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Default Day Number For 365 Day Year

How can one determine the correct day of the year, based on a 365 day year?
I can use €˜DAYS360 to find the number of todays date
=DAYS360(1/1/2006,9/20/2006,FALSE) will yield €˜259. But the actual day
number based on a 365 day year is 263. I don't care about a 360 days year (I
don't live there!). Again, how can I calculate the actual day number based
on a 365 day year?
PS Why does this formula yield €˜38420 instead of €˜259?:
=DAYS360(1/1/2006,TODAY(),FALSE)
 
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