In his lecture on television, Colin Tait described many characteristics of sitcoms, such as intertextuality. Intertextuality is when a show references other shows; a sitcom does not need to do this, but many sitcoms do make use of it. It is also far more common in sitcoms than it is in other shows, such as dramas, because it tends to be a comedic device. Intertextuality is a way to be funny without having to rely only on what's going on in the episode at the time. Most of the time when I see this, it's a character making a reference to a popular movie or actor, not necessarily another TV show. Something related to intertextuality is reflexivity, where a show references itself. This rewards viewers who regularly watch the show through jokes that someone who doesn't normally watch the show wouldn't get. It also allows the writers to use previous material, or to creating a running joke, or "gag". Because sitcoms generally go on for many episodes, intertextuality and reflexivity give writers more material to work with in addition to giving the audience more variety in the comedy they're watching.
My favorite sitcom, Arrested Development, uses intertextuality and reflexivity regularly. Arrested Development likes to make reference to the past work of its cast and crew; for example, references are made to the show Happy Days because of its connection to the producer and narrator of Arrested Development, Ron Howard. In another episode, Buster sings in a car to the same song that the actor who plays Buster did in a Volkswagon commercial. References are also made to movies. In one episode, after being kicked out of the house Tobias dresses up as a British nanny, Mrs. Featherbottom, so he can take care of his daughter, clearly referencing the movie Mrs. Doubtfire.
The show also uses reflexivity extensively. For example, in one episode Tobias and Carl Weathers discuss how great of a restaurant Burger King is, making fun of product placement: they do this because of Burger King's sponsorship of the show. Arrested Development also makes references to future events and episodes. Before Buster's hand gets bitten off by a seal, we see him discover a long-lost hand-shaped chair of his, while exclaiming "I never thought I could miss a hand so much." If a viewer goes back and watches this episode a second time, they will know that Buster is about to lose his hand, which will make his statement even funnier. So, intertextuality and reflexivity are big factors in what makes Arrested Development funny, but they also apply to most other sitcoms and impact them as well.
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