Any Structure On Sql Server Like WITH ... SELECT Structure On DB2

Hi,
I'm using DB2 UDB 7.2.
Also I'm doing some tests on SQL Server 2000 for some statements to
use efectively.
I didn't find any solution on Sql Server about WITH ... SELECT
structure of DB2.

Is there any basic structure on Sql Server like WITH ... SELECT
structure?

A Sample statement for WITH ... SELECT on DB2 like below
WITH
totals (code, amount)
AS (SELECT code, SUM(amount) FROM trans1 GROUP BY code
UNION ALL
SELECT code, SUM(amount) FROM trans2 GROUP BY code)
SELECT
code, SUM(amount)
FROM totals
GROUP BY code

.............................

Note: 'creating temp table and using it' maybe a solution.
However i need to know the definition of the result set of Union
clause. I don't want to use this way.
CREATE TABLE #totals (codechar(10), amount dec(15))
GO
INSERT INTO #totals
SELECT code, SUM(amount) FROM trans1 GROUP BY code
UNION ALL
SELECT code, SUM(amount) FROM trans2 GROUP BY code
GO
SELECT code, sum(amount) FROM #totals GROUP BY code
GO

Any help would be appreciated
Thanks in advance
Memduh