We don't see a BEGIN TRANSACTION anywhere, so we can't tell where it is in the procedure.

When you begin a transaction, other sessions cannot query the table and retrieve those rows inserted but not yet committed. Once a COMMIT TRANSACTION is executed, the rows can be viewed by other sessions. So you should be able to view them from other SSMS windows while the procedure is running.

Without the code, however, there's no real way to definitively answer your question. There may be other problems we can't see, such as the start of the transaction being inside an IF structure or something else we haven't even considered. This is why people can only take their best guess and can't really work on the problem without making a bunch of assumptions.