A&E

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Related to A and e: American eagle

architect-engineer

An individual or firm offering professional services as both architect and engineer; term generally used in government contracts, particularly those with the federal government.
References in periodicals archive ?
On gift tax returns, A and E claimed a 43% discount on the book value of each gift, because the LP interests were minority interests, their transfer was restricted and they lacked management control.
Retained rights: We find no clear error in the Tax Court's determination that an implied agreement existed that allowed A and E to retain the right to income from KPLP after its initial funding.
We agree with those decisions, and affirm the Tax Court's finding that A and E retained for their lives the right to the income from the assets transferred to KPLP.