Don't see Code Signing Entitlements in xcode target properties
Make sure your "Base SDK" property for your Distribution target configuration is set to Device and not to Simulator. I had the same problem, and this worked for me.
Found the answer here: http://discussions.apple.com/thread.jspa?threadID=1896569
you must create the file Entitlements.plist and add it to your resource folder in your build.
once it is added,
you need to double click on the first field in the Code Signing section and type in Entitlements.plist
I don't have my mac in front of me I hope this is enough to get started. If you are trying to make a distribution of the build you need to have a distribution channel.
Edit for the Comment you need to double click the field to the right of the first field and type the word Entitlements.plist once you close out the window it will appear in the list
I had the same problem but in the same window I changed Base SDK from iphone simulator to iphone device and Entitlements appeared.