There are many different theories out there as to what the formula for comedy is. Good luck. Comedy is often the abscence of formula. There is math in everything, but the more you break comedy apart, the less funny it becomes (Studio 60). It's about the unexpected, the absurd, the truthful and, well... the funny. That's the bottom line. Funny=Comedy. That's as complex as the theory needs to get.
For those people out there who want to be funny and ask themselves: What is funny? , I can only say one thing. stop thinking. Use drugs or alcohol or books if you need to, but the sooner you stop receiving messages from your brain the sooner your brain will start working shit out on it's own. It will figure out what funny is without any help from you. This is good policy for anything. Let your brain do all the thinking. Your brain is smarter then you are. In most cases.
Those close to me know what my theory of comedy is. It's sacred and
secret, so I won't post it here. Let's just say that rollerskates are #
2.
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