I'm very particular about comedies from across the pond, really; there's sometimes a level of humour that I don't find funny, or I feel has been dumbed down for the wider audience. Having said that, I do like US comedy just as much as British, really.
My current favourites from the good old US are The Big Bang Theory and Scrubs. BBT feels a little like IT Crowd for a younger, less tech-orientated audience; the jokes aren't so vague that only a certain demographic will understand them. And Scrubs... well, I've loved that since the very beginning, though it feels as though they're trying to live past their prime by continuing past Season Eight.
They should take a leaf out of Fawlty Towers' book; quit while you're ahead, before things get stale.
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