# Accuracy and assumptions in deriving the Tully-Fisher relation

I understand the mathematical derivation of the Tully Fisher relation from basic physics formulas, as shown on this site. However, after using the physics equations, it seems that several assumptions are made from this point on.

First are statistical assumptions. There are statistical errors because the observable, luminous mass of the galaxy is less than the actual mass of the galaxy, and the mass of the galaxy is assumed to be only the observed mass, not the actual mass. Second, this relationship seems to assume that all galaxies are perfectly circular (with negligible thickness).

So, with all these assumptions necessary for the Tully-Fisher relation, how is the relationship derived, how can corrections be made for the assumptions when attempting calculations using this relationship, and why is the Tully-Fisher relation generally accepted by the astrophysics community?

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