3D requires a supported GPU with at least 512MB of VRAM. Use Photoshop menu Edit>Preferences>Performance. Make sure use GPU is checked the use menu Help>System Info make sure Photoshop see ate least 512MB of VRAM. There will be no 3D menu if the right support is not present.
Adobe Photoshop Version: 14.2.1 (14.2.1 20140207.r.570 2014/02/07:23:00:00) x64
Operating System: Windows 7 64-bit
Version: 6.1 Service Pack 1
System architecture: Intel CPU Family:6, Model:13, Stepping:7 with MMX, SSE Integer, SSE FP, SSE2, SSE3, SSE4.1, SSE4.2, HyperThreading
Physical processor count: 12
Logical processor count: 24
Processor speed: 1995 MHz
Built-in memory: 40886 MB
Free memory: 33243 MB
Memory available to Photoshop: 37151 MB
Memory used by Photoshop: 90 %
Image tile size: 1028K
Image cache levels: 4
Font Preview: Extra Large
TextComposer: Latin
Display: 1
Display Bounds: top=0, left=0, bottom=1080, right=1920
Display: 2
Display Bounds: top=0, left=-1360, bottom=768, right=0
OpenGL Drawing: Enabled. <----------------------------------------------- GPU enabled -------------------------------------------------
OpenGL Allow Old GPUs: Not Detected.
OpenGL Drawing Mode: Advanced
OpenGL Allow Normal Mode: True.
OpenGL Allow Advanced Mode: True.
AIFCoreInitialized=1
AIFOGLInitialized=1
OGLContextCreated=1
NumGPUs=1
gpu[0].OGLVersion="3.0" <------------------------------------------ only 1 GPU namely gpu[0] -------------------------------
gpu[0].MemoryMB=2048 <--------------------------------------------------------------VRAM ----------------------------------------
gpu[0].RectTextureSize=16384
gpu[0].Renderer="Quadro 4000/PCIe/SSE2"
gpu[0].RendererID=1757
gpu[0].Vendor="NVIDIA Corporation"
gpu[0].VendorID=4318
gpu[0].HasNPOTSupport=1
gpu[0].DriverVersion="9.18.13.3276"
gpu[0].Driver="nvd3dumx.dll,nvwgf2umx.dll,nvwgf2umx.dll,nvd3dum,nvwgf2um,nvwgf2um"
gpu[0].DriverDate="20140304000000.000000-000"
gpu[0].CompileProgramGLSL=1
gpu[0].TestFrameBuffer=1
gpu[0].OCLPresent=1
gpu[0].OCLVersion="1.1"
gpu[0].CUDASupported=1
gpu[0].CUDAVersion="6.0.1"
gpu[0].OCLBandwidth=7.48769e+010
gpu[0].glGetString[GL_SHADING_LANGUAGE_VERSION]="4.40 NVIDIA via Cg compiler"
gpu[0].glGetProgramivARB[GL_FRAGMENT_PROGRAM_ARB][GL_MAX_PROGRAM_INSTRUCTIONS_ARB]=[65536]
gpu[0].glGetIntegerv[GL_MAX_TEXTURE_UNITS]=[4]
gpu[0].glGetIntegerv[GL_MAX_COMBINED_TEXTURE_IMAGE_UNITS]=[192]
gpu[0].glGetIntegerv[GL_MAX_VERTEX_TEXTURE_IMAGE_UNITS]=[32]
gpu[0].glGetIntegerv[GL_MAX_TEXTURE_IMAGE_UNITS]=[32]
gpu[0].glGetIntegerv[GL_MAX_DRAW_BUFFERS]=[8]
gpu[0].glGetIntegerv[GL_MAX_VERTEX_UNIFORM_COMPONENTS]=[4096]
gpu[0].glGetIntegerv[GL_MAX_FRAGMENT_UNIFORM_COMPONENTS]=[2048]
gpu[0].glGetIntegerv[GL_MAX_VARYING_FLOATS]=[124]
gpu[0].glGetIntegerv[GL_MAX_VERTEX_ATTRIBS]=[16]
gpu[0].extension[AIF::OGL::GL_ARB_VERTEX_PROGRAM]=1
gpu[0].extension[AIF::OGL::GL_ARB_FRAGMENT_PROGRAM]=1
gpu[0].extension[AIF::OGL::GL_ARB_VERTEX_SHADER]=1
gpu[0].extension[AIF::OGL::GL_ARB_FRAGMENT_SHADER]=1
gpu[0].extension[AIF::OGL::GL_EXT_FRAMEBUFFER_OBJECT]=1
gpu[0].extension[AIF::OGL::GL_ARB_TEXTURE_RECTANGLE]=1
gpu[0].extension[AIF::OGL::GL_ARB_TEXTURE_FLOAT]=1
gpu[0].extension[AIF::OGL::GL_ARB_OCCLUSION_QUERY]=1
gpu[0].extension[AIF::OGL::GL_ARB_VERTEX_BUFFER_OBJECT]=1
gpu[0].extension[AIF::OGL::GL_ARB_SHADER_TEXTURE_LOD]=1
.......