As I've just been discussing on Smeags' wall recently: Arrested Development is my favourite TV show ever. It never fails to make me laugh, even on the 20th+ time watching it. So many in jokes it's just... yeah, nothing comes close.
Honourable mentions to a few other shows though. Futurama hits some really high notes; the first 3 series of Park & Recreation are absolutely awesome; and I have to agree with the OP. "It's Always Sunny in Philadelphia" has been offensively funny for 7+ series and I absolutely love it. Wish it was shown over here; I've had to torrent all the episodes I've watched so far.
"Dennis & Dee go on Welfare" is possibly my favourite episode of any TV show ever. That, or Greg Pikitis from P&R. "Hello, I'm a recovering crackhead and this is my retarded sister I take care of. I'd like some welfare please".
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