Punch-Lines, as said above, shouldn't really be present, unless it's a form of set-up for some other joke, like an off-handed comment about it. Conversations flow naturally, and so should your script. I'm writing a Comedy too this year, and it's going to be somewhat physical, and rely more on the differences in characters to draw out the comedic effect. One great playwright to look at for inspiration is Neil Simon. His plays flow very nicely and are amazingly funny.
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