Honestly I have no idea anymore, I have seen it in a dozen forms at least.

Edit: from https://www.plainlanguage.gov/resources/humor/how-to-write-good/ :

The first set of rules (1-23) was written by Frank L. Visco and originally published in the June 1986 issue of Writers’ Digest. The second set of rules (24-53) is derived from William Safire’s Rules for Writers.