Personally, I'd put The Office (US/NBC) above it as well.

Hell, I even like Scrubs better, although that's probably very much a minority opinion.

{ I'm surprised no one has said Simpsons - although to me, Seinfeld probably tops it. }

I'm not shitting on Seinfeld, but IMO it is not the greatest sitcom of all time. It's a classic, obviously, but it's not # 1.