Made a number of stylistic changes to the offset code (braces, declarations, etc.).

src/offset.js

-if ( "getBoundingClientRect" in document.documentElement )
+if ( "getBoundingClientRect" in document.documentElement ) {
 	jQuery.fn.offset = function() {
 		var elem = this[0];
-		if ( !elem || !elem.ownerDocument ) return null;
-		if ( elem === elem.ownerDocument.body ) return jQuery.offset.bodyOffset( elem );
+		if ( !elem || !elem.ownerDocument ) { return null; }
+		if ( elem === elem.ownerDocument.body ) {
+			return jQuery.offset.bodyOffset( elem );
+		}
+
 		var box = elem.getBoundingClientRect(), doc = elem.ownerDocument, body = doc.body, docElem = doc.documentElement,
 			clientTop = docElem.clientTop || body.clientTop || 0, clientLeft = docElem.clientLeft || body.clientLeft || 0,
 			top  = box.top  + (self.pageYOffset || jQuery.support.boxModel && docElem.scrollTop  || body.scrollTop ) - clientTop,
 			left = box.left + (self.pageXOffset || jQuery.support.boxModel && docElem.scrollLeft || body.scrollLeft) - clientLeft;
 		return { top: top, left: left };
 	};
-else
+} else {
 	jQuery.fn.offset = function() {
 		var elem = this[0];
-		if ( !elem || !elem.ownerDocument ) return null;
-		if ( elem === elem.ownerDocument.body ) return jQuery.offset.bodyOffset( elem );
+		if ( !elem || !elem.ownerDocument ) { return null; }
+		if ( elem === elem.ownerDocument.body ) {
+			return jQuery.offset.bodyOffset( elem );
+		}
+
 		jQuery.offset.initialize();
 
 		var offsetParent = elem.offsetParent, prevOffsetParent = elem,
@@ -23,32 +29,45 @@ else
 			top = elem.offsetTop, left = elem.offsetLeft;
 
 		while ( (elem = elem.parentNode) && elem !== body && elem !== docElem ) {
-			if ( jQuery.offset.supportsFixedPosition && prevComputedStyle.position === "fixed" ) break;
+			if ( jQuery.offset.supportsFixedPosition && prevComputedStyle.position === "fixed" ) { break; }
+
 			computedStyle = defaultView.getComputedStyle(elem, null);
-			top -= elem.scrollTop, left -= elem.scrollLeft;
+			top -= elem.scrollTop;
+			left -= elem.scrollLeft;
+
 			if ( elem === offsetParent ) {
-				top += elem.offsetTop, left += elem.offsetLeft;
-				if ( jQuery.offset.doesNotAddBorder && !(jQuery.offset.doesAddBorderForTableAndCells && /^t(able|d|h)$/i.test(elem.tagName)) )
-					top  += parseFloat( computedStyle.borderTopWidth  ) || 0,
+				top += elem.offsetTop;
+				left += elem.offsetLeft;
+
+				if ( jQuery.offset.doesNotAddBorder && !(jQuery.offset.doesAddBorderForTableAndCells && /^t(able|d|h)$/i.test(elem.tagName)) ) {
+					top  += parseFloat( computedStyle.borderTopWidth  ) || 0;
 					left += parseFloat( computedStyle.borderLeftWidth ) || 0;
+				}
+
 				prevOffsetParent = offsetParent, offsetParent = elem.offsetParent;
 			}
-			if ( jQuery.offset.subtractsBorderForOverflowNotVisible && computedStyle.overflow !== "visible" )
-				top  += parseFloat( computedStyle.borderTopWidth  ) || 0,
+
+			if ( jQuery.offset.subtractsBorderForOverflowNotVisible && computedStyle.overflow !== "visible" ) {
+				top  += parseFloat( computedStyle.borderTopWidth  ) || 0;
 				left += parseFloat( computedStyle.borderLeftWidth ) || 0;
+			}
+
 			prevComputedStyle = computedStyle;
 		}
 
-		if ( prevComputedStyle.position === "relative" || prevComputedStyle.position === "static" )
-			top  += body.offsetTop,
+		if ( prevComputedStyle.position === "relative" || prevComputedStyle.position === "static" ) {
+			top  += body.offsetTop;
 			left += body.offsetLeft;
+		}
 
-		if ( jQuery.offset.supportsFixedPosition && prevComputedStyle.position === "fixed" )
-			top  += Math.max( docElem.scrollTop, body.scrollTop ),
+		if ( jQuery.offset.supportsFixedPosition && prevComputedStyle.position === "fixed" ) {
+			top  += Math.max( docElem.scrollTop, body.scrollTop );
 			left += Math.max( docElem.scrollLeft, body.scrollLeft );
+		}
 
 		return { top: top, left: left };
 	};
+}
 
 jQuery.offset = {
 	initialize: function() {
@@ -59,14 +78,17 @@ jQuery.offset = {
 
 		container.innerHTML = html;
 		body.insertBefore( container, body.firstChild );
-		innerDiv = container.firstChild, checkDiv = innerDiv.firstChild, td = innerDiv.nextSibling.firstChild.firstChild;
+		innerDiv = container.firstChild;
+		checkDiv = innerDiv.firstChild;
+		td = innerDiv.nextSibling.firstChild.firstChild;
 
 		this.doesNotAddBorder = (checkDiv.offsetTop !== 5);
 		this.doesAddBorderForTableAndCells = (td.offsetTop === 5);
 
 		checkDiv.style.position = 'fixed', checkDiv.style.top = '20px';
-		this.supportsFixedPosition = (checkDiv.offsetTop === 20 || checkDiv.offsetTop === 15); // safari subtracts parent border width here which is 5px
-		checkDiv.style.position = '', checkDiv.style.top = '';
+		// safari subtracts parent border width here which is 5px
+		this.supportsFixedPosition = (checkDiv.offsetTop === 20 || checkDiv.offsetTop === 15);
+		checkDiv.style.position = checkDiv.style.top = '';
 
 		innerDiv.style.overflow = 'hidden', innerDiv.style.position = 'relative';
 		this.subtractsBorderForOverflowNotVisible = (checkDiv.offsetTop === -5);
@@ -80,11 +102,15 @@ jQuery.offset = {
 	},
 
 	bodyOffset: function(body) {
-		jQuery.offset.initialize();
 		var top = body.offsetTop, left = body.offsetLeft;
-		if ( jQuery.offset.doesNotIncludeMarginInBodyOffset )
-			top  += parseFloat( jQuery.curCSS(body, 'marginTop',  true) ) || 0,
+
+		jQuery.offset.initialize();
+
+		if ( jQuery.offset.doesNotIncludeMarginInBodyOffset ) {
+			top  += parseFloat( jQuery.curCSS(body, 'marginTop',  true) ) || 0;
 			left += parseFloat( jQuery.curCSS(body, 'marginLeft', true) ) || 0;
+		}
+
 		return { top: top, left: left };
 	}
 };
@@ -92,7 +118,7 @@ jQuery.offset = {
 
 jQuery.fn.extend({
 	position: function() {
-		if ( !this[0] ) return null;
+		if ( !this[0] ) { return null; }
 
 		var elem = this[0],
 
@@ -122,8 +148,9 @@ jQuery.fn.extend({
 
 	offsetParent: function() {
 		var offsetParent = this[0].offsetParent || document.body;
-		while ( offsetParent && (!/^body|html$/i.test(offsetParent.tagName) && jQuery.css(offsetParent, 'position') === 'static') )
+		while ( offsetParent && (!/^body|html$/i.test(offsetParent.tagName) && jQuery.css(offsetParent, 'position') === 'static') ) {
 			offsetParent = offsetParent.offsetParent;
+		}
 		return jQuery( offsetParent );
 	}
 });
@@ -134,19 +161,21 @@ jQuery.each( ['Left', 'Top'], function(i, name) {
 	var method = 'scroll' + name;
 
 	jQuery.fn[ method ] = function(val) {
-		if ( !this[0] ) return null;
+		if ( !this[0] ) { return null; }
 
 		if ( val !== undefined ) {
 			// Set the scroll offset
 			return this.each(function() {
 				win = getWindow( this );
 
-				win ?
+				if ( win ) {
 					win.scrollTo(
 						!i ? val : jQuery(win).scrollLeft(),
 						 i ? val : jQuery(win).scrollTop()
-					) :
+					);
+				} else {
 					this[ method ] = val;
+				}
 			});
 		} else {
 			var elem = this[0],
@@ -162,8 +191,10 @@ jQuery.each( ['Left', 'Top'], function(i, name) {
 	};
 
 	function getWindow( elem ) {
-		return ("scrollTo" in elem && elem.document) ? elem :
-			(elem.nodeName === "#document") ? elem.defaultView || elem.parentWindow :
+		return ("scrollTo" in elem && elem.document) ?
+			elem :
+			elem.nodeType === 9 ?
+				elem.defaultView || elem.parentWindow :
 				false;
 	}
 });