Oracle Insert via Select from multiple tables where one table may not have a row

Question

I have a number of code value tables that contain a code and a description with a Long id.

I now want to create an entry for an Account Type that references a number

Answer 1

A slightly simplified version of Oglester's solution (the sequence doesn't require a select from DUAL:

INSERT INTO account_type_standard   
  (account_type_Standard_id, tax_status_id, recipient_id) 
VALUES(   
  account_type_standard_seq.nextval,
  (SELECT tax_status_id FROM tax_status WHERE tax_status_code = ?),
  (SELECT recipient_id FROM recipient WHERE recipient_code = ?)
)