What is the absolute minimum content for web.config based url rewriting?

I'm going to be deploying an app in the near future on an IIS7 server, and would like to use the per-application URL rewriting settings in web.config, but this is not an ASP.NET application, so I have no need for anything superfluous.

What is the absolute minimum I need in my web.config in order to run my application and use URL Rewriting?