Subject Tables "on the fly" in Firebird?
Author Aaron Abend
SQL Server allows you to create a table "on the fly" and select from it, as
in...

Select count(*) from (select mycol from mytable where ...) VirtualTableName

My particular query is much more complex than this simple example. The
result I need cannot be obtained without this kind of structure or something
like it. I did get it working by creating a view called VirtualTableName,
so that is my current workaround, but if someone knows a better solution, I
would be grateful.

Specifically, is there some "into .." command that would work here? Note
that I do not want to do this in a stored procedure, so that presents
another limitation.

Thanks,

Aaron