The Victor Talking Machine Company was an American recording company and phonograph manufacturer, incorporated in 1901. Victor was an independent enterprise until 1929 when it was purchased by the Radio Corporation of America (RCA) and became the RCA Victor Division of the Radio Corporation of America until late 1968, when it was renamed RCA Records.

The RCA Corporation was a major American electronics company, which was founded in 1919 as the Radio Corporation of America. It was initially a patent trust owned by General Electric (GE), Westinghouse, AT&T Corporation and United Fruit Company. In 1932, RCA became an independent company after the partners were required to divest their ownership as part of the settlement of a government antitrust suit.