Minimum Required Instruments - Take me back to where I came from...

FAR 91.205 has the aircraft equipment requirements for VFR and IFR flight.

(b) Visual-flight rules (day). For VFR flight during the day, the following instruments and equipment are required:
(1) Airspeed indicator.
(2) Altimeter.
(3) Magnetic direction indicator.
(4) Tachometer for each engine.
(5) Oil pressure gauge for each engine using pressure system.
(6) Temperature gauge for each liquid-cooled engine.
(7) Oil temperature gauge for each air-cooled engine.
(8) Manifold pressure gauge for each altitude engine.
(9) Fuel gauge indicating the quantity of fuel in each tank.
(10) Landing gear position indicator, if the aircraft has a retractable landing gear.
(11) For small civil airplanes certificated after March 11, 1996, in accordance with part 23 of this chapter, an approved aviation red or aviation white anticollision light system. In the event of failure of any light of the anticollision light system, operation of the aircraft may continue to a location where repairs or replacement can be made.
(12) If the aircraft is operated for hire over water and beyond power-off gliding distance from shore, approved flotation gear readily available to each occupant and, unless the aircraft is operating under part 121 of this subchapter, at least one pyrotechnic signaling device. As used in this section, “shore” means that area of the land adjacent to the water which is above the high water mark and excludes land areas which are intermittently under water.
(13) An approved safety belt with an approved metal-to-metal latching device for each occupant 2 years of age or older.
(14) For small civil airplanes manufactured after July 18, 1978, an approved shoulder harness for each front seat.
(15) An emergency locator transmitter, if required by §91.207.
(16) For normal, utility, and acrobatic category airplanes with a seating configuration, excluding pilot seats, of 9 or less, manufactured after December 12, 1986, a shoulder harness for—
(i) Each front seat that meets the requirements of §23.785 (g) and (h) of this chapter in effect on December 12, 1985;
(ii) Each additional seat that meets the requirements of §23.785(g) of this chapter in effect on December 12, 1985.

(c) Visual flight rules (night). For VFR flight at night, the following instruments and equipment are required:
(1) Instruments and equipment specified in paragraph (B) of this section.
(2) Approved position lights.
(3) An approved aviation red or aviation white anticollision light system on all U.S.-registered civil aircraft. Anticollision light systems initially installed after August 11, 1971, on aircraft for which a type certificate was issued or applied for before August 11, 1971, must at least meet the anticollision light standards of part 23, 25, 27, or 29 of this chapter, as applicable, that were in effect on August 10, 1971, except that the color may be either aviation red or aviation white. In the event of failure of any light of the anticollision light system, operations with the aircraft may be continued to a stop where repairs or replacement can be made.
(4) If the aircraft is operated for hire, one electric landing light.
(5) An adequate source of electrical energy for all installed electrical and radio equipment.
(6) One spare set of fuses, or three spare fuses of each kind required, that are accessible to the pilot in flight.

(d) Instrument flight rules. For IFR flight, the following instruments and equipment are required:
(1) Instruments and equipment specified in paragraph (B) of this section, and, for night flight, instruments and equipment specified in paragraph © of this section.
(2) Two-way radio communications system and navigational equipment appropriate to the ground facilities to be used.
(3) Gyroscopic rate-of-turn indicator, except on the following aircraft:
(i) Airplanes with a third attitude instrument system usable through flight attitudes of 360 degrees of pitch and roll and installed in accordance with the instrument requirements prescribed in §121.305(j) of this chapter; and
(4) Slip-skid indicator.
(5) Sensitive altimeter adjustable for barometric pressure.
(6) A clock displaying hours, minutes, and seconds with a sweep-second pointer or digital presentation.
(7) Generator or alternator of adequate capacity.
(8) Gyroscopic pitch and bank indicator (artificial horizon).
(9) Gyroscopic direction indicator (directional gyro or equivalent).

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