US Patent 11569168 Integrated circuit, system and method of forming the same

An integrated circuit includes a first power rail, a second power rail, a signal line and a first active region of a first set of transistors. The first power rail is on a back-side of a substrate, and extends in a first direction. The second power rail is on the back-side of the substrate, extends in the first direction, and is separated from the first power rail in a second direction different from the first direction. The signal line is on the back-side of the substrate, and extends in the first direction, and is between the first power rail and the second power rail. The first active region of the first set of transistors extends in the first direction, and is on a first level of a front-side of the substrate opposite from the back-side.