Assume you own your house — fully paid for, no mortgage, no obligations apart from property taxes. Now assume that a comparable house in a comparable neighborhood could be rented for X dollars/month. Because you’re enjoying the benefit of such a property but aren’t paying rent, according to the “imputed income” fairytale you owe taxes on the X dollars/month you’re not paying.
There ya go.
You have captured the essence of one type of imputed income.