<p>Suppose I have a table called Companies that has a DepartmentID column. There's also a Departaments table that has as EmployeeID column. Of course I have an Employee table as well. The problem is that I want to delete a company, so first i have to delete all the employees for every departament and then all the departaments in the company.
Cascade Delete is not an option, therefore i wish to use nested transactions. I'm new to SQL so I would appreciate your help.</p>

I'm not answering your question, but foreign Keys
is
the way to go, why is it not an option?
As for nested transactions they are:
```
```
BEGIN
  delete from Employee where departmentId = 1;
  BEGIN
     delete from Department where companyId = 2;
     BEGIN
        delete from Company where companyId = 2;
     END
  END
END
```
```
Programmatically it looks different of course, but that'd depend on the platform you are using