Use the create table . . . with deferred_allocation parameter to create deferred tables.
create table table_name . . . with deferred_allocation
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.
create table table_name . . . with immediate_allocation