Founded in 1927 with a merger of the Columbia Phonograph Company and United Independent Broadcasters, the Columbia Broadcasting System became the legal name from 1928 until 1974. Sometimes, called the "Eye Network" due to the logo of an eye shape. 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, joining ABC and NBC.

Throughout the years, CBS has been more and less involved with other important television, film, and radio companies, including Paramount Pictures, Desilu Productions and Viacom.

As of the writing of this narrative, Audacy leads the radio and some of the on-line content of what was briefly ViacomCBS. Being a part of a competitive market, corporation names may continue to change quickly. The CBS name and logo continue to represent the majority of the company.

CBS was ranked 197th on the 2018 Fortune 500 of the largest American corporations by revenue.

More Info: en.wikipedia.org