Nest*ing* but NOT Nest*ed* transactions in SQL Server 2005

I just learned today that SQL server does not support nest*ed* transactions but it supports what is called nest*ing* of transactions.

It seems, the difference between Nested and Nesting transactions is that in Nested transactions the inner/child transactions are independent of the Outer/parent transactions. i.e., the child transactions can be committed and rolled back without interfering with the parent transactions. But it seems this is not the case with the Nesting transactions, where in if you roll back a child transaction it also roles back the Parent transaction. And also a commit on a child transaction does not actually commit the changes until the parent transaction is committed.