I have a Gingerbread 2.3.4 powered Nexus S and I recently got some writable NFC tags. So far I can read them as blank tags
NXP, the maker of many NFC compatible chips, makes a free but closed source app to manipulate NFC tags. I've written quite a few tags with it.
See: NXP NFC Tagwriter app
https://market.android.com/details?id=com.nxp.nfc.tagwriter
If you want to write code to do so, inazaruk's link helps, or you could try the O'Reilly "Programming Android" online book. It's has an NFC section:
http://programming-android.labs.oreilly.com/ch16.html#ch18_id316624
It's not the greatest book -- I find it too dense and some parts are poorly written -- but its NFC section and code samples is the only one I've really seen to date apart from Android's own.