American multinational media / entertainment (holding) company, officially operating under the name CBS Inc. from 1974. Owner of the CBS trademark (1974-1997). The company was formerly legally known as Columbia Broadcasting System, Inc. (In 1997 renamed CBS Broadcasting Inc.).

The company's operations were segregated into three principal divisions (which included subdivisions) -- CBS Broadcast Group, CBS Records Group and CBS Publishing Group. Principal activities -- broadcasting, production, manufacturing and marketing of recorded music and videos, distributor of video games and computer software, and publishing. As of 1984 the company, through its numerous subsidiaries which formed its three principal divisions, employed over 30,000 people worldwide.

Divisions (and sub divisions)
CBS Broadcast Group
- CBS Television network, CBS Entertainment, CBS Sports, CBS News, CBS Television stations, CBS Radio, CBS operations and engineering, CBS Productions.

CBS Records Group
- CBS Records, CBS Records International, Columbia House, CBS Songs

CBS Publishing Group
- CBS educational and professional, CBS Magazines, CBS software

In 1982 the company established a jointly-owned venture with Twentieth Century Fox Film Corporation to form CBS/Fox Video, Inc. Worldwide subsidiaries included -- UK CBS Fox Video (Holdings) Ltd., CBS/Fox Video Ltd. Australia -- CBS Fox Video (South Pacific) Pty. Ltd. New Zealand -- CBS Fox Video (New Zealand) Ltd., Germany -- CBS/Fox Video (Germany) GmbH, Canada CBS/Fox Video (Canada) Ltd. Spain CBS/Fox Video (Espanola) SA (90%) France -- CBS/Fox Video French Film Licensing Corp., CBS/Fox Video (France) SA (99%), CBS/Fox Video International SARL (99%), Japan CBS/Fox Video (Far East) KK.

In 1987 the CBS Records Group division -- worldwide recorded music operations (consolidated under the newly formed holding company CBS Records Inc.), including the rights to the Columbia, Epic labels etc., were sold by CBS Inc. to the Sony Corporation of Japan. CBS Inc. granted Sony a temporary license to use the CBS brand. Following the acquisition, the holding company CBS Records Inc was subsequently renamed Sony Music Entertainment Inc. in 1991. In the same year as the Sony acquisition the various worldwide companies that formed part of the CBS Songs division within the CBS Records Group were acquired by SBK Entertainment World Inc., which included the rights (catalogues) to over 250,000 songs (SBK Entertainment World Inc. would subsequently be acquired by Thorn Emi Plc. in 1989).

Principal subsidiaries of CBS Inc. as of 1989 (not including indirectly owned local subsidiaries):
Austria - CBS Schallplatten GesmbH, Music Service Centre GesmbH (33.3%) Belgium - CBS Disques/Grammofoonplaten SA/NV Denmark - CBS Records aps, Grammofonselskab Distributions Centralen A/S (25%) France CBS International SA, CBS Disques S.A. (86%), Gilda SARL Finland - CBS Records OY, PEC-Musiikkitukku OY (33%) Germany - CBS Schallplatten GmbH Greece Diski CBS AEBE Italy - CBS Dischi S.p.A. Netherlands - CBS Grammofoonplaten B.V., Funckler BV (Funckler) Norway - CBS Records A/S Portugal - CBS (Portugal) Música E Discos, Lda. Spain Discos CBS, S.A., Madrid Sweden - CBS Records AB Switzerland - CBS Columbia AG UK - CBS Records International Ltd., CBS United Kingdom Ltd. (CBS Records Ltd.) USA CBS/Sony California, Inc Canada - CBS Broadcast International of Canada Ltd., CBS Records Canada Ltd., CBS Music Products Inc. Mexico - CBS/Columbia Internacional, S.A. Argentina - Discos CBS S.A.I.C.F. Brazil - Discos CBS Indústria e Comércio Ltda. Costa Rica Industria De Discos Centroamericana S.A. Chile - CBS Records Chile Ltda. Columbia - Discos CBS, S.A., Colombia El Salvador - Distribuidora Salvadorena De Discos SA Panama - Distribuidora Panamena De Discos SA Guatemala - Distribuidora Guatemalteca De Discos SA Venezuela - CBS/Columbia C.A. Peru - CBS Discos Del Peru S.A. Australia - CBS Australia Pty Ltd, CBS Productions Pty. Limited, CBS Records Australia Limited, Entertainment Distributors (Pty) Ltd. (50%) Japan - CBS/Sony Group Inc. (50%), CBS/Sony Inc., April music, Inc., CBS / Sony Family Club Inc., CBS/Sony Publishing Inc,, CBS/Sony Records Inc., Epic/Sony Inc., Japan Record Distribution System Inc.(50%), Music Plaza Inc Hong Kong - CBS/SONY HONG KONG LTD. (51%) Singapore - CBS (Singapore) Pte. Ltd. Thailand CBS Epic (Thailand) Ltd. (60%), CBS Music (Thailand) Ltd. (60%) Malaysia - CBS Records (Malaysia) Sdn. Berhad India CBS Gramophone Records & Tapes (India) Ltd. (40%) Israel - CBS Records Ltd. (2) Nigeria - CBS Nigeria Limited (60%) Kenya - CBS Records (Kenya) Ltd.

In 1997 the company was renamed CBS Broadcasting Inc., which as of 2017 remains the registered owner of the CBS trademark.

Also credited as CBS Inc and CBS, Inc.
Consider also Columbia Broadcasting System, Inc., if credited that way.