This paper presents a physics-based analytical model for the MOS transistor operating continuously from room temperature down to liquid-helium temperature (4.2 K) from depletion to strong inversion and in the linear and saturation regimes. The model is developed relying on the 1D Poisson equation and the drift-diffusion transport mechanism. The validity of the Maxwell-Boltzmann approximation is demonstrated in the limit to zero Kelvin as a result of dopant freeze-out in cryogenic equilibrium. Explicit MOS transistor expressions are then derived including incomplete dopant-ionization, bandgap widening, mobility reduction, and interface charge traps. The temperature dependency of the interface-trapping process explains the discrepancy between the measured value of the subthreshold swing and the thermal limit at deep-cryogenic temperatures. The accuracy of the developed model is validated by experimental results on a commercially available 28-nm bulk CMOS process. The proposed model provides the core expressions for the development of physically-accurate compact models dedicated to low-temperature CMOS circuit simulation.