There are generally two schools of thought when it comes to setting up a firewall:
1. Everything allowed unless expressly denied.
2. Nothing allowed unless expressly permitted.
My recommendation to you (as well as what I have implemented here) is to use thought #2. Don't worry about what you want to deny, shut everything down and open up only what you need to. This will help to keep you covered, otherwise every time someone comes up with a new hack, trojan, back-door, etc... you 'll haveto make updates. There are litterally thousands of ports that are used by various Trojan horse and Back door programs. do you want to have to block each one manually?
Block it all, open only the ports you need to the servers that need them, Port 80 for HTTP, 25 SMTP, 21 FTP, etc... if you have special applications that use specific ports code it into the firewall for that server only, protects the rest from a possible hack.
good luck with it,
-Mike