The second incarnation of CBS Corporation (the first being a short-lived rename of the Westinghouse Electric Corporation) was an American multinational media conglomerate with interests primarily in commercial broadcasting, publishing, and television production. It was one of the two companies formed from the December 31, 2005 spin-off of the Viacom assets of the original Viacom, as founded by Ralph Baruch in 1952 as CBS Television Film Sales. It was one of two companies which succeeded the original incarnation of Viacom, alongside the second incarnation of Viacom; both were controlled by National Amusements, a theater company controlled by billionaire Sumner Redstone. The spin-off was structured so that CBS Corporation would be the legal successor to the first Viacom, with the second Viac