Is the taskhost.exe process a virus, spyware or malware?

Process description:

Host Process for Windows Tasks

Author: Microsoft Corporation
Part of: Unknown
taskhost.exe is an important part of the Windows 7 operating system which is responsible for managing any processes running as DLLs (not EXEs).
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Common location(s):
%windows%system32
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What is this taskhost.exe process and what does it do?
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Anyone have ANY info?
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