UPE
561964
185018544
2008-01-17T17:52:22Z
198.103.92.132
'''UPE''' can refer to:
* [[The United People of Earth]]
* [[The Unix Programming Environment]]
* [[Upsilon Pi Epsilon]]
* [[UPE Beam]]
* [[Universidade de Pernambuco]]
* [[University of Port Elizabeth]]
* [[Unreimbursed Partnership Expenses]], a common abbreviation for distributing partnership expenses on a US tax return.
{{disambig}}