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}}