A transaction cannot be rolled back after a COMMIT TRANSACTION statement is executed, except when the COMMIT TRANSACTION is associated with a nested transaction that is contained within the transaction being rolled back. In this instance, the nested transaction will also be rolled back, even if you have issued a COMMIT TRANSACTION for it.
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Explanation:
A transaction cannot be rolled back after a COMMIT TRANSACTION statement is executed, except when the COMMIT TRANSACTION is associated with a nested transaction that is contained within the transaction being rolled back. In this instance, the nested transaction will also be rolled back, even if you have issued a COMMIT TRANSACTION for it.