code: def mssql_transaction_count(engine_or_conn: Union[Connection, Engine]) -> int:
      
      sql = "SELECT @@TRANCOUNT"
      with contextlib.closing(
              engine_or_conn.execute(sql)) as result:  # type: ResultProxy  # noqa
          row = result.fetchone()
          return row[0] if row else None
docs: For Microsoft SQL Server specifically: fetch the value of the ``TRANCOUNT``
      variable (see e.g.
      https://docs.microsoft.com/en-us/sql/t-sql/functions/trancount-transact-sql?view=sql-server-2017).
      Returns ``None`` if it can't be found (unlikely?).