Everyone's taste in comedy varies, I have a harder time understanding when people don't find something funny.
With that said, things I don't find funny that others seem to.
Female comedians. Now this might seem like a massive generalisation, and with the exception of Sarah Silverman and the occasional cutting remark by Jo brand, women just aren't funny. I have no idea what it is. This includes: the Catherine Tate show and Katy Brands big ass show, both responsible for 30 straight minutes of cringing silence. I know this makes me sound sexist, I don't choose to find women unfunny, I just want be honest and wonder if anyone else has found themselves quietly thinking the same thing and been too embarrassed to say it.
Peter Kay. Britain's favourite comedian I remember this guy was voted a being. It's the crazy frog paradigm, just because million of people buy into something, doesn't make it good.
The Big Bang Theory. It's perfectly enjoyable to watch, I don't hate the show, I just don't ever find myself laughing. 4 clever guys, one averagely intelligent girl, hilarity ensues? No.
Casual Bigotry. Calling people Jews, Jewish, N*****s. That being said I do find it funny when people hold a mirror up to people's racist views. Family Guy for example. A lot of people accuse that show of being racist, it isn't, it ridicules the people that hold those views and buy into the stereotypes. It's like Brass Eye's pedophile episode, everyone was outraged at it for trivialising pedophilia. It wasn't making pedophiles an object of comedy, far from it, it was laughing at how over the top and savage the media can be, often at the expense of logic, facts and humanity when it comes to sensitive topics. It was then vindicated by the media's subsequent frenzy over the episode, proving Brass Eye's point in the most glorious way possible.
There's more but this is turning into an essay and I'm in danger of taking myself to seriously. With that in mind: Fart, boobies, bums and ballsacks.