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This is real close, but I have to go with a South Park because I feel it's one of the funniest television episodes ever, if not the funniest.
The one I'm talking about is the Costa Rican Rain Forest episode where the kids are in the singing group G.G.W.K. (Getting Gay With Kids). The whole episode was just hilarious.
Overall because of episodes like that, I give South Park the slightest of edge overall, but the Simpsons is right up there.
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One day an Englishman, a Scotsman, and an Irishman walked into a pub together. They each bought a pint of Guinness. Just as they were about to enjoy their creamy beverage, three flies landed in each of their pints. The Englishman pushed his beer away in disgust. The Scotsman fished the fly out of his beer and continued drinking it, as if nothing had happened. The Irishman, too, picked the fly out of his drink but then held it out over the beer and yelled "SPIT IT OUT, SPIT IT OUT, YOU BASTARD!"
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