Use the create table . . . with deferred_allocation parameter to create deferred tables:
create table table_name . . . with deferred_allocation
For example, to create a table named im_not_here_yet, enter:
create table im_not_here_yet ( col_1 int, col_2 varchar(20) ) with deferred_allocation
sp_dboption 'deferred table allocation' need not be enabled to create deferred tables.
Use create table . . . with immediate_allocation to create tables that are not deferred when sp_dboption 'deferred table allocation' is enabled. The syntax is:
create table table_name . . . with immediate_allocation