How to Write Comedy Quotes

“THE 7 FORMULAS OF HUMOR: 1. POW's -- plays on words 2. Reverses (quick switch in audience point of view) 3. Triples (build to exaggerated finale) 4. Incongruity (pairing two logical but unconventional ideas) 5. Stupidity (so audience feels superior) 6. Paired phrases (using antonyms, homonyms, synonyms) 7. Physical abuse (slapstick)”
― James Scott Bell, How to Write Comedy: The Danny Simon Notes

“Well, all I can tell you is every Jewish man I come across is making a move on me.” Not funny. By “curving” this language, the writers came up with a classic line. Who knows how many drafts it took? ELAINE: Well, something's goin' on here, 'cause every able-bodied Israelite in the county is drivin’ pretty strong to the hoop.”
― James Scott Bell, How to Write Comedy: The Danny Simon Notes