You can use temporary table:
IF NOT OBJECT_ID(N'@SomeData',N'U') IS NULL
DROP TABLE #SomeData
CREATE TABLE #SomeData(f1 INT, f2 CARCHAR(30))
INSERT INTO #SomeData (f1, f2)
SELECT f1, f2
FROM YourTable
DECLARE @iVal INT
SELECT @iVal = ISNULL(MAX(f1,0))+1
FROM YourTable
INSERT INTO #SomeData (f1, f2)
VALUES (@iVal, 'ALL')
SELECT *
FROM #SomeData
After all, remember to delete temporary table!