http://pubs.opengroup.org/onlinepubs/009695399/basedefs/xbd_...
And we're talking about JSON here, so isn't the ECMA-262 standard for dates more relevant than the POSIX standard? ECMAScript has some very fuzzy ideas about dates.
ECMA-262 isn't really relevant at all, since it's not the (or even an) authority on JSON. JSON was simply derived from it -- in an incompatible way at that. It's doubly irrelevant since you were talking about Unix, so that's what I was addressing.
By the way, your phrasing is odd/confusing. You're talking about "epochs" in a strange way. In Unix/POSIX land, there is one epoch, "The time zero hours, zero minutes, zero seconds, on January 1, 1970 Coordinated Universal Time (UTC).". Unix timestamps are derived from the epoch, they do not define it.
I would go for UTC, since that is what 99.99% of the people think of (and so few even know about TAI, except for the smart ones like @jameshart! :-) )