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CBS Corporation was an American multinational media company with interests primarily in commercial broadcasting, publishing and television production. The first incarnation of the company was formed on November 30, 1997 after the Westinghouse Electric Corporation was renamed as CBS Corporation. It later merged with Viacom on April 15, 2000. The second incarnation was formed after it was split from Viacom on December 31, 2005, alongside an entirely new Viacom; both the second CBS Corporation and the second Viacom were controlled by National Amusements, a theater company owned by billionaire Sumner Redstone.
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