create-element-with-name.js

function createElementWithName(type, name) {
  var element;
  // First try the IE way; if this fails then use the standard way
  if (document.all) {
    element =
      document.createElement('< '+type+' name="'+name+'" />');
  } else {
    element = document.createElement(type);
    element.setAttribute('name', name);
  }
  return element;
}

createElement-example.js

var oAnchor = document.createElement("<A NAME='AnchorName'></A>");

Firefoxs-result.html

<<input name="company" /> id="company" maxlength="255" />

IEs-results.html

<INPUT id=company maxLength=255>

not-in-IE.js

var inpt = document.createElement('input');
inpt.setAttribute('name', 'company');