Start a T-SQL distributed transaction.
Syntax
      BEGIN DISTRIBUTED TRAN[SACTION] [transaction] [;]
      BEGIN DISTRIBUTED TRAN[SACTION] [@transaction_var ] [;]
 Key:
   transaction     A name for the transaction <= 32 characters.
   transaction_var A user-defined variable containing a transaction name.
Requires the Microsoft Distributed Transaction Coordinator (MS DTC) to be installed.
Example
BEGIN DISTRIBUTED TRANSACTION;
-- --
COMMIT TRANSACTION;
GO
"The two offices of memory are collection and distribution" - Dr. Johnson
Related commands:
BEGIN TRANSACTION 
  COMMIT TRANSACTION
Equivalent Oracle command:   SAVEPOINT