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Viacom, Inc.
(short for Video & Audio Communications) is an American global mass media company with interests primarily in cinema and cable television. Voting control of Viacom is held by National Amusements, Inc., a privately owned theater company controlled by billionaire Sumner Redstone. Redstone also holds, via National Amusements, a controlling stake in CBS Corporation.

The current Viacom was created on December 31, 2005, as a spin-off from the original Viacom, which changed its name from Viacom to CBS Corporation at the same time. CBS Corporation, not Viacom, retains control of the over-the-air broadcasting, TV production, subscription pay television (Showtime) and publishing assets (Simon & Schuster) previously owned by the pre-split company. Predecessor firms of Viacom include Gulf+Western, which later became Paramount Communications Inc., and Westinghouse Electric Corporation. Comprising BET Networks, Viacom Media Networks, and Paramount Pictures, Viacom operates approximately 170 networks reaching approximately 700 million subscribers in 160 countries. These networks include Nickelodeon, Comedy Central, MTV, Spike, and TV Land.

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