The Aristocrats is a 2005 American documentary comedy film about the famous dirty joke of the same name. It was conceived and produced by comedians Penn Jillette and Paul Provenza, edited by Emery Emery, and released theatrically by THNKFilm. The film is dedicated to Johnny Carson, as The Aristocrats was said to be his favorite joke.
The joke involves a person pitching an act to a talent agent. Typically the first line is, A man walks into a talent agents 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 adlib 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 but often impressed, asking And what do you call the act? The punchline of the joke is then given The Aristocrats. ........
Source: Wikipedia