Identify Deferred Tables

sp_help includes information about deferred tables in the object_status column.

This example shows a partial sp_help output for the im_not_here_yet deferred table:
sp_help im_not_here_yet
Name            Owner  Object_type  Object_status        Create_date
---------------  -----  -----------  -------------------  -------------------
im_not_here_yet    dbo   user table  deferred allocation    Apr 9 2012 2:09PM

sysobjects includes the 0x80 status bit in the sysstat3 column to indicate that a table is deferred.