fashion consumer products based in West Point, Ga. Icahn Enterprises is located in New York.