There is a scene where James Belushi takes a girl home from a bar and she is shown in black mistress type outfit where he gets strapped in to a chair device where she talks to him like a dominatrix.
There is a scene where James leaves John Ritter to go in a room with Russian woman where it is implied they have sex. Nothing is shown and no noise is heard, it is implied as they both emerge from room smoking and she is tying her belt.
There is no male nudity.