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arxiv 2307.03576 v1 pith:ZL33BJGS submitted 2023-07-07 cs.LG

One Step of Gradient Descent is Provably the Optimal In-Context Learner with One Layer of Linear Self-Attention

classification cs.LG
keywords linearregressionstepdistributionsingleimplementlayerleast-squares
verification ladder T0 review T1 audit T2 compute T3 formal T4 reserved
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Recent works have empirically analyzed in-context learning and shown that transformers trained on synthetic linear regression tasks can learn to implement ridge regression, which is the Bayes-optimal predictor, given sufficient capacity [Aky\"urek et al., 2023], while one-layer transformers with linear self-attention and no MLP layer will learn to implement one step of gradient descent (GD) on a least-squares linear regression objective [von Oswald et al., 2022]. However, the theory behind these observations remains poorly understood. We theoretically study transformers with a single layer of linear self-attention, trained on synthetic noisy linear regression data. First, we mathematically show that when the covariates are drawn from a standard Gaussian distribution, the one-layer transformer which minimizes the pre-training loss will implement a single step of GD on the least-squares linear regression objective. Then, we find that changing the distribution of the covariates and weight vector to a non-isotropic Gaussian distribution has a strong impact on the learned algorithm: the global minimizer of the pre-training loss now implements a single step of $\textit{pre-conditioned}$ GD. However, if only the distribution of the responses is changed, then this does not have a large effect on the learned algorithm: even when the response comes from a more general family of $\textit{nonlinear}$ functions, the global minimizer of the pre-training loss still implements a single step of GD on a least-squares linear regression objective.

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Cited by 6 Pith papers

Reviewed papers in the Pith corpus that reference this work. Sorted by Pith novelty score.

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    L-layer transformers under Log-ICoT curriculum provably learn k-parity with poly(n) samples and log k stages, matching explicit CoT efficiency without inference overhead.

  2. Understanding In-Context Learning for Nonlinear Regression with Transformers: Attention as Featurizer

    cs.LG 2026-05 unverdicted novelty 6.0

    Transformers can be built to act as nonlinear featurizers via attention, supporting in-context regression with proven generalization bounds on synthetic tasks.

  3. Learning to Adapt: In-Context Learning Beyond Stationarity

    cs.LG 2026-04 unverdicted novelty 6.0

    Gated linear attention enables lower training and test errors in non-stationary in-context learning by adaptively modulating past inputs through a learnable recency bias under an autoregressive model of task evolution.

  4. Provable Knowledge Acquisition and Extraction in One-Layer Transformers

    cs.LG 2025-07 unverdicted novelty 6.0

    In a stylized one-layer transformer, pre-training encodes factual knowledge via relation-specific feature directions and attention patterns; fine-tuning extracts it through a relation-covering mechanism that succeeds ...

  5. One for All: A Non-Linear Transformer can Enable Cross-Domain Generalization for In-Context Reinforcement Learning

    cs.LG 2026-05 unverdicted novelty 5.0

    Non-linear transformers enable cross-domain generalization in in-context RL by representing value functions from different domains with shared weights inside a shared RKHS.

  6. A Survey on In-context Learning

    cs.CL 2022-12 unverdicted novelty 3.0

    The paper surveys definitions, techniques, applications, and challenges in in-context learning for large language models.