While the movie generally avoids overly-easy Rule of Funny, it still manages to earn more than its fair share of spit-takes, even from people not actually drinking anything at the time.
The shower scene, where Tom and Summer watch a porno and decide to try out one of the positions they saw in the shower. It doesn't work out very well. Funny enough as it is, but the fact that we don't actually see the position makes it hilarious.
Paul asking Tom about various "jobs" and Tom saying "no jobs, I'm unemployed".
"I HATE THIS SONG!"
The greeting card a broken Tom writes after Summer leaves him: "Roses are red, violets are blue... Fuck you whore".
Tom's blind date. Drunken karaoke singing is always hilarious, but Gordon-Levitt's especially good at it.
Tom: And then she took...a giant SHIT...on my FACE! ...LITERALLY!
Blind Date: ...Literally?
Tom: ...No, not literally, gross—ew, what's the matter with you?
"Darling . . . I don't know how to tell you this, but... there's a Chinese family in our bathroom."
Paul: Look, maybe she was just having a bad day.
Mackenzie: Yeah, maybe is was—was some sort of... hormonal thing.
This is a work of fiction. Names, characters, places and incidents either are products of the authorís imagination or are used fictitiously. Any resemblance to actual events or locales or persons, living or dead, is entirely coincidental.