AOL Time Warner

[b]AOL Time Warner[/b] was formed in early 2001 after [l=AOL] ([l=America Online]), the largest dial-up ISP provider and major internet holding, acquired [l=Time Warner] in February 2000 for $183 billion (a record-breaking corporate merger at the time). The company briefly served as an umbrella and parent to [b][l=Warner Music Group][/b]. Following the rapid market decline, the corporation only lasted for three years; by 2003, Time Warner reverted to the former branding, without "AOL."

Appears on releases usually as "An AOL Time Warner Company" and should be credited in LCCN-section as Record Company — except for cases where it's verbatim attributed a different role.