The accuracy of the Ingard-Myers boundary condition and a recently proposed modified Ingard-Myers boundary condition is evaluated for use in impedance eduction under the assumption of uniform mean flow. The evaluation is performed at three centerline Mach numbers, using data acquired in a grazing flow impedance tube, using both upstream and downstream propagating sound sources, and on a database of test liners for which the expected behavior of the impedance spectra is known. The test liners are a hard-wall insert consisting of 12.6 mm thick aluminum, a linear liner without a facesheet consisting of a number of small diameter but long cylindrical channels embedded in a ceramic material, and two conventional nonlinear liners consisting of a perforated facesheet bonded to a honeycomb core. The study is restricted to a frequency range for which only plane waves are cut on in the hard-wall sections of the flow impedance tube. The metrics used to evaluate each boundary condition are 1) how well it educes the same impedance for upstream and downstream propagating sources, and 2) how well it predicts the expected behavior of the impedance spectra over the Mach number range. The primary conclusions of the study are that the same impedance is educed for upstream and downstream propagating sources except at the highest Mach number, that an effective impedance based on both the upstream and downstream measurements is more accurate than an impedance based on the upstream or downstream data alone, and that the Ingard-Myers boundary condition with an effective impedance produces results similar to that achieved with the modified Ingard-Myers boundary condition. Subscripts: D,U = a downstream source and an upstream source quantity e, s = an exit plane and a source plane quantity FEM, Meas = a finite element computed and a measured quantity J = lower wall microphone counter (J = 1, 2, 3 . . . nwall)