In Legit, Australian stand-up comic Jim Jeffries plays a fictionalized version of himself, an edgy, foul-mouthed comedian trying to go mainstream. The show opens with Jeffries embarking on a flight of fancy about how he’d be a good father but not husband. So, he imagines, he’ll meet a pretty girl, they’ll fall in love, he’ll marry and impregnate her. “And then,” he concludes, “if she could die soon afterwards, that would be best for everyone.”

I recount this joke in detail because it’s the only one in the first two episodes that is within a country mile of being printable. Legit — and I say this with a certain amount of admiration, coupled with trepidation that some new program on the spring schedule will soon prove me wrong — is the most degraded, debauched and degenerate show on TV.

It has cripple jokes and mental retardation jokes. (I didn’t hear any racial jokes, but I’m sure that’s an oversight that will be promptly corrected.) It has sexual deviance jokes. It has bodily effluence jokes in epic profusion. It has hooker jokes and hemorrhoid jokes and animal-genitalia jokes.

There is practically no frame of the show in which at least one character (and usually all) is not engaged in dauntless substance abuse. And when you hear a line like, “Why is Rodney in his underwear and has vomit all over his face?,” trust me, you will know the answer in exacting detail.

I’m not saying that some people won’t find Legit funny, just that most of them will be on TSA watch lists.

To the extent the show revolves around plots rather than stream-of-consciousness moral turpitude, they generally entail Jeffries trying to enliven the existence of his friend Billy (DJ Qualls, Supernatural), bedridden with severe muscular dystrophy. First episode: Billy goes to a whorehouse! Second episode: Billy takes mushrooms! By season’s end, I’m guessing, Billy will be smoking crack and performing Aztec sacrifices.

Billy’s brother Steve (Dan Bakkedahl, The Daily Show), afflicted with a near-terminal case of “divorced-induced erectile dysfunction,” is only slightly more capable. Also along for the ride are Mindy Sterling ( iCarly) as their overprotective and bughouse-crazy mother, and John Ratzenberger as their henpecked, neurotic dad. Ratzenberger, once upon a time, played the beloved blowhard mail-carrier Cliff on Cheers. Talk about going postal.