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CBS Corporation was controlled by Sumner Redstone through National Amusements, which also controlled the second incarnation of Viacom until December 4, 2019, when the two separated companies agreed to re-merge to become ViacomCBS. In 2005, Viacom split itself into two separate companies and re-established CBS Corporation through the spin-off of its broadcast television, radio and select cable television and non-broadcasting assets, with the CBS network at its core. In 2000, CBS came under the control of the original incarnation of Viacom, which was formed as a spin-off of CBS in 1971. two years later, and eventually adopted the name of the company it had acquired to become CBS Corporation. The Westinghouse Electric Corporation acquired the network in 1995, renaming its corporate entity to its current name CBS Broadcasting, Inc.

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In 1974, CBS dropped its original full name and became known simply as CBS, Inc. Under Paley's guidance, CBS would first become one of the largest radio networks in the United States, and eventually one of the Big Three American broadcast television networks. With the Columbia record label out of ownership, Paley rebranded the network as the Columbia Broadcasting System. They installed Paley, an in-law of the Levys, as president of the network. In early 1928, Judson and Columbia sold the network to Isaac and Leon Levy, two brothers who owned WCAU, the network's Philadelphia affiliate, as well as their partner Jerome Louchheim. In April of that year, the Columbia Phonograph Company, parent of the Columbia record label, invested in the network, resulting in its rebranding as the Columbia Phonographic Broadcasting System ( CPBS).

The network has its origins in United Independent Broadcasters Inc., a radio network founded in Chicago by New York City talent agent Arthur Judson in January 1927. It can also refer to some of CBS's first demonstrations of color television, which were held in the former Tiffany and Company Building in New York City in 1950. It has also been called the Tiffany Network, alluding to the perceived high quality of its programming during the tenure of William S. It is also sometimes referred to as the Eye Network, in reference to the company's trademark symbol, in use since 1951. The network's headquarters are at the CBS Building in New York City, with major production facilities and operations at the CBS Broadcast Center and Paramount headquarters One Astor Plaza also in that city and Television City and the CBS Studio Center in Los Angeles. ViacomCBS changes its name to Paramount GlobalĬBS Broadcasting, Inc., formerly Columbia Broadcasting System and commonly shortened to CBS, is an American commercial broadcast television and radio network that serves as the flagship property of the CBS Entertainment Group division of Paramount Global. Viacom splits into second CBS Corporation and ViacomĬBS Corporation and Viacom re-merge to form ViacomCBS Gulf+Western renamed as Paramount Communications Viacom buys full ownership of Showtime & MTV Networks Viacom is spun off from CBS as a separate company Gulf+Western acquires Desilu and renames it Paramount Television & CBS Films becomes CBS Enterprises