SQL Server 2017

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SELECT CAST('s' AS VARCHAR(100)) AS [column]
INTO foo
1 rows affected

SELECT * FROM foo

column

s

SELECT @@TRANCOUNT;
BEGIN TRANSACTION; -- #1
SELECT @@TRANCOUNT;
BEGIN TRANSACTION; -- #2
SELECT @@TRANCOUNT;
UPDATE foo SET [column] = 'something';
COMMIT TRANSACTION; -- #2
SELECT @@TRANCOUNT;
ROLLBACK;

(No column name)

0

(No column name)

1

(No column name)

2

(No column name)

1

SELECT * FROM foo

column

s