The banned list is an informal list amongst comedians of topics that should not be joked about or mocked, such as recent or major tragedy. The list changes over time and has few items that are "set in stone", so an actual reproduction of the list is impractical--but examples such as mocking the Holocaust or in America September 11th, would be a good start.
Stand-up comedians have the luxury of preparing material ahead of time and may be able to touch on these subjects if worded effectively. Other entertainers who think of things on the spot generally avoid them all together (ie improv comedians, radio DJ
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"Banned list".
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