1) To attach or ascribe.
2) To place responsibility or blame on one person for acts of another person because of a particular relationship, such as mother to child, guardian to ward, employer to employee, or business associates.
Example: a child's negligence in driving a car without a license may be imputed to the parent.
3) To attribute knowledge to a person because of the person's relationship to the one actually possessing the information.
Example: if one partner in a business is informed of something, that knowledge is imputed to other partners.
(See also: vicarious liability)