"I've been making fun of Angelina Jolie since she made out with her brother," Handler says. "If I've learned nothing from this, it's to write some new jokes."
"Yeah, I'm not a fan," she adds. "She just doesn't come off to me as a sincere woman. She seems like a woman that you'd really want to avoid."
As for what topics she considers to be off-limits to comedy, Handler says: "I think talking about children and their looks is not nice. Like, unattractive children. I don't do that. And I don't talk about people who are dying. I think that's inappropriate."
"But I think it's important to be politically incorrect," she says. "You don't want to be nasty, and you don't want to be malicious. But it's okay – I mean, funny trumps everything in my mind."
Handler adds that her friendship with Jennifer Aniston [photos] had nothing to do with the comments, although she does enjoy spending time with the actress.
"Jennifer Aniston makes me laugh. She's irreverent and hilarious, and she sends me really, really funny e-mails."
Chelsea Handler says she's not going to apologize for 
