CFR 61.159(a)
CFR 61.159 Aeronautical experience: Airplane category rating.
(4) 75 hours of instrument flight time, in actual or simulated instrument conditions, subject to the following:
(i) Except as provided in paragraph (a)(4)(ii) of this section, an applicant may not receive credit for more than a total of 25 hours of simulated instrument time in a full flight simulator or flight training device.
(ji) A maximum of 50 hours of training in a fuil flight simulator or flight training device may be credited toward the instrument flight time requirements of paragraph (a)(4) of this section if the training was accomplished in a course conducted by a training center certificated under part 142 of this chapter.
(iii) Training in a full flight simulator or flight training device must be accomplished in a full flight simulator or flight training device, representing an airplane.