GNU Collaborative International Dictionary of English
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Found one definition
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punch line (?), n.
1. The final sentence, phrase, or word in a joke or humorous story that is unexpected and produces the humorous effect; the point of a joke. [wns=1]
Syn. -- laugh line, gag line, tag line.
[PJC]
2. Hence: The final sentence, phrase, or word in any narration, speech, or advertisement that produces the speaker's intended effect.
[PJC]