One way to do it is using the wp_head
action:
function wpse85495_header() {
?>
<!--[if IE]>
<link rel="stylesheet" href="<?php bloginfo('stylesheet_directory'); ?>/ie.css" type="text/css" />
<![endif]-->
<?php
}
add_action('wp_head','wpse85495_header');
but I think the prefered way is using wp_enqueue_style()
in a way described here: