About The Aristocrats(2005)
"The Aristocrats" is a longstanding transgressive joke amongst comedians, in which the setup and punchline are almost always the same (or similar). It is the joke's midsection – which may be as long as the teller prefers and is often completely improvised – that makes or breaks a particular rendition.
The joke involves a person pitching an act to a talent agent. Typically the first line is, "A man walks into a talent agent's office." The man then describes the act. From this point, up to (but not including) the punchline, the teller of the joke is expected to ad-lib the most shocking act they can possibly imagine. This often involves elements of incest, group sex, graphic violence, defecation, coprophilia, necrophilia, bestiality, child sexual abuse and various other taboo behaviors.
The joke ends with the agent, shocked and often impressed, asking "And what do you call the act?" The punchline of the joke is then given: "The Aristocrats".