61.65
(a) General. A person who applies for an instrument rating must:
(1) Hold at least a current private pilot certificate, or be concurrently applying for a private pilot certificate, with an airplane, helicopter, or powered-lift rating appropriate to the instrument rating sought;
How you can get to the 50 hours x-country and 40 hours instrument instruction before you get to PVT minimums is beyond me. I seem to recall at one time there was guidance that the 3 hours instrument instruction for the PVT did not count towards the 40 required for the IR because the goals of the training were different. Not sure what the current take is on that.