Transistor cells including a deep via lined with a dielectric material

A method of fabricating an integrated circuit (IC) structure, the method comprising:

• forming one or more device strata including a field effect transistor (FET) comprising a semiconductor material body, wherein:
• the semiconductor material body comprises a channel material and the FET comprises:
• a source semiconductor and a drain semiconductor separated by the channel material;
• and
• a gate electrode adjacent to the channel material and separated from the source semiconductor and the drain semiconductor by a dielectric spacer;
• forming a via opening through a thickness of the device strata that is at least equal to a thickness of the semiconductor material body, the via opening exposing the dielectric spacer;
• forming a dielectric liner along a sidewall of the via opening, and in direct contact with the dielectric spacer;
• and
• forming via metallization within the via opening, the via metallization separated from the gate electrode by at least the dielectric liner and the dielectric spacer.

A method of fabricating a field effect transistor (FET) structure, the method comprising:

• forming a source and a drain separated by a channel adjacent to an isolation dielectric;
• forming a gate stack over the channel, the gate stack including a gate electrode and a gate dielectric;
• forming source and drain metallization in contact with corresponding ones of the source and drain, and separated from the gate electrode by at least a spacer comprising a dielectric;
• forming a via opening in the isolation dielectric that exposes the spacer at a sidewall of the via opening;
• forming a liner within the via opening that is in direct contact with the spacer, wherein the liner comprises a dielectric;
• depositing a conductive material with the via opening to interconnect a first end of a via metallization with the source or drain;
• and
• forming a back-side metallization in contact with a second end of the via metallization, opposite the first end.