Look at includes/functions.php, function vbdate(). It's basically the php date() function but it takes in to account user time zone and DST. I'm not sure but I think the php date() function takes care of DST automatically, but the vbdate() function uses the user profile field to allow it to be overridden.
There's also function fetch_time_data() in that same file which might have some useful info.
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