@@trancount

PRINT @@TRANCOUNT
--  The BEGIN TRAN statement will increment the transaction count by 1.
BEGIN TRAN
    PRINT @@TRANCOUNT
    BEGIN TRAN
        PRINT @@TRANCOUNT
--  The COMMIT statement will decrement the transaction count by 1.
    COMMIT
    PRINT @@TRANCOUNT
COMMIT
PRINT @@TRANCOUNT