Learn to write like Monty Python. Golly, and for only $36? It’s a steal! (For the humor-impaired, that was sarcasm. Although, if you’re really humor-impaired, maybe this e-book is for you.)
Not that my stints writing for the Monty Python Society and a campus sketch comedy show qualify me as any kind of expert, but if you’re serious about writing funny, I think there are easier ways to go about it. That money would probably be better spent towards the purchase of a copy of Final Draft software, which more than anything will ease the process of writing scripts.
The rest is sense of humor and paying attention to what works. Comedy, like everything else, does have rules. But I doubt you can learn them from a 90-page PDF, much less learn how to use them, or when to break them.
Although I am somewhat curious about their “101 Great Ideas for a Sketch”. If I had more disposable income, I might buy a copy just so I could make fun of it.