American mass media corporation
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The second and current incarnation of CBS Corporation, an American multinational media conglomerate with interests primarily in commercial broadcasting, publishing, and television production, was formed as the legal successor to the original Viacom on January 1, 2006. It is one of two companies which succeeded the original Viacom, alongside the present-day Viacom; both are owned by National Amusements, a theater company controlled by billionaire Sumner Redstone. The spin-off was structured so that CBS Corporation would be the legal successor to the old Viacom, with the new Viacom being an entirely new company.
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