Sony Music Entertainment (known as Sony Music and abbreviated as SME) is an American music company owned by Sony. It is incorporated as a general partnership of Sony Music Holdings Inc. through Sony Entertainment, a subsidiary of Sony Corporation of America. The company was first founded in 1929 as American Record Corporation and renamed Columbia Recording Corporation in 1938, following its acquisition by the Columbia Broadcasting System. In 1966, the company was reorganized to become CBS Records. Sony Corporation bought the company in 1987 and renamed it Sony Music Entertainment in 1991.

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