From the mid-1940s to the 1950s, Soviet engineers attempted to modernize the IS-2 tank. The IS-2U variant, developed in November 1944, was conceived to have a reinforced frontal hull with a plate configuration resembling that of the IS-3. In the mid-1950s the design project was passed to China and became the basis of further Chinese tank development.
The 110 is basically a similar tank to its predecessor, the IS-2. However, it is much better armored. Its front armor, is very similar to the "pike nose" on the IS-3, giving it much better ricochet capabilities. Notable weaknesses include its long and vulnerable side armor, rather large and relatively thinly armored lower frontal plate.