It's also in how you watch things. I sometimes catch old films in the theatre and the room is filled with laughter. I was belly laughing to The Palm Beach Story (Sturges, 1942). Heck, I've been to see Shakespeare where everyone's laughing.
My Cousin Vinnie is an example that holds up still. No current events, no racist jokes, just typical social interactions that are still relevant.
Steve Martin's comedy in general isn't funny anymore for me. I listened to his 70s albums which I found hilarious when I was a kid. Nothing about them is funny anymore. The jokes themselves aren't funny. It's only the delivery that made them funny and that style of delivery doesn't work anymore. He's been in some great movies, some of which are comedies and still funny but his own stand up comedy isn't anymore, at least for me.