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CBS is one of the largest radio and television networks in the United States. The name is derived from an abbreviation of Columbia Broadcasting System, its former legal name. It is legally known as CBS Broadcasting, Inc. After the company became known as CBS, Inc. in 1971,[1] Westinghouse Electric Corporation acquired the network in 1995. Westinghouse adopted the CBS name in 1997 and was subsequently acquired by Viacom, Inc., in 2000.