$('<a href="#"></a>') fails on IE9 with "access refused" error.

The problem happens in buildFragment when accessing context.ownerDocument property.

Quick Fix:

jQuery.buildFragment = function( args, context, scripts ) {

var fragment, cacheable, cachehit,

first = args[ 0 ];

// Set context from what may come in as undefined or a jQuery collection or a node

context = context || document;

try {

context = (context[0] || context).ownerDocument || context[0] || context;

}

catch(e) {

context = context[0] || context;

}