How to determine operating system in elisp?

The system-type variable:

system-type is a variable defined in `C source code'.
Its value is darwin

Documentation:
Value is symbol indicating type of operating system you are using.
Special values:
  `gnu'         compiled for a GNU Hurd system.
  `gnu/linux'   compiled for a GNU/Linux system.
  `darwin'      compiled for Darwin (GNU-Darwin, Mac OS X, ...).
  `ms-dos'      compiled as an MS-DOS application.
  `windows-nt'  compiled as a native W32 application.
  `cygwin'      compiled using the Cygwin library.
Anything else indicates some sort of Unix system.

For folks newer to elisp, a sample usage:

(if (eq system-type 'darwin)
  ; something for OS X if true
  ; optional something if not
)

I created a simple macro to easily run code depending on the system-type:

(defmacro with-system (type &rest body)
  "Evaluate BODY if `system-type' equals TYPE."
  (declare (indent defun))
  `(when (eq system-type ',type)
     ,@body))

(with-system gnu/linux
  (message "Free as in Beer")
  (message "Free as in Freedom!"))