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I found a good source of material to enhance the article at [1] which is the special Billboard magazine section noting the label's 15th Anniversary. Steelbeard1 (talk) 18:30, 5 May 2010 (UTC)[reply]
In the context of this article, the parent company is the company that owned ABC Records (formerly ABC-Paramount Records) when the company existed until 1979. In this instence, the parent company is the American Broadcasting Company, formally known as American Broadcasting Companies Inc., formerly American Broadcasting-Paramount Theatres, Inc. Yes, the ABC Records catalogue is now owned by Universal Music Group, but ABC Records ceased to exist after ABC sold the record company to MCA Inc. which dissolved ABC Records and absorbed it into MCA Records. Steelbeard1 (talk) 18:47, 12 October 2013 (UTC)[reply]