Do nutritional facts take into account the inedible parts of certain foods?
Nutritional values are based on Servings, not on the whole product, so it is realistic to assume that the values are based on what is actually to be consumed. 

As for the second part of your question, I would refer you to this site that simplifies FDA labeling and nutrition requirements:

https://www.foodpackaginglabels.net/food-labeling-requirements/