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CBS (formerly known as Columbia Broadcasting System) is an American broadcasting company-owned by ViacomCBS. Before becoming known as Viacom, Westinghouse owned CBS in 1995 until it was acquired by the 1st Viacom in 1999. In 2005, CBS and Viacom separated as different entities whilst still being owned by National Amusements. In August 2019, National Amusements announced the re-merging of the two companies and by December 4, the deal was completed and became known as ViacomCBS.

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