I have found the solution for my question about Windows 2000 and VB 6 Com object problem.
If you are trying to build a Com Object on Windows 2000 with VB 6, you wont be able to find 'Microsoft Transaction Server Type Library' in the project references window. You have to use COM+ Services Type Library Instead. Windows 2000 and later does not include MTxAS.dll for this operation. MS uses COMSVCS.dll instead.
There is another problem with this Type Library. After changing the library name from MTS to COM+ Services we have to correct the ObjectContext object type written on the step 5 of Faisal Khan's article.
Change the line
Private ObjectContext As MTxAS.ObjectContext
with
Public ObjectContext As COMSVCSLib.ObjectContext
It works, and is great.