The English term 'imputation' has a couple of senses: 1: the attribution to a source or cause; 2: a statement attributing something dishonest (especially a criminal offense)
The English term 'imputation' has a couple of senses: 1: the attribution to a source or cause; 2: a statement attributing something dishonest (especially a criminal offense)
The US taxes the worldwide income of it's citizens. Essentially, where the money was made/invested makes no difference, other than any applicable credits for foreign taxes already paid on that income.