SQL Server 2019

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CREATE PROCEDURE [inner] AS BEGIN
    SET XACT_ABORT, NOCOUNT ON;
    
    BEGIN TRY
        BEGIN TRANSACTION;
        
        IF (1 + 1 = 2) BEGIN
            ROLLBACK TRANSACTION;
        END ELSE BEGIN
            COMMIT TRANSACTION;
        END
    END TRY
    BEGIN CATCH
        IF @@TRANCOUNT > 0 BEGIN
            ROLLBACK TRANSACTION;
        END
    END CATCH
END
CREATE PROCEDURE [outer] AS BEGIN
    SET XACT_ABORT, NOCOUNT ON;
    
    BEGIN TRY
        BEGIN TRANSACTION;
        SELECT 'got to outer.0';
        EXEC [inner];
        SELECT 'got to outer.1';
        COMMIT TRANSACTION;
        SELECT 'got to outer.2';
    END TRY
    BEGIN CATCH
        IF @@TRANCOUNT > 0 BEGIN
            ROLLBACK TRANSACTION;
        END
        SELECT 'got to outer.3';
        
        --;THROW;
    END CATCH
END
EXEC [outer];


(No column name)


got to outer.0




(No column name)


got to outer.3