Active Transaction in SQL Server?

What is Active Transaction in SQL Server and Is there any T-SQL command or function available to check active transactions in SQL Server Database ?

Do you mean open transactions i.e. ones that have not been committed? You can use the following to find the oldest

DBCC OPENTRAN

BOL

You should also be able to query sys.dm_tran_active_transactions

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Thanks Dohsan for your helpful link and suggestion.