Convert from List into IEnumerable format

Why not use a Single liner ...

IEnumerable<Book> _Book_IE= _Book_List as IEnumerable<Book>;

You can use the extension method AsEnumerable in Assembly System.Core and System.Linq namespace :

List<Book> list = new List<Book>();
return list.AsEnumerable();

This will, as said on this MSDN link change the type of the List in compile-time. This will give you the benefits also to only enumerate your collection we needed (see MSDN example for this).

As far as I know List<T> implements IEnumerable<T>. It means that you do not have to convert or cast anything.

You don't need to convert it. List<T> implements the IEnumerable<T> interface so it is already an enumerable.

This means that it is perfectly fine to have the following:

public IEnumerable<Book> GetBooks()
{
    List<Book> books = FetchEmFromSomewhere();    
    return books;
}

as well as:

public void ProcessBooks(IEnumerable<Book> books)
{
    // do something with those books
}

which could be invoked:

List<Book> books = FetchEmFromSomewhere();    
ProcessBooks(books);