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Re:It’s time to leave the leap second in the past by akira2501 on Monday July 25, 2022 @11:26PM (#32233905)
See the code for __mktime_internal in glibc, specifically the case for which it returns EOVERFLOW; but in general, the whole file has many comments worth reading.

https://code.woboq.org/userspace/glibc/time/mktime.c.html

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