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Published as a conference paper at NeurIPS 2026

Learning through Internalization

Nirmit Joshi, Marko Medvedev, Nikolaos Tsilivis, Julia Kempe, Nati Srebro

Abstract

We study internalization, the process by which neural-network-based systems absorb an explicit computational procedure into their own weights, and how it facilitates learning. We investigate how transformers internalize the simulation of semiautomata by internalizing chain-of-thought (CoT) tokens, which classes of semiautomata are harder to internalize, and expose the flip side of internalization, that is, a progressive degradation of out-of-distribution performance. We then provide the first provable analysis of successful internalization: for the task of learning parities, we show that a simplified one-layer transformer provably first learns the target with explicit CoT supervision and then internalizes the autoregressive generation as CoT tokens are progressively removed, directly computing the parity. Learning such a representation directly from data without CoT supervision is computationally hard. Finally, we discuss how learning through internalization can be viewed as an instance of the Positive Distribution Shift phenomenon recently introduced by Med+26.

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