HTML tags: presentation and structural

I found many different opinions on many articles in presentation tags with some people who think that all tags are presentation , but some others don’t think therefore.

For example: in the HTML 5 specification, they do not consider presentation <small>.

In this list of tags - which are supported by HTML 5 - which tag is presentation and which is not?

<abbr>

<address>

<area>

<b>

<bdo>

<blockquote>

<br>

<button>

<cite>

<dd>

<del>

<dfn>

<dl>

<dt>

<em>

<hr>

<i>

<ins>

<kbd>

<map>

<menu>

<pre>

<q>

<samp>

<small>

<span>

<strong>

<sub>

<sup>

<var>

Who decides which HTML tag is presentation and which not - and how do they make this decision? Is this a particularly large group such as W3C, or is it based on groups of web developers, i.e. Web communities? Also, between these two tips should we follow to determine which tags are presentation?

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