There should be rules to answering this question.
First off I have said this before. No show on the HBO, Showtime, FX network should be allowed because they are allowed to use profanity and some nudity. That gives their writing content an unfair boost
Secondly situation comedies as entertaining as they are are 21 minute episodes and contain laugh tracks and punch lines and most of the episodes are unoriginal and were already done on another show.
"Action" was a comedy that tried using profanity on Fox back in 1999 and it got canceled quick even though it was a great show. Peter Dragon was the original Ari Gold. If Action was on HBO it would have won Emmy's.