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(undef, undef, undef, $day, $month, $year, undef) =
  localtime(time() - 24*60*60);

# Determine how many hours in a year cause problems when
# subtracting/adding 24 hours to yield the previous/next
# date.
...
    print "+24 wrong at ", scalar localtime($time), "\n"
        if $dm1 ne $dm2; 
}

+24 wrong at Sat Mar 31 23:00:00 2001
-24 wrong at Mon Apr  2 00:00:00 2001
+24 wrong at Sun Oct 28 00:00:00 2001
-24 wrong at Sun Oct 28 23:00:00 2001