Topic summary
Unix epoch

Extracted from the Wikipedia article Unix time.
UTC basis
The precise definition of Unix time as an encoding of UTC is only uncontroversial when applied to the present form of UTC. The Unix epoch predating the start of this form of UTC does not affect its use in this era: the number of days from 1 January 1970 (the Unix epoch) to 1 January 1972 (the start of UTC) is not in question, and the number of days is all that is significant to Unix time.