Section 61.65: Instrument rating requirements
(e) Use of flight simulators or flight training devices. If the instrument
 training was provided by an authorized instructor in a flight simulator or flight
 training device
(1) A maximum of 30 hours may be performed in that flight simulator or flight 
training device if the training was accomplished in accordance with part 142 of
 this chapter; or 
(2) A maximum of 20 hours may be performed in that
 flight simulator or flight
 training device if the training was not accomplished in
 accordance with part
 142 of this chapter.