sys.dm_tran_session_transactions DMV (Dynamic Management View), described by BOL as follows: http://msdn.microsoft.com/en-us/library/ms188739.aspx

Returns correlation information for associated transactions and sessions.

This DMV helps in correlating the relation between session & transaction. We can get several details about transaction by correcting it will other DMVs & system catalogs.

Query 1 : Query to check Transaction & Session details

SELECT

ST.SESSION_ID,

ST.TRANSACTION_ID,

DB_NAME(SP.DBID) DB_NAME,

CASE IS_USER_TRANSACTION

WHEN 0 THEN ‘SYSTEM TRANSACTION’

WHEN 1 THEN ‘USER TRANSACTION’ END AS USER_OR_SYSTEM_TRANSACTION,

CASE IS_LOCAL

WHEN 0 THEN ‘DISTRIBUTED TRANSACTION’

WHEN 1 THEN ‘LOCAL TRANSACTION’ END AS TRANSACTION_ORIGIN,

SP.HOSTNAME,

SP.LOGINAME,

SP.STATUS,

SP.LASTWAITTYPE,

SQLT.TEXT

FROM

SYS.DM_TRAN_SESSION_TRANSACTIONS ST

JOIN

SYS.SYSPROCESSES SP

ON SP.SPID = ST.SESSION_ID

CROSS APPLY

SYS.DM_EXEC_SQL_TEXT(SP.SQL_HANDLE) SQLT

Sample Result

Remarks

1. Meaning of int value for is_user_transaction column

a. 1 = The transaction was initiated by a user request.

b. 0 = System transaction.

2. All possible state of transactions for is_local coulmn

a. 1 = Local transaction.

b. 0 = Distributed transaction or an enlisted bound session transaction.

3. To use this DMV, User required VIEW SERVER STATE permission on the server.

4. TRANSACTION_ID > 1000 & SESSION_ID > 50 is used for user transactions & sessions.

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Reference : Rohit Garg (http://mssqlfun.com/)