code: function ie9elem(el, html, tagName, select) {
  
      var div = mkEl(GENERIC),
        tag = select ? 'select>' : 'table>',
        child
  
      div.innerHTML = '<' + tag + html + '</' + tag
  
      child = $(tagName, div)
      if (child)
        el.appendChild(child)
  
    }
docs: creates tr, th, td, option, optgroup element for IE8-9 /* istanbul ignore next