The Aristocrats

The movie consists of 100 comedians, each telling their own variation on the same filthy joke. A thumbnail sketch of the joke follows:

A family, consisting of a father, mother, son, daughter and a dog, walks into a talent agent's office and asks the agent to represent them. The agent asks what they do, and the family demonstrates, breaking into acts of perversion that usually include scatology, bestiality, incest, sadomasochism and fountains of bodily fluids. When the act wraps up, the dumbfounded talent agent says, "That's horrible. It's disgusting. I've never seen anything like it. What do you call yourselves?" The father proudly answers, "The Aristocrats!"
Clearly, the purpose of the 70-year-old joke is not to entertain the audience, but rather to give the comedian a chance to test his or her 'chops' on improvisation and stretching the boundaries of bad taste. The purpose of the movie, however, is slightly more complex. The filmmakers call it a celebration of freedom of expression in America.

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Read more about this film at The Internet Movie Database.