WCBS is a subsidiary of CBS Television Stations, which is a subsidiary of the CBS Corporation, a mass media company. The company, through its many and varied operations, combines a reach with well-positioned local businesses, all of which provide it with a distribution network by which it serves audiences and advertisers in nearly 50 states and key international markets. It was formed in 2005, after its parent company Viacom split into two separate publicly traded corporations. CBS Corporation has operations in virtually every field of media and entertainment, such as broadcast television, local television, television production and syndication, cable television, radio, advertising on out-of-home media, publishing, theme parks, digital media and consumer products. The company s divisions include CBS Corporation, CBS Television, UPN, CBS Television Stations, CBS Paramount Television, King World, Showtime, CBS Radio, CBS Outdoor, Simon & Schuster, Paramount Parks, CBS Digital Media, CSTV Networks and CBS Consumer Products. WCBS maintains a location in New York.