The impedance of the circuit includes everything that limits current flow through that circuit. This includes the connected load, and the connected load should dominate.
It is often really useful to figure out the impedance of everything _except_ the load, because this helps determine things like voltage drop at the load. This includes the impedance of the source (transformer, battery, or generator), the impedance of any distribution equipment, and the impedance of the circuit conductors.
Most times you can ignore the impedance of the source and the inductance of the wires, and just look at resistance. Under what circumstances are you trying to figure out circuit impedance?
Resistance can be calculated many ways, including ohms per foot times total circuit length (distance out plus distance back), or resistivity * {length} / {conductor cross sectional area}. cripple's formula comes from the latter; the constant 12.9 is the resistance of a wire 1 circular mil in cross section and 1 foot in length. Note that this 'constant' actually changes with temperature, quite significantly. If you are doing voltage drop calculations for long outside circuits, the change of resistance versus temperature can make a difference of a couple of wire sizes!
-Jon