Source : Webster's Revised Unabridged Dictionary (1913)

Imputation \Im`pu*ta"tion\, [L. imputatio an account, a charge:
   cf. F. imputation.]
   1. The act of imputing or charging; attribution; ascription;
      also, anything imputed or charged.

            Shylock. Antonio is a good man. Bassanio. Have you
            heard any imputation to the contrary? --Shak.

            If I had a suit to Master Shallow, I would humor his
            men with the imputation of being near their master.
                                                  --Shak.

   2. Charge or attribution of evil; censure; reproach;
      insinuation.

            Let us be careful to guard ourselves against these
            groundless imputation of our enemies. --Addison.

   3. (Theol.) A setting of something to the account of; the
      attribution of personal guilt or personal righteousness of
      another; as, the imputation of the sin of Adam, or the
      righteousness of Christ.

   4. Opinion; intimation; hint.

Source : WordNet®

imputation
     n 1: a statement attributing something dishonest (especially a
          criminal offense); "he denied the imputation"
     2: the attribution to a source or cause; "the imputation that
        my success was due to nepotism meant that I was not taken
        seriously"