In "The Library" Jerry is hounded by the library detective Mr. Bookman: "The library detective's name is bookman?!". I remember seeing an episode of Caroline In The City where the same gag is used (in a much less funny way)... A bank manager was named Mr. Banks.
And in "The Lip Reader" Elaine pretends tp be deaf so she didn't have to talk to the car service guy ("God forbid you could discuss the jumbles"!). She tells Jerry that she's not a bad person: how she doesn't poof her hair up when she goes to the movies etc. and that "when there's a squirrel in my apartment I say "*get* *out*" I don't throw stuff at them like some people do." (or something like that). There was an ep of Everybody Loves Raymond where Ray says he's not a bad person because he swerves to avoid squirrels in his car.
Also, I don't know what ep it was, but in Jerry's stand up act at beginning of the show, he says (something like) "Who will aliens think are the masters if they're looking at us and see people walking their dogs, and when the dog leaves a mess WE pick it up after them....". (I know that's nowhere near accurate but it's the idea that's important). On Becker, Ted Dansen was commenting on how people who run are idiots: "You see a man and his dog. The guy's running around an oval and the dog's just sitting there watching. Who's more intelligent? The runner or the dog?"
Does anyone know any other shows that have borrowed from the classic?