Interior corners on trim look so much better if they are coped than if you try and cut a 45 degree corner on each piece and expect them to fit.
Very few corners are an exact 90 degrees, especially on older homes where things have moved, paint has built up, ... So, coping interior corners is the way to go, particularly with stain grade material, where caulking isn't going to save your poor joint.
To create a good coped joint, cut a 45 degree angle (finish side on the short end of the 45) on the piece that will be butting into the previous piece of trim, which should be run butt into the corner of the wall. Using a coping saw, or a jigsaw if one prefers cut away the material exposed by the cut, back cutting a little more to allow for a not perfect 90 degree corner. Fit the piece to the previously installed trim and adjust with a wood file/rasp to even out any gaps showing.
On lighter woods, running a pencil along the finish side of the 45 degree cut, will allow you to see the required coping cut more easily.
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