There are two rules I follow:
- Accept the most basic type that will work
- Return the richest type your user will need
So when writing a function or method that takes a collection, write it not to take a List, but an IList<T>, an ICollection<T>, or IEnumerable<T>. The generic interfaces will still work even for heterogenous lists because System.Object can be a T too. Doing this will save you headache if you decide to use a Stack or some other data structure further down the road. If all you need to do in the function is foreach through it, IEnumerable<T> is really all you should be asking for.
On the other hand, when returning an object out of a function, you want to give the user the richest possible set of operations without them having to cast around. So in that case, if it's a List<T> internally, return a copy as a List<T>.
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