Paul Provenza's film centres on one joke but it is probably the most offensive, filthiest joke in the world, including incest, bestiality, necrophilia and extreme under-age sex - the punchline is the title of the film. Nearly 100 comedians talk about its construction and context and then tell it in a variety of guises - Kevin Pollack imitates Christopher Walken telling it, Matt Stone and Trey Parker have the kids from South Park trying to understand it and even the demure Carrie Fisher joins in.